Hi,
You can make a simple online declaration using the merchandise in baggage online service to declare commercial goods in accompanied baggage or small vehicles:
Bringing commercial goods into Great Britain in your baggage
You cannot make a simple online declaration if your goods are being put into or taken out of a customs special procedure, or if you intend to claim a relief for these goods.
If you looking to claim returned goods relief, please see below guidance:
How to claim
Thank you.