In the Budget 2020, it was announced that Postponed VAT Accounting (PVA) on all imports will be introduced from 1 January 2021. This means that you will be able to postpone VAT at the time of import, as opposed to paying it immediately on importation.
It is important to note that this announcement not only covers goods arriving from EU after the 1 January 2021, but also goods arriving from the Rest of the World (ROW) after 1 January 2021.
The UK Government and HMRC are now able to provide further information in this technical notice - click here to open, which outlines the process for notifying the use of PVA on customs declarations.
More general guidance has been published on the Government website and is linked below: