Customs Duties for Re-imported Repaired Items Based on Repair Costs
According to the regulations, when goods are re-imported after being sent abroad for repair, the customs value of such goods should be determined based on the actual cost of repair , rather than the original value of the goods. The following criteria must be met:
- Goods must be re-imported within one year from the day after they are released for export.
- When exporting and re-importing, the product’s name, quantity, specifications, etc., must be listed in detail on the export or import declaration, and it must be clearly stated that the goods were sent abroad for repair. Additionally, the details of the repairs and defects must be clearly described on the export declaration.
Therefore, if the repaired items are deemed unrepairable and the supplier provides new items as replacements, the customs duties for the new imported items will be calculated based on the normal price rather than the cost of repair.
