Personal belongings and Transfer of residence relief

Following a relocation from Germany to London for employment purposes, I, an Indian national, have shipped five packages containing personal belongings (items origin either in Germany or India) from Germany to London via FedEx. The shipments were addressed to a friend in London as I didn't have any residence in London. I arrived a few days later in London and am staying in a hotel until I find a permanent residence. Subsequently, my friend, designated as the recipient, received a customs duty payment invoice letter from FedEx. I seek clarification on two matters: Firstly, is it permissible for me, as the owner of the items, to make the customs duty payment despite the notice being addressed to my friend? Secondly, I had applied for ToR and it got approved few days back and I got TOR reference number. But till then my shipment had been delivered to my friend. How can I claim the customs duty and taxes using my ToR number if the invoice is billed in my friend's name?

Hi shruti,
Liability of customs charges depends on the type of representation if you are the declarant but use an agent or representative to make a customs declaration on your behalf. More information on below link.
Who is liable
Once TOR has been granted you need to make a repayment claim to:
National duty repayment centre with a covering letter to explain the circumstances and all the evidence.
Contact details here:
Claim repayment or remission of charges on rejected imports
It will be NDRC’s  discretion to accept or decline the claim.
How to apply for a repayment of import duty and VAT if you've overpaid (C285)
Thank you.