Paying import VAT on goods sent overseas for refurbishment

Hello I sent a pair of boots to the USA to be re-soled and rebuilt. I paid import VAT on the boots when they were originally imported. Now the boots have been returned from overseas, I have paid import VAT on them again. As I have already paid VAT on the item, do I need to pay VAT on them again on importing them back into the UK after the rebuild of them?

Hi,
Please contact our International Trade Team about this as there are special procedures for reimporting goods after they have been worked on overseas:
Imports and exports: general enquiries
Thank you.