Return for repair to the EU

Hi I'm struggling to return an item to Europe for repairs. I'm trying to use the suggested CPC codes of 21 00 000 at export and reimport of 61 21 000. The problem I am having, is that the courier is informing me that according to their guidance on this code, I have to have full outward processing with prior approval. I have pointed out that on this page:- https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair is the "Authorisation by declaration" section, that states we can use this type of authorisation up to 3 times in a rolling year. The courier states that this is false, and is not covered in the guidance. I tried calling the Customs and International trade helpline on 0300 322 9434, but the agent there could offer no help, except to read the same statement over and over again from that webpage I linked above. I'm now stuck, is there anyone who knows exactly what it is I need to be asking the couriers for in order to achieve the return without the need for prior approval? Thanks.

It is correct that you can use authorisation by declaration 3 times in a rolling 12 months. I don’t work for HMRC but to my knowledge this concession has not been removed. Assuming the courier is using CHIEF for export then the export CPC is not 2100000 as this is for exporters who have prior approval. May I suggest instead the below. 4.5 21 00 004 Goods covered Authorisation by Declaration (formerly known as Simplified Authorisation) — UK goods temporarily exported outside the UK for repair under Outward Processing (OP) (including goods exported for repair and return in the context of a free trade agreement), with application for authorisation for OP being made at the time of lodging the export declaration. The courier should have been more helpful in directing you to an alternative so perhaps try a different courier in future. On reimport the authorisation has been in effect been granted by the export declaration .

Hi
The specific guidance for CPC 21 00 000 is available on below link, please check “Additional information” section for more information.
Customs procedure codes starting with 21
 

Hi This was actually the 3rd courier I've tried to perform this task with from the list of customs agents on this page:- https://www.gov.uk/guidance/list-of-customs-agents-and-fast-parcel-operators. I started at the top and made my way down until I found the first positive response of "yes we can do that", but it turned out they couldn't do it, and instead they simply sent it via CPC code 40 00 000 and left me to sort out the mess. The second courier attempt did the same. This third courier (I would say the largest pallet carrier in the UK) actually came back to me with the issues I raised. The HMRC helpdesk was no help, all he could do was read the same sentence over and over. Finally, the Department for International Trade state that 21 00 004 should not be used for repairs where there is a cost, i.e. not under warranty, which sort of leaves me with a chicken and egg situation where the repair is expected to be under warranty, but subsequently turns out to be chargeable, but we've already made the export under 21 00 004. I believe this is a situation where on paper the answer is yes, but neither HMRC or any couriers have physically got an agreed documented process that can be followed to achieve the 3 times in a rolling year authorisation.

It is unfortunate that none of the couriers you have chosen have been unable to successfully make an authorisation by declaration ABD export and reimport. The courier model is based on very quick declarations and often less standard declarations seem to cause problems . I assume that you have made the appropriate requests / instructions to them at both export and reimport. There is nothing in any published guidance or the notes to CPC 210004 that would suggest it is restricted to repairs where there is no cost. https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/exports-customs-procedure-codes#customs-procedure-codes-starting-with-21 I would therefore be interested in knowing where to find the Department for International trade advise that CPC 2100004 cannot be used for repair where there is a cost. Reimports are likely to be using CDS. So DE1/10 6121 then DE1/11 B02 if it’s a free of charge repair or DE1/11 000 if it isn’t. A calculation of duties due then needs to be made. It is one of the few occasions where a manual calculation may be needed. There are various other document codes that also need to be declared . They also need to check the Uk tariff supplement as there are specific instructions for ABD declarations. https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain If this is going to be something regular then I suggest you apply for a full authorisation so you can use outward processing as many times as you want.

My son is 18 and is on a working visa in Australia, having left 2 months ago.
The iphone he bought second hand in the UK has suddenly stopped working. His warranty is only valid in the UK and so he has returned it for me (mum) to repair and then return.
Alas it is now with Customs Border force and they want me to complete a customs declaration form.
I have rung the customs advice line and they suggested I complete the form but filling it does not allow me to explain the situation and as a result it says I have to pay tax on it.
This does not seem right given that we simply want to repair it and return back to Australia.
Can anyone in the business advise how I best manage this process please.
Any advice gratefully received.

Hi
NB for anyone reading this the thread which is about goods being exported for repair ,
this answer refers to goods being imported to repair in the UK.
Usually it would be the courier company or post office who would arrange the customs formalities. They would ask you for the information to do this so it’s unusual for Border Force to be asking directly.
As the goods are UK goods you should ask for returned goods relief and if requested provide some proof of purchase in the UK.
As the phone was carried out of the uk in person the proof of prior export won’t be available.

Hi Julie midgley Midgely   
The customs declarations are usually completed by the postal/courier companies on behalf of sender/receiver. 
They may ask for information from importer/exporter so they can complete these obligations. You need to check this with the courier company who is handling the package to see what is required.
There are some reliefs available in such circumstances such as returned goods relief or inward processing relief but these need to be claimed when the declarations are made. 
You can also claim for repayment if you’ve overpaid import duty and VAT. 
More information is available from the guidance at:
How to claim a repayment of import duty and VAT if you've overpaid
Thank you.