I am sending goods for repair, replacement or maintenance
It may happen that you need to send goods for repair, replacement or maintenance outside the EU. When the goods are returned to you, they must be declared. The amount of import duties depends on whether the repair, replacement or maintenance has been free of charge or chargeable.
1. You are sending goods for repair, maintenance or replacement
If you send goods to the territory of the EU for repair, replacement or maintenance, you do not need to transact with Customs.
If you send goods outside the EU or to the customs territory of the EU, but outside the fiscal territory of the EU, you must submit an export declaration before sending the goods.
When submitting the export declaration to Customs you will need
- an order confirmation, invoice or receipt indicating the value of the goods
- a free-form statement that you are sending the goods for repair, replacement or maintenance
- the commodity code of the goods at the level of eight digits.
Please note that, in addition to the export declaration submitted to Customs, the transport company may need the transport company’s own declarations. Please check this with the transport company.
2. Goods are being returned to you after repair, replacement or maintenance
When goods are returned to you from the territory of the EU after repair, replacement or maintenance, you do not need to transact with Customs.
When goods are returned to you from outside the EU or from the customs territory of the EU, but from outside the fiscal territory of the EU after repair, replacement or maintenance, the goods must be declared.
Free repair or replacement under warranty
If your goods underwent free repair or replacement, you do not have to pay import duties if you submitted an export declaration to Customs prior to sending the goods.
For declaring the goods, you will need the following
- a notice of arrival regarding your consignment
- a statement on the free repair or replacement under warranty, such as your conversation with the seller of your goods about the defects in the goods
- an export declaration or other information that indicates that the goods were sent for free repair or replacement under warranty, such as the tracking ID of your parcel.
Repair, replacement or maintenance for a charge
If the repair, replacement or maintenance was chargeable, you only have to pay import duties on the repair and shipping costs and the parts that may have been added.
For declaring the goods, you will need the following
- a notice of arrival regarding your consignment
- an invoice issued in respect of the repair, replacement or maintenance of your goods and the parts that may have been added
- export declaration or other information that indicates that the goods were sent for repair, replacement or maintenance
You are not sending the defective goods for repair or replacement
It may happen that you receive a defective item that does not have to be returned. These situations include the following:
- The seller sends you a new item free of charge.
- The seller sends you, free of charge, a new component that belongs to the item.
- The seller does not send a new item as a replacement, but refunds you with the price of the item.
- The seller does not send a new item as a replacement, nor does it refund the price of the item.
In these cases, you can apply for amendment of the customs clearance decision by appealing against a customs clearance decision, so that you may get refund of import taxes that you have paid for the defective item.
If the seller sends you, free of charge, a new item or a new component that belongs to the item, declare it. If you declare the goods in the Import Declaration Service for private persons, select that you wish to declare “purchased goods” on the start page. When declaring the value of the item or its component, enter its normal price. After that, you can apply for an amendment of the original customs clearance decision.
Please note that you cannot apply for an amendment of the customs clearance decision if the item came from EU territory, but the component that is missing from it or the new component intended to be used to replace the defective component is coming from outside the EU. You have to declare the new component. When declaring the value of the item, provide the price of the new component.