Hi,
The party who has paid customs charges can reclaim if goods are returned back from UK.
If you claiming a repayment on behalf of someone else you may need a letter of authority and/or a cover letter with the claim.
It will be a discretion of repayments team to provide a refund.
Please see below guidance on how to claim a repayment of import duty and VAT if you've overpaid.
How to claim a repayment of import duty and VAT if you've overpaid.
Thank you.