VAT refund for import item sold via OMP

Hello there I sell commodidty on amazon uk from outside of uk Though I have consult in UK, their reply is too late or does not reply. so here I would like to ask elementary question for VAT refund via OMP for example, I imported items valued 100 pound (import VAT will be 20pound) I sold one item and amazon deducted 4 pound for VAT from selling price then I have to pay 16pound for VAT after the period,correct? Thank you for help in advance

Hi. If you are based overseas and selling goods below a value of £135 directly to your UK customers via a marketplace then the marketplace is responsible for accounting for ALL of the VAT on that sale. Please see the guidance below: Changes to VAT treatment of overseas goods sold to customers from 1 January 2021  . Thank you  .