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HMRC internal manual

Customs Special Procedures Manual

Equivalence: equivalent goods imported under warranty or guarantee

If UK or EU goods are returned for repair under warranty or guarantee, IP does not necessarily have to be used just because goods will be re-exported from the EU. If the goods are eligible, importers will also have the option of using returned goods relief (see Notice 236). Although there is nothing wrong with using IP, the importer would for IP purposes:

  • be required to keep records of what work is carried out on goods returned to them
  • have a limited period that the goods can remain under IP
  • need to provide returns for their IP entries, and
  • have to follow specific IP export procedures.

Commission Delegated Regulation (EU) 2015/2446, Article 169 (6)(b)