Importing Empty boxes

Hello, Im looking to export goods in a reusable box and bring the empty box back to be reused. Guidance states drive through the border with them - cant see where and how we declare by conduct other than doing this ? IOR and EOR are the same each time they move back and forth between UK & EU GVMS we can get a reference under the manual procedure without an MRN …. What else do we need to do ?

Hi,
Goods that are eligible for oral/by conduct declarations and benefiting from Temporary Admission/Returned Goods relief do not require a full or authorisation by declaration.
Further information can be found at the following links:
Declaring reusable packaging for Great Britain imports and exports
Thank you.