Q1) no import fees based on VAT / Value for returned goods that were temporarily exported to USA for authentication only (repairs do incur vat based on value appreciation)
Q2) you will have to pay a fee to FedEx/DHL to process the temporary export
You should contest the fees and explain returned goods relief. You will have to submit your original export invoice plus a declaration of tax from your exporting service (in Spain we call this a DUA).
The issue is when the person you’re speaking to doesn’t actually do their job or understand the laws. It can get frustrating.
In Spain, FedEx are useless and I’m still fighting them on charging me vat on a PSA return. They don’t understand the laws. I had the same issue with the national Postal service ones but they eventually released the package with no charge.
DHL are awesome and know exactly what it is but I always end up paying 40€ processing fees (regardless of the value, could be €10 or €10k).
Some people will tell you that you have to pay vat on the service fee. This is incorrect as you’re paying for a service in the USA and it’s therefore exempt from vat on the grading fees.
Thanks for the clarification and your experience. I plan to submit a contest in due course.
It’s frustrating it happens all the time with FedEx. I have reached out to the grading company to see if their communication with FedEx on returns and marking the packages could be clearer.