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VAT

if some one (business) is not vat registered than how can that business reclaim VAT on imports outside the EU?

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?

what makes you think they are entitled to reclaim VAT?????

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vat on imports

 think so!

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Can you please explain first

What on earth are "imports outside the EU"?

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They can't...

If a non-VAT registered business imports goods from a non-EC country, then they'll have to pay the UK VAT due like anyone else. And as they're not VAT-registered, they won't be able to reclaim the VAT. (Which is the same position as if they had bought the goods from a business in the UK.)

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