Returning products for RMA to EU countries (after Brexit)

[cptwhite_uk]

I'd not considered this until now. I'm returning a GPU to EVGA (based in Germany). RMA side of things is sorted, and I'm just arranging the delivery, at the end of the process I'm prompted to confirm what it is, value, and a commodity code for the parcel, it's an annoyance but not a problem. Then I'm asked to confirm if a private (personal) delivery, to a non-VAT or VAT registered company and to provide VAT and EORI numbers if it's going to a business address.

I assume EVGA won't be VAT registered given they're based on Germany, but I'm struggling to find an EORI number, which from reading around I believe EVGA should have?

Returning items for RMA outside of the UK just got annoying...so can anyone shed any light as to what I should be putting?

[Spud1]

I would give EVGA a call directly and ask them exactly what they want you to do - you are not the only one struggling to send things back to them, and there are quite a few posts on reddit & their forums where people have had their cards held up in customs for weeks, returned to them, or been given a big (£80+) bill at the end of it all.

Some of that is due to EVGA's EU support team, but most of is due to Brexit Urgh.

Do you have the option to RMA through your retailer instead?

[cptwhite_uk]

Do you have the option to RMA through your retailer instead?

Unfortunately not as it was bought at Auction. I only buy EVGA for this very reason, as long as you have proof of purchase and it's within the 3 year standard warranty period they offer transferrable warranty (Standard RMA option only for reference, as I've recently learned!)

[Zak33]

i think you need Outward Processing Relief (‘OPR’)

https://www.gov.uk/government/collec...-processing-op

you have to apply for it in advance i think

[cptwhite_uk]

I had this response from them in case it helps anyone else:

Thank you for contacting EVGA Support.
unfortunately we have no EORI number for that purpose.
you can use following detail to contact if customs need any declarations from us to Prove this is a defective device.
VAT number is: DE814559984
tariff code is correct: 8473.30
Phone: +49 (0) 8918-904911
Contact email : Supporteu@evga.com
While Sending Defective Unit, Please declare the "Package contains Defective product, sending in for warranty (RMA) replacement". to help with customs (BREXIT) clearance.
No Taxes applies to the defective devices sent in for warranty replacement.
If possible send the package as DDP (Delivery duties Paid) to avoid the customs issue.
Please do not hesitate to contact if you need any further assistance during RMA process.

[foolishlywise]

You should be able to send back faulty stuff for RMA without an EORI (the consignee would need a GB EORI - which I doubt they'd have anyway!). As EVGA say, as long as it's marked as 'RMA - Defective - No Commercial Value' and the CN22/23 forms are filled out with the shipment value at £0, you should be fine. Whenever you fill out the customs form, the product description should be 'Faulty [Product Name]' - eg 'Faulty EVGA GTX1070 GPU'.

However, when you do courier something, make sure it's got shipment insurance to the correct value to protect against loss. Don't also declare this as £0 as you'd end up with no compensation if the courier lost it.

[cptwhite_uk]

IGNORE THIS FIRST BIT - BETTER CLARIFICATION BELOW

So I filled out a CN22 form, and this did the trick, it took a while to reach them (around 14 days), but did get there. They upgraded my faulty GTX 1660 Ti to a RTX 2060, and shipped this back. However I've now been hit with an import charge of £59.41 from Parcelforce + £12.00 clearance fee for re-importing my warranty replacement!

How is this fair? The goods will already have had VAT paid on them when it was originally purchased?!

Reading here:
https://www.gov.uk/hmrc-internal-man...20126%20refers).

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). This is an important point to bear in mind, as private importers will not be in a position to reclaim import VAT as input tax, but may be able to recover the import VAT paid, under the EC 6th VAT Directive.]

Then looking up "VAT General Regulations 1995, Regulation 126 refers"

https://www.legislation.gov.uk/uksi/...ation/126/made

Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods from a place outside the member States which have been temporarily exported from the member States and are reimported after having undergone repair, process or adaptation outside the member States, or after having been made up or reworked outside the member States, shall be payable as if such treatment or process had been carried out in the United Kingdom, if the Commissioners are satisfied that—

(a)at the time of exportation the goods were intended to be reimported after completion of the treatment or process outside the member States, and
(b)the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.

"as if such treatment had been carried out in the UK" ....ergo I'm reading that as NO VAT should be applicable, just as if the repair had been carried out in the UK - I would not be due import VAT. Am I interpretting this correctly?

READ FROM HERE (after I spoke to HMRC):

....okay just come off the phone with HMRC who have beeen AMAZING. For anyone exporting items for repair you MUST follow this proceeedure:

You need to self-declare for outward processing relief (OPR) and state the CPC Code on the CN22 form you MUST complete when exporting.

List of CPC code can be found here (CPC code refers to whether it applies for OPR):

https://parcelbroker.co.uk/help/cust...ocedure-codes/

My understanding is that when sending goods out for repair code CPC 21 00 006 should be used (see table in link for what this describes)

Look at the section regarding self-declare here (note self-declaring can only be done a maximum of 3 times per year):
https://www.gov.uk/guidance/apply-to...cess-or-repair

If you're in my current position and are looking to reclaim for a fee charged (when a fee isn't due, but was applied due to not following the proceedure above). Then you can try and request a refund (after the charge has been paid), by completing a C285 form here:

https://www.gov.uk/guidance/apply-fo...ies-c285-chief

You will need supporting evidence - receipts of postgae, details of the RMA process on the website, or any emails regarding the process. Anything to support your claim. This is not guaranteed to be succcessful.

What a massive faff this has been.

[CAT-THE-FIFTH]

The issue is that even if you do all the faff,you can get caught for VAT on the RMA,which as indicated above is technically illegal. Infact I don't even understand why there needs to be a value stated on an RMA when its a replacement item provided to replace a faulty one.

[cptwhite_uk]

I hope they manage to simplify the proceedure in the years to come, as I can't imagine it would be at all clear what needs to be done right now by the average person.

[sgunston86]

Hi cptwhite_uk.

I am just about to ship back my failed EVGA GTX 1080Ti under warranty replacement and I have been trying to get my head around all of this.

Was so much easier when EVGA had a department in the UK that you sent it to and then they took it over to Germany via an internal service.

Who did you use to send your faulty product back, I tend to use DPD or UPS both are coming in at around £18 for 1-3 day delivery.

Any help would be greatly appreciated.

Cheers,
Simon