Box 7 for a Foreign Entity

I am assisting our Dutch sister company in completing their UK VAT return, They import goods into the Uk from The Netherlands and these are then sold onto customers within the UK with standard rate VAT applied. They use Postponed VAT accounting for imports and recognise the input and output VAT on the same return. Should they also include the net value of the imports in Box 7 of the VAT return as they are 'acquiring' the goods in the UK even though they are not strictly purchases to them (ie they own the goods already) ?

Hi,
Please see the guidance below:
How to complete your VAT Return.
Even though the company are not strictly buying the goods they would still need to complete box 7 of the VAT return.
Thank you.