My first GF arrived with smashed lid. GF promptly agreed to replace then went silent for a week. UPS tried to deliver it today, but had no notice of shipping from GF or tracking number. Note for GF - when you issue a replacement - please let us know!!
If it had been delivered to day it would have been 11 days since the first broken arrival.
Anyway, you have to pay duty all over again, GF are paying for shipping.
In order to recover the duty you previously paid you need to make a claim to HMRC using this form:
Overview can be found here: https://www.gov.uk/guidance/refunds-and-waivers-on-customs-debt
Note, HMRC require proof that you’ve returned / rejected the item, so I guess everything from confirmation from GF , shipping notice etc.
When I actually submit, I’ll update this with info about what happens next. In general HMRC are pretty prompt at refunding things, but I have no experience with this type of refund.