My goods were sent outside the EU to be repaired. Do I have to pay import duty and VAT when they are returned to me?

No duty and VAT will be payable if the goods have been repaired free of charge and you can provide a copy of the guarantee/warranty agreement to your shipping provider for presentation to customs.

If you have to pay for the repair, duty and VAT will be charged on the repair costs only

If the goods have been replaced free of charge under guarantee or warranty, no duty is payable if the goods have been replaced free of charge under guarantee or warranty

However, VAT is payable on the full value of the goods because all replacement items are treated as new goods for VAT purposes.

However, VAT is payable on the full value of the goods because all replacement items are treated as new goods for VAT purposes.

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