Special procedure: outward processing

Warranty under outward processing

Information on warranty under outward processing.

If the goods are repaired under warranty, customs duty and import VAT are relieved but VAT is chargeable on the full VAT value of any replacements. Replacement goods imported under this facility are subject to the ‘equivalent quality’ criteria described below under standard exchange system Private importers will not be able to reclaim import VAT as input tax but may be able to recover the import VAT paid. If a charge is made for the repair or replacement, for example  there is a service charge or warranty fee, customs duty and import VAT on the repair costs is due.