- Goods exported outside the EU for repair or processing may get relief from import duties and VAT when re-imported under Outward Processing or Returned Goods Relief (RGR).
- If repairs are free under warranty or for defects, full relief from import VAT and customs duties can apply if proper export documents are provided.
- If repairs are chargeable, import VAT and duties are usually based only on the added value of the repair, parts, and related shipping.
- Full RGR requires the same legal entity to re-import the goods within three years.
- Non-EU businesses can use Inward Processing to suspend import VAT while repairing customer-owned goods for re-export.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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