Warranty returns & import charges (VAT & duty)

[Julian]

This is a theoretical question for now but I'm considering buying a PC shipped from China and realise that on arrival in the UK I will get an email from the courier company (UPS, DHL or whatever) asking me to pay the necessary tax and import duty before they will release it for delivery. I have been through this process before with all sorts of stuff from overseas, most recently a suitcase I ordered from the USA. In the event however that I have to at some point in the future return the unit for repair or replacement under warranty I would like to understand how that would be handled by UK customs.

I am assuming that on return of the unit to me, either my original PC repaired or a replacement unit, there is some mechanism for the supplier to declare(*) the shipment as an already imported (into the UK) item that has simply been repaired and as such no 2nd set of VAT and import duty charges are due.

It would seem very unfair to levy double charges in such circumstances thus my assumption that mechanisms are in place to avoid that, however life/bureaucracy isn't always fair so I would be reassured to hear from anyone here with either actual experience or expert knowledge of this process to let me know how this really does work in practice.

(*) Even if such a mechanism to exempt repaired items from additional charges does exist I assume one would still be at the mercy of the shipper making an accurate declaration and not carelessly declaring the returned item as a new sale. As a follow-on question, if my previous assumptions are correct then does anyone have any experience or expert knowledge re possible appeals processes if one were to erroneously get a request for a second set of VAT & duty on a repaired item? Is that a case of contacting the seller and asking them to correct (presumably electronically) the paperwork for the shipment so that the courier can then release it without any additional payment?

- Julian

[gryffron]

Google is your friend:
https://www.gov.uk/hmrc-internal-manual ... 6%20refers).

If the repair is made free of charge under warranty, no duty is due on the repair costs. The importer must produce the warranty document at re importation.
Goods under warranty
If the goods are replaced under warranty, no duty is due but VAT is chargeable on the full VAT value of the replacements (VAT General Regulations 1995, Regulation 126 refers).

(There will almost certainly be a fee from the importer for handling the paperwork too)

Gryff