RE Imort

[The Soup Dragon]

A colleague bought a piece of equipment from the EU paid VAT and duties on import..... as per usual. The equipment was faulty and was returned for repair. The equipment is now coming back and it is stopped pending duties / VAT.................... is this the norm or should this be declared as having been paid already?

SD

 

[Customs Geek]

Yes all goods coming into the country will be charged import VAT and duty where applicable. Customs don’t know that you have sent back a faulty item. Even if you say it’s a replacement them they have no evidence this is true.


There are two ways this can be avoided however usually both need to be done prior to export.
1. claim rejected import or
2. claim outward processing for repair or exchange

www.gov.uk/guidance/claim-repayment-or-remission-of-charges-on-rejected-imports-ce1179

www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods

you may be able to make a reclaim afterwards if you have proof of the original import etc.

if the importer is VAT registered then the VAT elements should be resolved through your VAT return.