Returning repaired item to UK customer

Hello I sold a item to a customer in the UK. The customs duty was paid on import. The item then later developed a fault during the warranty period, so the item was returned to us, free of VAT and duties of course. The item was repaired but when we returned the item back to the customer, with a pro-forma invoice declaring the value of the item but with mention that the values were for customs purposes only, the customer was then asked to pay duty for the item.. As far as we are concerned this shouldn't have happened, and we are obviously keen to avoid it happening again, so how do you return a repaired faulty item back to the customer without them being asked to pay duty? (as the duty was already paid upon the original purchase).

Any goods arriving in the UK would be subject to duty unless one of the specific procedures is requested. Goods are not usually automatically granted duty relief based on notes on an invoice In the case of goods being exported / reimported after repair details a re on the . Gov website - www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair. For infrequent users the authorisation by declaration is all that is needed so it may be the communication of requirements to who ever you have used to import the goods into the UK.

Hi,

Please speak to our International Trade Team on the following link:

Imports and exports: general enquiries

Thank you.