rickychanny
hello mate,
 
below is the reply I received from Parcelforce customs on why I had to pay VAT on my RMA item.
 
Hi Alan. We looked into this and it seems that warranty replacements get charged VAT but not duty. https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14030 
Goods under warranty
If the goods are replaced under warranty, no duty is due but VAT is chargeable on the full VAT value of the replacements (VAT General Regulations 1995, Regulation 126 refers). This is an important point to bear in mind, as private importers will not be in a position to reclaim import VAT as input tax, but may be able to recover the import VAT paid, under the EC 6th VAT Directive.
If a charge is made for the repair or replacement, duty and VAT on the repair costs is due as described in the previous paragraph. Replacement goods imported under this facility are subject to the ‘equivalent quality’ criteria described.
https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979

No point in dealing with Parcelfarce, what you can see said by the UK Border Force on the prior page is all you should be paying attention to. VAT should not be getting charged on a warranty replacement, VAT has already been paid on it at point of purchase, the proof is seen with that letter on the prior page and a poster being refunded.

Simon, you were about 4 weeks for a response, weren't you?

I'm still waiting but I read 4-8 weeks is normal for HRMC/Border force.

hello evga community, 
i just want to add this to help people who need to send there cards from the UK, to EVGA for replacement, under RMA. sorry this is a bit late, i have been in and out of hospital, i have CKD, so last year 2021, i was charged VAT on a card returning through customs, to the tune of £289.89. the customs rep i dealt with, gave me the the reason below for me being charged VAT.


Goods under warranty
If the goods are replaced under warranty, no duty is due but VAT is chargeable on the full VAT value of the replacements (VAT General Regulations 1995, Regulation 126 refers). This is an important point to bear in mind, as private importers will not be in a position to reclaim import VAT as input tax, but may be able to recover the import VAT paid, under the EC 6th VAT Directive.
If a charge is made for the repair or replacement, duty and VAT on the repair costs is due as described in the previous paragraph. Replacement goods imported under this facility are subject to the ‘equivalent quality’ criteria described.
 
the only problem, is the horrible little jobsworth at customs, really should of read what that meant before he charged me VAT  for that reason!
 
you see i read all of the VAT law, and found out what the above statement sent to me actually means....
 
(VAT General Regulations 1995, Regulation 126 refers)-actual meaning below
126(1)  Subject to such conditions as the Commissioners may impose, VAT chargeable on the importation of goods which have been temporarily exported and are re-imported after having undergone repair, process or adaptation outside Great Britain, or after having been made up or reworked outside Great Britain, shall be payable as if such treatment or process had been carried out in Great Britain, if the Commissioners are satisfied that–
(a)at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside Great Britain, and

(b)the ownership in the goods was not transferred to any other person at exportation or during the time they were abroad.

126(2)  For the purposes of this regulation–
(a)the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;

(b)any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.
 
so basically, no VAT  is due, on any RMA, and VAT is only due, when a item is sent out of the uk, for repair then re imported, after being repaired.
 
so thank you Toni Curtis, @customs and excise, you have proven to myself, and now many other people you truly do not know your job, or any of the laws, and that you really really really should read the small print before you try to enforce an non existent law!!!
 
I hope this helps any one who may of been scared, to send of there RMA fearing a massive VAT  charge.
 
kind regards rick.
I know kung-Fu, and several other hard words....