Warranty items refers to the goods that are returned under warranty because of repair, replacement and so on.
Goods that are returned after repair or replacement may be imported duty and tax free when they are under warranty.
Goods that came to the Faroe Islands as personal belongings and are then sent back to the seller for repair or replacement are required to pay duty and tax when they return to the Faroes.
The conditions for being exempt from importation costs are that it is evident on the invoice or pro forma invoice that the goods are under warranty.
If the buyer is required to pay for the goods or the repair, it cannot be imported tax and duty free but must clear customs according to the dutiable value.
TAKS may ask to see proof of the warranty, such as the sales contract. TAKS may also ask to see the original invoice.