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 as well as a new replacement item. However, you don’t send back the defective item to the seller. In that case, you can apply for a revision of the original customs declaration. Always make a new customs declaration for the replacement item as well.
Read the detailed instructions:
1. 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 goods are defective.
- Attach also the seller’s credit note that you have received, which can be linked to the original invoice in the import declaration.
- Attach your correspondence with the seller about your complaint.
- Request a revision within three years of the date of confirmation of the customs clearance decision.
- Read more on how to apply for a revision.
2. When you receive a replacement product, you must make a customs declaration for the new replacement. 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 is, you don’t receive a replacement product and you don’t return the defective product to the seller, instead you agree with the seller on how much you will pay for the defective product and you receive a credit note.
When you have done that, you can apply for a revision of the customs declaration you used to clear the defective goods. You need the following information for your request for revision:
- proof that the goods are defective
- the seller’s credit note that you have received, which can be linked to the original invoice in the import declaration
- your correspondence with the seller regarding the defective goods
The request for a revision should be made within three years of the date of confirmation of the customs decision. Read more on how to apply for a revision.