A product return must be associated with an outbound parcel with, a document CN23 including the following, in addition to the return label: The invoice number, the date of the invoice, and the outbound parcel number, since this is used to avoid having to pay taxes when returning the goods.
In the event that the online shopper in the UK has paid taxes upon delivery of the parcel, he/she will have to file a claim to recover the taxes from UK Customs.