SPE13400 - Equivalence: equivalent goods imported under warranty or guarantee

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

If UK goods are returned for repair under warranty or guarantee, IP does not necessarily have to be used just because goods will be re-exported from the UK. If the goods are eligible, importers will also have the option of using returned goods relief.

Although there is nothing wrong with using IP, the importer would for IP purposes:

• be required to keep records of what work is carried out on goods returned to them
• have a limited period that the goods can remain under IP
• need to provide returns for their IP entries, and
• have to follow specific IP export procedures.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 169 (6)(b)

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979