Repair and Return
Repair and Return (R&R) is a customs process that allows goods to be temporarily exported to another country for repair, maintenance, or servicing and then re-imported without paying full import duties. Duties are usually charged only on the value of the repair, not on the full value of the goods. This process helps businesses avoid unnecessary costs when equipment needs overseas repair.
R&R is commonly used for machinery, tools, electronic equipment, and industrial components that cannot be repaired locally. Before export, proper customs documentation is required to declare that the goods are leaving the country temporarily. When the goods return, customs verifies that they are the same items and that only repair work was performed. Accurate records are essential to qualify for duty relief.
This process supports business continuity by allowing companies to maintain or restore critical equipment without replacing it entirely. It also reduces downtime and limits financial impact. However, strict compliance with customs procedures is required, including timelines for re-import and proof of repair.
Overall, Repair and Return simplifies international maintenance logistics. It reduces duty costs, supports equipment lifecycle management, and ensures smoother cross-border repair operations when handled correctly.
Frequently Asked Questions about Repair and Return
Clear answers to the most common questions people have when learning about Repair and Return.
Duties are usually applied only to the cost of repairs, not the full value of the goods.
Temporary export declarations, repair invoices, and proof of re-import of the same goods are typically required.
Yes. Customs authorities usually specify a time frame within which the repaired goods must be returned to qualify for duty relief.