Answer

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

Answer

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

Answer

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