Check if Import VAT is due at the border
If you import any goods from the EU into Great Britain, you may need to pay Import VAT from 1 January 2021. Import VAT will not be due at the border if goods in a consignment are worth less than £135. The only exception to this is consignments containing excise goods, where Import VAT (along with Excise and Customs duties where applicable), will be due at the border.
Decide how you will account for import VAT when you make a customs declaration
If your business is VAT registered, from 1 January 2021, you’ll be able to use postponed VAT accounting to account for Import VAT, for goods imported into the UK from anywhere in the world. This means you can account for VAT on goods imported through your VAT Return.
Check when you can account for import VAT on your VAT Return from 1 January 2021.