Hi,
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
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).
How to claim
Thank you.