Import following export for Repair

Question posted by Karen Blake, on behalf of i6systems Ltd in W1B

Hi, We have exported goods back to the USA using the OGEL: Military Goods for Repair. I am fairly comfortable with the export processes with SPIRE etc and the appropriate paperwork.

My question is what do I need to do in order to re-import these goods to the UK? The original manufacturer will send these back after repair and I do not want them to become held in customs.

Thanks

i6systems

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Hello Karen,

Much will depend on how you exported the shipment. Which Customs Procedure Code (CPC) was used? Did you export this under Outward Processing Relief? OPR is usually used for the export of items for repair which will be returned after repair.

If OPR has been used then there will not be a problem with re-importing the goods free of import duty and tax. If a fee has been charged for the repair then duty and tax will be payable on this value.

Regards,
Susan

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Sue Marsden Gilpin, on behalf of UK Trade & Investment USA in United States.

Hi Karen,

I would suggest contacting the US Customs and Border Protection to ensure full guidance: http://london.usembassy.gov/ukcustom.html

In regards to returning goods, here are a couple of relevant links that may assist:

HM Revenue & Customs: http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_CL_000226&propertyType=document

CBP:
https://help.cbp.gov/app/answers/detail/a_id/377

Hope this helps.

Best,
Diana Lau
UKTI USA

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Mike Barnes, on behalf of Despatch Point Limited in RG22.

Hello Karen
I have just read your question so unsure if this response will be too late.
I agree with Susan Morley's response in that OPR is the correct procedure for re-importation. If the goods were exported as a standard export then you will need to provide evidence of export to HMRC on the return. One point to bear in mind is that if the US company sends back with UPS/FedEx/DHL or similar they don't always pay attention to the invoices and information shown therein regarding procedures. This can result in Duty & VAT being paid and exchange of may emails to try and rectify the problem.
My company is based in Basingstoke and well used to this type of operation so would welcome the opportunity to discuss whether there is anything we could do to assist. My email is mike@despatchpoint.com or Tel 0333 6000 747
Regards
Mike Barnes
Despatch Point Limited

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Howard Marsh, on behalf of Descartes in SO40.

Although OPR is an option. They may have been exported under the temporary export CPC. That will allow the import to be declared under Returned Goods Relief (RGR) and will help reduce / avoid the UK import Duty and VAT. However it is critical that the export procedure was followed correctly i.e. have you a copy of the customs declaration made as that will need to confirm that and be quoted on the import entry? If was declared as 'permanent export'... you have a problem and will have to pay more to re-import it.

I hope that helps
Howard

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