From 1 January 2021, if your business is registered for VAT in the UK find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
Update Dec 22, 2020: Information has been added about accounting for VAT if you do not know the full customs value of goods and using someone to import goods on your behalf.
Source gov.uk
See also Deferral of Import VAT possible as of Jan 1, 2021. How to complete your VAT return?
