Re-exporting repaired equipment
In 2014, we have sold a device to a customer of ours in Kyrgyzstan. Recently, the device needed to be repaired under warranty and was returned to us. We have imported the item and customs cleared it for free circulation in the EU. We have then sent it to our supplier in Germany, who in turn sent it on to their facilities in the UK to be repaired. It’s now back in our warehouse and we would like to get it ready to be shipped back to our customer in Kyrgyzstan. How should we export this shipment – does an inward processing relief apply?