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Posted Wed, 17 Apr 2024 10:48:17 GMT by PaulHaas Park
We received some goods from our supplier Brembo in Italy & the goods now have to be returned back for a service. I created the required commercial invoice on DHL express website to send the goods back & put a value of £500 against the goods to be returned as they are only being returned for a service & will be coming back to the UK once completed. I used incoterm DDP as we are going to be covering the import duty on this shipment. The goods are currently sitting in customs in Italy & I am being told from the supplier that the reason for this is that the value of the goods does not match the value on the value in which they sold us the goods. We are not selling the goods back to them. Italy also do not allow temporary import of goods & haven't done so for some time now for whatever reason. I did not think the value of the goods had to be the same for exporting back for repair as when they were purchased, as long as the actual goods themselves matched with part number & and / or serial number on the original paperwork or am I wrong?. Thanks.
Posted Wed, 17 Apr 2024 13:02:00 GMT by Customs oldtimer
Hi The value of goods for customs should be in accordance with the valuation rules . This applies whether the goods are sold or not. The rules are very similar in the EU and UK so have a look here . https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods As the goods are used or faulty they are unlikely to be valued the same as new goods in full working order. You can’t however pick a random value . Italy should apply the EU rules for special customs procedures. As the goods were sent back to the original exporter , Returned goods relief may apply , the alternative is inward processing for repair. Prior approval may however be needed but this should be something the importer in Italy should be able to investigate. Temporary admission is unlikely to be applicable as this is for goods that will not be be altered.
Posted Wed, 17 Apr 2024 15:12:37 GMT by PaulHaas Park
Hi there. Thanks for replying back to me on my query. I have went back to my colleague in Italy with the response & will see what they come back with. Thanks.
Posted Tue, 23 Apr 2024 13:39:42 GMT by HMRC Admin 19 Response
Hi,

Working out the customs value of your goods is covered in the guidance below, there are six methods available from which traders need to decide which one applies. 

Working out the customs value of your imported goods

Also, if goods are exported outside UK for repair, you can look in to outward processing relief for future:

Using outward processing to process or repair your goods

Thank you.
 

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