If you are sending goods outside the EU for repair from the UK you must follow these instructions to avoid paying VAT on their return. The exact wording used is essential.
In addition to everything else that is required, in the 'Description of Goods' on your Pro Forma invoice you must include the following:
CPC 210003 "OPR STATUS GOODS", REPAIR & RETURN
Serial or product numbers, whether items are under warranty
RATE OF YIELD
(this is the number of items going out and coming back - e.g. (1 of 1)
ESTIMATED TIME BEFORE RE-IMPORT
On your Air Waybill (or point this out to Postal Services staff if they are going on a central service) include the following in the description of contents:
CPC 210003 [GOODS] FOR REPAIR AND RETURN
Replace [GOODS] with a short description of the item/s, e.g. laptop computer.
YOU MUST ALSO INSTRUCT THE REPAIRERS (THINKPENGUIN) TO DO THE FOLLOWING:
FedEx is a problem and known for collecting VAT despite correct procedures. Repairers should not use Fedex to return shipments to customers. An ideal carrier to use is DHL.
On the return invoice they must state the following:
"OPR STATUS GOODS", REPAIRED AND RETURNING TO UK
Re-imported after - (state period out of country)
State warranty goods NO CHARGE REPAIR ONLY (if this is the case)
An actual charge still has to be indicated if there is one along with the value of the goods and the number of items.
THE REPAIRERS MUST ALSO COMPLETE THEIR AIR WAYBILL AS FOLLOWS:
"OPR STATUS GOODS" along with a full description in the Description of Contents box.
Mark X in the Permanent Export box.
They must ensure the value declared on the Air Waybill is the same as on the invoice.
They must include the DHL outgoing airwaybill number in the description.