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EU Returned Goods Relief

I bought a bag from a Danish company as a birthday present for a friend a few months ago, but she didn't like it so I returned it. I filled out a customs form and paid the necessary customs charge to Post Nord (the Danish postal service) and the item was successfully returned and refunded.

I've seen online that there is a 'Returned Goods Relief' scheme where if an item is imported from the EU into Britain and then returned back to the EU, you do not have to pay a customs charge for its return journey.
  1. Does anyone know if individuals can claim Returned Goods Relief, or if only businesses can claim it?
  2. Does anyone have any experience with claiming retrospectively, or is it something that needs to be done before sending?
The information online seems to be tailored towards business owners and the link from GOV.UK to read about how it works for products sent from and then back to Denmark is broken. 

Any advice would be appreciated! 

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