I think the EU rules stipulate that in order to import as a repaired or exchanged product, the original item has to actually be sent outside the EU. If the original item is destroyed as faulty, the importer would make a rectification request to get a refund for the original import taxes and the replacement item would be imported as a new one. There is usually a time limit for the tax refund, maybe a year or a few.If L30 is imported, we might have to pay customs charges all over again, because it does not come under repair, and is a new piece altogether. We need to check our country's/region's customs policy for exchange of an item that is previously imported. [Not from EU, but thinking aloud].