Re-export documentation and duty

Question

We manufacture costumes/suits for protection for people using industrial chemicals and export these outside the EC.
Sometimes these are sent back to us by the customer when the costume/suit requires repair. This might involve changing parts of the suit or simply repairing bits of it.We then re-export the costume to them.

I have been asked to find out what information we are required to put on any documentation for the re-export (and also what documentation should be completed) in order that we do not have to pay any further export duty?

I would be most grateful for any help you could offer.

Answer

Good afternoon Robert.

Basically in this situation the items are shipped back to you as repair & return goods. The main criteria is to do with the customs side of things as their are specific Procedure Codes to be applied whereby you are bringing in for repair & after this is organised the items are shipped back out, again under specific procedures.

Customs could want proof of Export originally from the UK / EU by way of a copy customs entry too when they are returned.

Your customer will have to organise that the items being shipped back to you are sent on repair & return so they do not have to pay local taxes for the same items too.

The only down side is the expense of it all as it maybe cheaper to replace FOC depending on how many items need to be repaired.

Regards
Peter Brialey
STI Global Logistics Ltd.

Answer

Hi Robert,

I hope Peter’s answer has been useful for you – thank you Peter.

If you need further information, the answers to this question handling exported faulty goods may also be useful.

http://opentoexport.com/questions/how-do-i-handle-export-returns-of-faulty-goods/

Let us know if you need any further direction or help.

William

Answer

Dear Mr Murkin

You may be eligible to apply for an Inward Processing Relief (simplified) authorisation. IPR is a procedure whereby you are able to obtain duty relief on goods imported from outside the EU that are then processed or repaired and exported from the EU.

Further information can be found in Notice 221 ‘Inward Processing Relief’ which can be viewed via the following link:

Notice 221: Inward Processing Relief

Alternatively, you can view the Notice on the GOV.UK website at www.gov.uk by typing ‘Notice 221’ in the search box and selecting the following links from the search results:

Notice 221: Inward Processing Relief > Notice 221: Inward Processing Relief.

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

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