Invoice or receipt or other evidence of value for BOR286

Hello, Few months ago when my partner moved to UK from EU she was charged with customs charged, which she paid, as her ToR application was still in progress. Now her ToR is accepted and she is filing a refund using the BOR286 form. She brought a lot of personal goods, mostly clothing, in which she bought them mostly years ago. In BOR28 it says that she needs to provide invoice or receipt or other evidence of value (e.g. Ebay page) for her goods. Would this still be necessary even after her ToR is accepted? We are hoping for this to not be necessary for most of her goods: old clothings, especially because there are a lot of variants and considering that they are quite old (some of them are even from her middle school years) Thank you for your help,

The BOR 286 is only for use where the goods were imported by post. You are presumably making a claim based on the TOR being granted not on an incorrect value being declared. If duties are being reclaimed then the value will be that already declared and on what the duty amounts were based on.

Hi chriswb,
Please provide a cover letter with the claim to explain why you think the evidence of value is not necessary. 
Use form BOR286 if you have used Royal Mail or Parcelforce.
Report incorrect Customs Duty or VAT on items imported by post (BOR286)
Use form C285 if you have used any other courier.
How to claim a repayment of import duty and VAT if you've overpaid form C285.
Thank you.