VAT exemption when sending equipment to UK for repair.

Wavey

I need to send a car part worth about €2000 to the UK for inspection and repair.

How should this be handled so that neither the receiver or I get presented with a vat or import tax bill?

Thanks.

CJhaughey

From revenue:

For goods going to the UK for calibration repair, Simplified Outward Processing (OP) can be used. 

Please see the instructions for Simplified OP below when drawing up the export and import declarations which you or your customs clearance agent should use. 

• Export declaration to the Revenue Customs AEP system

 Box 37: procedure code is 2100

Box 44: code 00100 followed by ‘Simplified OP’

•  Import declaration to the Revenue Customs AIS system

 when completing the H1 declaration, insert into D.E 2/3 code 1C99 followed by ‘goods repaired under EU/UK TCA’ This will exempt customs duty.

 Please review the information on page 7 of this guide regarding simplified OP https://www.revenue.ie/en/customs-traders-and-agents/documents/outward-processing-traders-guide.pdf

 The Form PO2 is available here https://www.revenue.ie/en/customs-traders-and-agents/documents/form-po2-outward-processing.pdf

 If you require further information regarding this relief please contact the Authorisations and Reliefs Unit, email: customsreliefs@revenue.ie

 In relation to goods departing GB. You will need to confirm who will be completing the export formalities on the HMRC systems. You may find the information here https://www.gov.uk/topic/business-tax/import-export and here https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/925140/BordersOpModel.pdf useful.

Wavey

Thanks - I found this text also but it is far from helpful to somebody who doesn't import/export professionally.

I need a dummy's guide.

Allinall

best use a customs clearance agent to avoid any issues.

The small fee could save you hundreds if you’re not 100% sure of what you’re doing. Customs are very unforgiving.

If you’re using a courier, they should be able to look after it for you.

Wavey

https://www.boards.ie/discussion/comment/119496649#Comment_119496649

I will be using a courier - Didn't realize they could do it. Thanks!