Sending goods abroad for repair: UK customs
Agree outward processing with your customs agent before exporting goods for a planned repair. Keep evidence linking the exported items to the return, and separate paid repairs, warranty repairs and replacements when checking relief. Cambridge China Bridge can help coordinate the factory repair records.
Choose the route before booking collection
Outward processing allows temporary export for repair and re-import with relief from charges on the full goods value. Ask your agent to assess that route before collection. Explain whether the factory will repair the original items or supply replacements, and whether it will charge. Give the agent the original import paperwork and say whether the movement involves Great Britain or Northern Ireland.
Returned goods relief is not the default for a planned repair. HMRC requires goods not to have been exported for repair or processing, although relief may remain available if the work was not carried out. For rejection and repayment of the original import charges, use our faulty-goods guide.
Settle authorisation and declaration instructions
Regular use requires full outward processing authorisation. For eligible repair shipments, authorisation by declaration happens when HMRC accepts the export declaration. Ask your agent to check its restrictions, including shipment value, frequency, anti-dumping duty, simplified exports and replacement arrangements. Do not assume an occasional shipment automatically qualifies.
Ask for written instructions covering the export procedure, return procedure and authorisation details. Include the outward processing authorisation number on the export and import declarations. Our procedure-code guide explains how to read the treatment your agent selects.
Build an identification file before dispatch
HMRC requires records showing that the returned goods are the exported goods, or contain them. Prepare a matching schedule with descriptions, serial numbers where available, photographs of identifying marks, quantities and carton references. For unnumbered goods, agree with your agent how identification will work before the factory removes labels or changes components.
Keep the original import documents, export declaration and departure evidence with the repair order. Ask the factory to record the fault, work performed, parts changed and identifiers before and after repair. Send that file to the return-clearance agent before dispatch, especially if a different agent handled the export.
Separate paid repair, warranty repair and replacement
For paid repairs, HMRC charges duty on repair or replacement charges plus inward shipping and insurance. VAT covers repair costs, outward and inward freight and duty, excluding insurance. These calculations depend on the repair price not being reduced because you are related to the seller. Ask for separate repair, transport and insurance amounts.
An authorised, free guarantee repair can qualify for duty relief, with evidence of the free repair submitted with the import declaration. Check that the guarantee cost was included in the original customs value. HMRC distinguishes warranty repairs, which receive duty and import VAT relief, from replacements, which attract VAT on their full replacement value. Ask the factory to confirm which outcome it is providing.
Check the return before the factory ships
Ask your agent to confirm the relief claimed, supporting documents and calculation before return dispatch. Outward processing cannot be used where exporting the goods causes repayment or remission of import duty. Flag any existing defective-goods repayment claim so the agent can check the routes together.
Compare the return packing list against your identification schedule and investigate substitutions before shipment. Keep the final declaration and charge calculation with the repair file. For the wider clearance workflow, see UK customs clearance. Cambridge China Bridge's staff in China can help obtain factory photographs and repair records.
Frequently asked questions
Can I use returned goods relief after an overseas repair?
Not as the default for a planned repair. Ask about outward processing before export. If the planned work was not carried out, returned goods relief may still be available, subject to its conditions.
Is a free warranty replacement exempt from VAT?
No. HMRC charges VAT on the full replacement value under outward processing, even when the replacement is free. A warranty repair of the original goods is treated differently.
What if my goods have no serial numbers?
Agree an identification method with your customs agent before dispatch. Use detailed descriptions, identifying marks, photographs and a matching schedule, then ask the factory to preserve the link through repair.
Can I arrange outward processing after export?
Retrospective authorisation is available only in exceptional circumstances. HMRC says lack of knowledge alone is not reasonable grounds. Contact your agent promptly and preserve the export and repair records.