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The goods, I sent for repair could not be fixed and I got a replacement. Do I pay duty and VAT?
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No duty is payable if the goods have been replaced free of charge under guarantee or warranty
However, VAT is payable on the full value of the goods because all replacement items are treated as new goods for VAT purposes.
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I have recieved goods that were defective, damaged or wrong. Can I reclaim duty and VAT?
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You can claim back duty and VAT if:
• You return the goods to the shipper or
• You arrange for the goods to be destroyed under supervision.
You must make a claim within 12 months from the time of import, and the goods must not have been used beyond what was necessary to establish that they were damaged, defective or not as ordered.