You can claim Returned Goods Relief in the normal way, orally or by conduct (walking through the green channel).
If you are sending your items by freight you should claim the relief by using the customs procedure codes in the Tariff.
You will need to prove that the goods satisfied the conditions for acceptance as returned goods at the time of previous export from the UK.
You may be asked to complete the C1314 and C&E1158 forms to support your claims.
You should claim relief at the time of import. If you do not do this, we may accept a late claim and repay the appropriate charges subject to conditions.
You can find more information about Returned Goods Relief, and how to apply, by using the following link:
Pay less import duty and VAT when re-importing goods to the UK
The requirement that the goods must be returned within 3 years can be waived by HMRC in certain circumstances listed in the normal time limits for returning goods section in the above web page.