Product Replacement Part - Import Duty Tax

moneysavingexpertaccnt

Hello, I'm new to this forum and just signed up today, sorry if this has been posted in the wrong thread, it's the only category I found with the word "Tax" on it. 
I have a question about Import Duty Tax. I bought an eBike kit on a website and after a few months, part of it broke (the rim that holds the motor wheel attached with spokes), so I asked for a replacement and it is being delivered, but when I check the tracking, it states "Duties or taxes are due on this package.". and I think it's strange that I have to pay import duty tax on something that I have not actually bought, but it's a replacement sent by the company on their behalf because of a faulty product.
So I would like to know if I actually have a legal obligation to pay this Import Duty Tax on something that is a replacement sent by the company ?
Sincerely,
{Name removed by Forum Team}

uknick

You have to pay VAT, but there is scope for not paying duty on importing warranty parts to the UK
https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14030

The relevant part;

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 in SPE14210.

moneysavingexpertaccnt

Thank you for clarifying this for me, looks like exactly what I needed to know.