Taxes and duties on imports
It is usually the case that, as a trader, you will have to pay both import VAT and duty on imported goods before they can be cleared for entry into the UK.
Reclaiming VAT on Imported Goods
VAT is charged on goods imported from outside the EU at the same rate as if you bought the goods in the UK. If you are a VAT-registered business, and as long as the goods are used for business purposes, you can reclaim the VAT as input tax in the same way as VAT that is paid on UK purchases. It is also worth remembering that there will be VAT to pay on any import duty.
Read more from this very well written article from Scott & Wilkinson >