All of the above responses ignore the fact that there is a formal procedure defined by HM Revenus & Customs and which you should have followed before you sent the reel back to Abel for repair.
To quote from a reply I received from HMRC before I sent my reels back to Waterworks for repair (sections in
red highlighted by me as these are most relevant):
Quote:
Thank you for your email regarding the temporary export to the United States of your fly fishing reel for repair under warranty.
As the goods are your own property or that of your family, you may be eligible to use a “non-commercial authorisation for Outward Processing Relief”. When faulty goods are repaired free of charge under a guarantee or warranty, you can claim total relief from import duty and VAT. You must provide evidence to support the claim for example a guarantee or warranty document, or contractual evidence that the repair was free of all charges. If the exported goods are replaced, VAT is due on the full customs value, whether or not the replacement goods are supplied free of charge.
If you are exporting the goods using the postal service then you only need obtain and complete a certificate of posting (C&E 132) as proof of export. These are normally available at most post offices or can be downloaded from our website at HM Revenue & Customs: Home Page .
For re-importation purposes you should ask the repairer to complete the Customs declaration stating ‘OPR goods – under warranty’. On arrival in the UK the goods may be intercepted by us and you will be sent a “Notice of arrival of goods” (C160) that you should complete and return with any other documents required to the address stated thereon. Any charges due will then be notified to you and will need to be accounted for before the goods are finally delivered back to you.
You should note that this authorisation is only applicable if the goods are “Community goods” in that all customs formalities were completed and customs charges were correctly accounted for when the reel was originally imported.
If you feel that the parcel has not been charged correctly you may ask for a review, and will then need to forward the original red and white customs Charge label and the original Customs declaration (both of which will be attached to the parcel), the C&E 132, and evidence that the import charges on the original import were paid, to the Customs office at the Postal Depot – their address will be on their charge label.
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