Hi.In order ro reclaim import VAT then the importer would need a C79 as evidence to do this.
The C79 will only be produced if the importer has a VAT registered EORI number.
Here is the link to apply for an EORI number:
Get an EORI number
It is then up to the importer whether they want to pay the import VAT or to use PVA.If they want to use PVA then they would instruct their carrier to clear the imported goods under PVA.
The importer would then need to create a Customs Delaration Service Account so that they can receive PVA statements to complete their VAT returns
Please see the link below:
Subscribe to the Customs Declaration Service