UPs has posted this article on their website. This is great article about what we are talking about here. But obliviously it about shipping the product, ie gift back using UPS. Here is part of article, you can read the rest on their blog.
“Celebrating the holidays is a joyous event. Family, friends, food and gifts. Yet inevitably, returning gifts has become part of the routine during the holidays. In fact, January 3 is the top shipping day for holiday returns at UPS. Just as others created Black Friday and Cyber Monday, we’re creating a day too that’s dedicated to returns – National Returns Day.”