Duties calculation on non-commercial repairs under outward processing
Information on duties calculation on non-commercial repairs under outward processing.
Calculation of duties on non-commercial repairs
Non-commercial goods which have been repaired outside the UK are treated for duty purposes in the same way as any other outward processing goods. If the repair is made free of charge under warranty, no duty is due on the repair costs. The importer must produce the warranty document at re-importation.