I wonder if anyone could be good enough to clarify this for me:
When a business Imports good from outside the EU and are delivered directly to the business address, at what point and how does the business pay the VAT due to HMRC 'at the port' get paid?
It depends!
If you use an import agent, he may be able to defer the VAT and Duty payments. If you import in your own name, you won't be able to have the goods released until you pay the VAT.
Ok I see, thanks, May I seek clarity on a different situation.
If I imported goods from, lets say China. and exported them to let say Australia, but in reality only dealt with the paper work, (ie Chinese supplier delivered directly to Australian customer) is there a VAT issue?
Goods which do not enter the EU cannot be subject to EU VAT. But, local taxes may apply in the country into which you are delivering the goods, so you will need to seek separate advice on that issue.
