188体育

If the goods are repaired under warranty, customs duty and import VAT are relieved but VAT is chargeable on the full VAT value of any replacements. Replacement goods imported under this facility are subject to the 鈥榚quivalent quality鈥� criteria described below under standard exchange system聽Private importers will not be able to reclaim import VAT as input tax but may be able to recover the import VAT paid. If a charge is made for the repair or replacement, for example 聽there is a service charge or warranty fee, customs duty and import VAT on the repair costs is due.