Repairs, maintenance and replacements under warranty
If you want to export goods outside the EU customs territory for repairs, maintenance or replacement under warranty, you must submit an export declaration before sending the goods. More detailed instructions at tulli.fi: Returns, repairs and replacements
You can lodge the export declaration free of charge using Customs’ Export Declaration Service.
When the goods that have been repaired or replaced are returned to you, clear them through customs as repaired or replacement goods in Customs Import Declaration Service.
When goods are returned to you after repairs subject to a charge and a correct export declaration has been submitted, you pay the import duties on the repair costs, on any parts that may have been added and on the sending costs, not on the total value of the goods.
When goods are returned to you free of charge after repairs or replacement under warranty and a correct export declaration has been submitted, you do not have to pay import duties and taxes.