Thread: Customs charges
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Old 21st April 2015, 01:28 PM
JasonGoldsmith66 JasonGoldsmith66 is offline
Join Date: Oct 2009
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Location: London
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Originally Posted by NeilM View Post
I had that argument with HMRC years ago over an item that had been repaired under warranty in the US.

You have to pay VAT, no if's or buts, when I asked who I could speak to about this to get my VAT refunded the nice man at HMRC (no he really was a nice man) pointed out that the only one who could do anything about it was the chancellor of the exchequer, who was Alistair Darling at the time, so I paid up.

This issue of VAT has been bugging me...not right paying VAT X , here's a response..


"Thank you for your email dated 30 March 2015 regarding sending an item to the USA for repair or replacement.

‘Outward Processing Relief’ (OPR) provides duty relief on imports of goods from countries outside of the European Union (EU) which have been produced from previously exported EU goods.

The procedure also allows faulty goods to be returned to a country outside of the EU for repair, or for replacement with equivalent goods under the Standard Exchange System (SES).

You must be authorised for OPR unless you are using the non-commercial procedure when you will obtain authorisation at the time of import and you must declare and enter the goods to the appropriate customs procedure code.

In order to use the non-commercial procedure you must be able to prove that the goods are your own personal property, or the property of other members of your immediate family. You may not use this type of authorisation for goods intended for use in any business, and VAT certificates will not be issued for importations under this procedure.

If the exported goods cannot be repaired or are under guarantee, you may import replacement goods using the non-commercial procedure, providing the replacement goods are equivalent to the exported goods.

OPR is a customs procedure that relieves re-imported goods only from customs duty. VAT is due on the full value of any replacement goods whether or not they were provided free of charge.

Further information can be found in Notice 235 ‘Outward Processing Relief’ which can be viewed via the following link:

Notice 235: outward processing relief

Alternatively, the Notice can be viewed on the GOV.UK website at by typing ‘Notice 235’ in the search box and selecting the following links from the search results:

Notice 235: Outward Processing Relief > Notice 235: outward processing relief.

If you rejected the original item because it was defective or not in accordance with the contract under which it was imported i.e. not what you ordered, then you can make a claim for repayment of the VAT paid on the original item.

In order to apply for a refund, you will need to forward a completed form C&E 1179, together with a copy of the original import invoice, proof of payment, proof that the goods were defective or were not in accordance with the contract under which they were imported, and evidence of re-export or destruction, to:

HM Revenue & Customs
National Rejected Imports Team
Watlington Street

Tel: 01189 9515355

E-Mail: "

Last edited by JasonGoldsmith66; 21st April 2015 at 01:36 PM.
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