For some products, especially consumables parts, a used part deposit is indicated in the price information, which will be returned to you when you return the used part matching the one you ordered to us.
The used part deposit is included in the price of the part for exchange. Used parts are to be returned to Auto-Bendig GmbH, Neufeldstr. 11, 85232 Günding, Germany. The appropriate used part deposit will be paid to you by Auto-Bendig GmbH when you send your invoice or your delivery slip with the used part. Please tell us your bank details when you do this.

According to §10 UStGes, R 153 (3) a so-called used part tax is charged on the profits of exchange parts supplied to the haulage sector. It is 10% of the applicable VAT/GST tax on the used part.

Gross price of the part for exchange = (net price of the part for exchange including used part deposit * (1+tax) + (net price of the part for exchange - used part deposit) * 10% * tax.

The tax can be justified because when used parts are "sold" to lorry dealers as they are returned, income tax is payable which private individuals do not pay. Lorry dealers are obliged to charge this tax when the exchange part is sold (indirect tax collection). This is calculated as a flat rate from the salvage value of the used part at a rate of 10% of the value of the part to be exchanged.