if some one (business) is not vat registered than how can that business reclaim VAT on imports outside the EU?
what makes you think they are entitled to reclaim VAT?????
vat on imports
Can you please explain first
What on earth are "imports outside the EU"?
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.)