Paying VAT on returned item bought in the US

I recently bought a pair of jeans on holidays in the US. They cost me close to $200. When I got home, there were some issues with them so I contacted the shop I bought them from and they said I could return them and they would replace them. They sent me a UPS label and I sent off the jeans a couple of weeks ago.

Today I got a call from UPS. They were at my house (I was at work so missed their visit) and the guy tells me i have to pay 99 Euro VAT on the jeans!! He said to call UPS and arrange for them to deliver to my work so that I'm there to receive them.

So anyway, I believe you don't have to pay any taxes on items you bring in that are worth less than 430 Euro in total. Since these were a replacement for something I brought in myself, I assume I shouldn't have to pay the VAT?

And if I do, can I just say to send them back to the sender as I am not paying that tax. They offered me a refund the first time. Wish I had accepted it now!

As the value of the item was above €150 you have to pay 1.duty 2.vat on full cost/value including duty 3.customs clearance charge from dhl.

Say shipping was $40,then duty (12% I think) would be $28.80 and vat would be 23% of $268.80 (61.80) .So total to pay would be $90,about €70 and clearance charge on top
As for the €430 tax free,this applies to bringing the items through customs yourself ie as a traveller.

I'm not sure it's that clear cut but I think it will be a nightmare trying to sort it out...

From [broken link removed]

"5. Importation of replacement goods under warranty - Goods (including parts) which are supplied (free of charge) under warranty arrangements to replace goods which have proved faulty or unsuitable for the purpose originally warranted may be imported VAT free provided that:
• evidence of prior exportation (i.e. copy of SAD) for corresponding faulty items is available; and
• the invoice bears a declaration by the consignor or supplier that the goods are being supplied free of charge under warranty."

vandriver said:

As for the €430 tax free,this applies to bringing the items through customs yourself ie as a traveller.

Click to expand...

But i did bring it in myself from the US. I then returned it to the shop I bought it from and they sent me a replacement.

Will give UPS a call and try to sort it out. If they insist I pay it I will get them to return it to the sender and ask for a refund.

orka said:

I'm not sure it's that clear cut but I think it will be a nightmare trying to sort it out...

From [broken link removed]

"5. Importation of replacement goods under warranty - Goods (including parts) which are supplied (free of charge) under warranty arrangements to replace goods which have proved faulty or unsuitable for the purpose originally warranted may be imported VAT free provided that:
• evidence of prior exportation (i.e. copy of SAD) for corresponding faulty items is available; and
• the invoice bears a declaration by the consignor or supplier that the goods are being supplied free of charge under warranty."

Click to expand...

Thanks. Sounds like I should be able to do this. I will have evidence of prior exportation (UPS receipt) and I do have email correspondence with the shop - maybe that might help

Might be worth ringing Revenue also. They might advise whether you could pay the 99 then seek a refund. Do you have a copy of the original bill?

No, I don't.
I lost the receipt but I told the shop the day and approxmate time I bought the item and they were able to check their records to confirm it before agreeing to refund or replace the item.