Defective goods cleared through customs
If you notice after customs clearance that the item is defective, the seller may suggest different ways of replacing it.
You can for example receive a credit note, which affects the price you have paid. You can also return the defective item and receive a replacement product. In some cases, the seller sends a replacement item, but lets you keep the defective item.
Both replacement goods and defective goods must always be declared. Read below the instructions for different situations.
If the seller suggests to you that the goods be repaired
Choose the appropriate temporary export procedure (the link is not yet functional).
If the goods are sent to the seller for repair under warranty outside the EU, they can be exported temporarily in two different ways:
- temporary export under the outward processing procedure (customs procedure 21), if customs duty is levied on the imported goods based on the commodity code. Read more about when you can use the outward processing procedure. Check the instructions for outward processing before export.
- other temporary export for processing or repair (customs procedure 22), if no customs duty is levied on the imported goods based on the commodity code or preferential treatment. Read more about when you can export goods temporarily for other processing. Check the instructions for other termporary export (the link is not yet functional).
You can agree with the seller that you will return the defective item and receive a new item in its place. In that case, you must first make an export declaration for the item you are returning. After you have done that, you can apply for a revision of the original import decision. Finally, you must make a customs declaration for the replacement item you have received.
Read the detailed instructions:
- Make an export declaration with the following details for the item you are returning:
- procedure ‘1040’
- national procedure ‘999’
- nature of transaction ‘21’
- as attachment the import declaration used for clearing the goods to the EU territory
- When you have received a confirmation of exit for your export declaration, apply for a revision of the customs declaration you used to clear the defective goods.
- With the application for revision, attach proof, which shows that the item has been returned to a country outside the EU.
- Attach your correspondence with the seller about your complaint.
- Request a revision within one year of the date of confirmation of the customs clearance decision.
- Read more on how to apply for a revision.
- When you receive the replacement product, you must make a customs declaration for it. Provide the following details in the customs declaration:
- procedure ‘4000’
- additional procedure ‘999’, if there is no additional procedure
- nature of transaction ‘22 (Replacement for return goods)’
- the price and statistical value of the goods as well as the taxable amount for VAT, if needed
- If the goods are free of charge, declare the free-of-charge goods according to the instruction.
You can agree with the seller that you will receive a credit note and that a new replacement item will be sent to you, but you can keep the defective item. In that case, you can request an administrative review regarding the original customs declaration. Always submit a new customs declaration for the replacement item.
Read the detailed instructions:
1. Request an administrative review regarding the customs declaration you used to declare the defective goods.
- In connection with the request, present proof showing that the goods are defective.
- Attach the seller’s credit note, which can be linked to the original invoice in the import declaration. Read more about the customs value of damaged goods (the link is not yet functional).
- Attach your correspondence with the seller about your complaint.
- Request an administrative review within three years of the date of confirmation of the customs clearance decision.
- Read more about amendment of a declaration
2. When you receive a replacement product, you must submit a customs declaration for the new replacement goods. Provide the following details in the customs declaration:
- procedure 4000
- additional procedure 999 if there is no additional procedure
- nature of transaction 23 (Replacement (e.g. under warranty) for goods not being returned) if you don’t return the defective goods
- the price and statistical value of the goods as well as the taxable amount for VAT
- If the goods are free of charge, declare the free-of-charge goods according to the instruction.
You may receive just a credit note from the seller for the defective product. That means that you will not receive a replacement product and you will not return the defective product to the seller; instead, you agree with the seller on a new price for the defective product.
When you have done that, you can request an administrative review regarding the customs declaration you used to declare the defective goods. Attach the following to the request:
- proof that the goods are defective
- the seller’s credit note, which can be linked to the original invoice in the import declaration (Read more about the customs value of defective goods.)
- your correspondence with the seller regarding the defective goods
Request an administrative review within three years of the date of confirmation of the customs clearance decision.