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).
Change made April 8, 2021:
The ‘If you import goods for business and non-business purposes’ section has been updated to say you can account for import VAT on your VAT return if you import goods that will be used solely for a non-business purpose, and you are a body that is eligible to reclaim import VAT through a VAT refund scheme. The ‘How to complete your customs declaration to account for import VAT on your VAT Return’ section has also been updated with information about selecting how to account for import VAT on your customs declaration.
Source gov.uk
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