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nick_warner
NotThamesWater
M_V
Who trashed it is between the various couriers and the retailer - unless you engaged DHL yourself, of course.
Who paid import duty & VAT is between DHL and you
They may well accept that it is all their fault, and take it on the chin. But they may say it's still up to you to
As @housecathst states, this can't be the first time that this has happened, and there may well be a process for it, either through DHL themselves, or via various HMRC forms.
As I understand it, the VAT is payable on the value of the goods at time of sending, not receipt.
I'm only speculating, but I wouldn't be surprised if it is not as obvious as you seem to suggest.
And if you do decide to repair and sell the frame, I rather expect that there would be duty and vat payable, even if it is trashed right now.