outward processing RE-IMPORT

We sent out a Scanner to service / repair under warranty with our OP authorisation. The only costs we will incur on return is the Transport and Insurance cost Is VAT Liable on the Transport / Insurance / Any other Enhancement not covered by the warranty. CPC Code for return we are using is 6121 000 Incoterm CPT Country of Origin Netherlands Appreciate some guidance

The HMRC guidance is pretty clear on what to include in the value. https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods You do need to consider whether the goods are repaired free of charge under a guarantee that came included with the goods or actually as a consequence of a paid for extended warranty.

Thanks

Hi,
It is out of our remit to offer advice on procedure codes.
Trader needs to refer to CDS appendix 1 and 2 to find appropriate codes:
Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Thank you.