I agree with Sumpmagnet above. Having recently sent a cylinder block back to the USA to have the nikasil bores replated. I stated on the export form that it was for repair and to be returned to me. ParcelForce were very helpful in completing the paperwork. Job done, sent back to me, cleared customs and no import duty / VAT. Bingo. Just as well as I'd paid the import duty etc when I bought the cylinder in the first place. Keep copies of all paperwork, especially receipts from abroad, you never know when you might need them.
