Customs Procedure Code - sending customer replacement part

[smac]

We are based in the UK and sold an electrical product to a customer in Denmark.

On delivery, the customer in Denmark reported that a feature of the product wasn't working. We identified that an internal part of the product was faulty and we said we would send a replacement part under our product warranty. So this is a small part that the customer can replace, rather than shipping the original product back and forth.

As this has caused an inconvenience to our customer, we don't want them to have to pay any fees or duties on the import of this part, as they have already paid this on the original product.

I'm struggling to find the correct information to accompany or complete our shipping order. I've been told that I need to attach the correct Customs Procedure Code to the warranty part that we are exporting to Denmark, but I can't seem to find any that cover our scenario.

Any help, much appreciated, thank you.

 

[Customs Geek]

There are no customs procedures in EU law that would allow tax free entry for the scenario you describe.


However:

• The commodity code for your goods may be duty free anyway.
• If the part is worth less than €150 then there won’t be any duty.
• Goods of UK manufacture and preferential origin would be duty free under the TCA.
• If your customer is VAT registered in Denmark they would ordinarily be able to reclaim any import VAT paid .
• Your customer may be able to submit a reclaim to the Danish customs for the duty already paid on the imported faulty part. This is known as a rejected import.
• You could agree with the carrier that you will pay any Danish customs charges.

 

[smac]

Hi Customs Geek,

Thanks for taking the time to provide an answer on this question. That was really helpful and steered us in the right direction.

We've got it all booked in with UPS now and its on its way to our customer.

Thanks!
Sam