You can present it as a COMPUTER SERVER, with HS CODE 8517699000.
Please be sure that you describe the product as "returning for replace or repair", and do not describe it as goods, otherwise, the extra customs clearance fees will be billed to the client.
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When returning a power supply, should be described as a "POWER SUPPLY" and a different HS Code? Because it is of lesser value than a Computer Server for sure.
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