How duty is charged on imported goods that were exported for repair
Information on how duty is charged on imported goods that were exported for repair.
Where a charge is made for repair of goods the re-imported goods are to be regarded as chargeable goods. The value of the goods for duty is to be reduced to take account of so much of the value as can be attributed to the goods as they stood before being exported.
This is different from the Union Custom Code, which applies in Northern Ireland, if an exporter is charged for the repair, customs duty is calculated on the charge made for the repair or replacement, plus any inward freight and insurance charges made for the return of the repaired goods or replacements. Import VAT is charged on the repair costs, plus outward and inward freight charges, plus duty, but excluding insurance charges. This duty and import VAT charges are conditional on the repair or replacement costs.