Hi,
You can get a relief if you’re re-importing goods into the UK that have previously been exported or transported from the UK.
This is known as Returned Goods Relief.
Please write ‘Returned goods — relief claimed’ clearly on the package and its accompanying import declaration.
The declaration must include a complete and accurate description of the goods, including their quantity and value.
If you’re registered for VAT, make sure your VAT number is quoted on the declaration (CN 22 or CN23).
More information on below link:
Pay less import duty and VAT when re-importing goods to the UK
Thankyou