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.
- 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 requesting an administrative review.
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 damaged 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.
Read more about requesting an administrative review.