Rob Evans

I am returning to UK after 7 months abroad, cutting an expected longer stay short, so not eligible for ToR without a waiver (original planned contract was > 1 year, waiver has been asked for citing the contract). How does Returned Goods Relief work? As far as I can see returned personal property fall under the category. There's one line "If you are sending your items by freight, you should claim the relief by using customs procedure codes" - at what point will I have to do this?