Outward Processing – goods sent to the UK for repair

Revenue eBrief No. 185/21

Outward Processing – goods sent to the UK for repair

A new section (7.4) has been added to the Tax and Duty Manual on Outward Processing, outlining the procedure for goods going to the UK for repair as provided for under the EU/UK Trade and Cooperation Agreement.


7.4. Goods sent to UK for repair
Under the EU-UK Trade and Cooperation Agreement (TCA) which was agreed in December 2020, goods going to the UK for repair can be re-imported into Ireland with no duty or VAT payable on condition the goods fall under the definition of repair as specified in the TCA (see below).

The Outward Processing procedure must be used in order to claim this exemption. Goods falling outside of the definition of repair, must also use the Outward Processing procedure, however the exemption will not apply, and duty and VAT will be applicable.

Definition of Repair under the EU-UK Trade and Cooperation Agreement (Article GOODS 8),

“repair” means any processing operation undertaken on a good to remedy operating defects or material damage and entailing the re-establishment of the good to its original function or to ensure compliance with technical requirements for its use. Repair of a good includes restoration and maintenance, with a possible increase in the value of the good from restoring the original functionality of that good, but does not include an operation or process that:
(i) destroys the essential characteristics of a good, or creates a new or commercially different good;
(ii) transforms an unfinished good into a finished good; orTax and Duty Manual Outward Processing
(iii) is used to improve or upgrade the technical performance of a good.

Please use the codes set down below on the export and subsequent re-import customs declarations.
(Export) AEP customs declaration system Box 37 – 2100
Box 44 – 00100 followed by “Simplified Outward Processing” and quote: Goods for repair under EU/UK TCA
(Returning goods) AIS customs declaration system:
D.E 1/10 – 6121
D.E 2/3 – 1Q27 followed by the number of the export declaration. Also quote: Goods repaired under EU/UK TCA
D.E 4/9 2x
D.E 4/11 – full value of the goods.
D.E 4/14 – item price
D.E 1/11 – F05 code – exempts customs duty & VAT