Hi mitkoasd
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
You can claim a relief to pay less or no customs duty and VAT if you re-import goods to the UK but this needs to be done when customs declarations are made.
You would usually ask the sender to 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).
You can claim for repayment if you’ve overpaid import duty and VAT.
Guidance is available at:
How to claim a repayment of import duty and VAT if you've overpaid
Thank you.