We currently process approximately 14 items a year for repair/calibration from outside the EU. As new rules came into force on the 1st May 2016 we are no longer able to use the simplified IPR route to process the import.
The cost of a calibration is between £80 and £120. I think most companies use this figure for the customs value, so the duty amount is normally a nominal one.
I really don’t know if it is worth the effort to apply for IP authorization or not. If we decide not to apply will it have any effect on the duty element for the goods being returned to their clients? Although I suppose this depends on the company they are being returned to.