[rrussell1962]

I sent an item to the USA for repair, I think the year before last. I had a quick look at the relevant Acts and Schedules at the time. My understanding is that the cost of the repair plus inwards freight, customs charges and insurance is the value for GST. Not the base value of the item being sent. When I sent my item I described it on the customs form as Item sent for repair and when it was returned the supplier described it as Item returned after repair with the cost of the repair being the value. The $1000 threshold applies.