Received my package, before I rebuild my computer just want to say EVGA make it very clear that it's a return to manufacturer order and the invoices included also make this clear.
My charge breaks down as follows
VAT £170.69 and parcelforce handling fee £12.
I want to say at this point I would not blame EVGA, this is UK customs not reading and not having a clue what they're doing. Thinking on it I'd go as far to say they hope people don't dispute the VAT charge and they make out like bandits for hundreds of pounds.
Parcelforce blamed it on the proforma invoice but the customs declaration CN23 form from EVGA also states warranty/RMA. They can't write 0 value on the CN23 form as that would be lying and if the parcel went missing their insurance wouldn't pay out. Of course a repaired graphics card has value! But it's not a new purchase so VAT is not applicable.
Will send my complaint to customs tomorrow and update everyone if I get my money back.
Thank you for the painless RMA EVGA, 2 days and the card was on its way back to me.