Edgar

Hello. I want to submit a BOR286 application for a parcel imported through Royal Mail. Firstly, is there an email address I can send it to, instead of mailing it by post? The very similar C&E1179, for instance, can be sent to customsaccountingrepayments@hmrc.gov.uk. Secondly, the reason for my application is the return of defective goods. The application form states that I should provide "evidence of the refund on goods returned". Does this mean that I should submit it AFTER I have returned the item and received a receipt for the refund, again as opposed to C&E1179, where I have to submit it 48 hours BEFORE re-exportation? Thank you in advance.