Missing quantity export

our company (UK based) manufactured product and sold to Italy. 6 pieces with a value of £550 per piece. incoterm EXW, courier FEDEX, using customer's account. Appon receipt in Italy, customer noticed that they received 4pcs only. We have to send them missing quantity. How properly do export on shortage? Should we credit invoice for customer for the 2 missing pieces and re-invoice them with shortage shipment? Or can we just send 2 pieces with invoice, which would have no commercial value (commercial value would be for customs clearance only)? Will customer have to pay duties on both shipments?

Hi,

Unfortunately we are unable to offer advice on invoicing, please see below guidance on how to work out the customs value for Customs Duty, import VAT and trade statistics.

Working out the customs value of your imported goods

The importer in Italy needs to check with their customs to see if they have to pay customs charges on both shipments or not, they can also ask for process of repayment if they are eligible.

Thank you.