Repairs in the UK after Brexit

bpmurray · 10-05-2021 8:25am #1

If I want to have something repaired in the UK without incurring duties, etc. when it's returned, how do I go about it? I can find stuff about businesses doing this (outward processing) but I can't find anything for individual consumers.

The device in question has a value of around €150 so it's probably not going to be subject to duty, but presumably it'll be subject to VAT when it comes back, despite the fact that I exported it from Ireland and am just receiving the repaired item back. It just seems silly that it should be VAT-rated when VAT has already been paid on it when I originally bought it.

Dannyman76 · 02-09-2021 11:57am

Did you get an answer to this? I'm about to post a wetsuit for repair

exaisle · 02-09-2021 12:12pm

You should mark the customs declaration "No Commercial Value" and have the repair shop mark their customs declaration "No Commercial Value - Temporary export to UK for repair only". If you are charged duty or VAT by the freight/shipping company, send a copy of the customs declaration you completed when you sent it to the UK to prove that it has only been temporarily exported. You MAY have to pay customs clearance charges regardless.

I had some musical equipment repaired in the UK last year and had no issues getting it back without paying VAT or duty.

SVI40 · 02-09-2021 1:03pm

Here is the answer from Revenue, when I got hit by a warranty repair coming back into the country. Luckily, I had the receipt from when I bought it here, and the chain of emails from the repair company.

Direct 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.

Darc19 · 07-09-2021 7:14am

Make sure that the company enters the correct information when sending it back.

I think UPS might be the best option - their standard rates are cheaper than an post

reubenreuben · 13-09-2021 7:19pm

I did this and got charged 32 euros by UPS, 9 euros charges, 23 tax.

Repairs in the UK after Brexit

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