The mere fact of returning goods abroad does not give rise to an entitlement to an import duty refund. Additional conditions must be fulfilled in order for the import duty to be refundable.
- The re-exportation is due to withdrawal from a purchase contract in agreement with the foreign supplier or due to resale to a third party abroad. Publication no. 18.86 provides comprehensive information in these cases.
- The re-exportation is due to repairs or processing abroad. There is no refund upon exportation in this case. However, upon reimportation after repair/processing, customs duty has to be paid only on the new parts, and import tax (VAT) is payable only on the value of the new parts and the repair or processing costs.
You have an item improved by a foreign manufacturer, i.e. where more than just repairs are carried out, e.g. in the case of a machine where a stronger engine is installed or a surface is chrome-plated. You will find this information under "Information for companies": the regulations on processing traffic apply to this work.