If the goods have been replaced free of charge under guarantee or warranty,no duty is payable.
However, VAT is payable on the full value of the goods because all replacement items are treated as new goods for VAT purposes.
If the goods have been replaced free of charge under guarantee or warranty,no duty is payable.
However, VAT is payable on the full value of the goods because all replacement items are treated as new goods for VAT purposes.