We have some products from an existing B2B customer in Europe that we have agreed to collect (customer wants a slightly different specification, which we agree to facilitate as it's partly our fault). These can't be reworked in-situ, but could be repurposed by us after collection, so we propose to send the revised products over to the customer and then collect the original products. We have been told by our carrier that we can't assign a NIL value to what we collect, so we were going to assign the returned products their original price - BUT, if we assign a value we would have to pay VAT on the returned products as though they were a saleable product, which they aren't. What is the correct way to handle this procedure? Is there a different classification we can use for samples/returns/damages? The overall value of these products is c£5,000 and the return of these (including shipping fees) would still leave margin to rework, re-sell and make profit on). (we have shipped to different EU companies since January so we are aware of Commodity Codes, weights, Declaration of Origin and all other paperwork that needs to be completed).