This is the Statutory Instrument that re-introduces the Postponed Accounting System (PAS). UK businesses importing goods into the UK from either the EU or non-EU countries will account for import VAT on their VAT Returns, rather than be required to pay VAT at the time of importation. (The process is not dissimilar to the Reverse Charge for the purchase of services from non-UK suppliers.)
Regulations 9 and 10 grant HMRC the right to deny use of the scheme ‘for the protection of the revenue.’ Affected traders will be forced to pay VAT at the time of importation.
http://www.legislation.gov.uk/uksi/2019/60/contents/made
There is also some guidance from HMRC. This comments that you also need an EORI number.
https://www.gov.uk/guidance/accounting-for-import-vat?utm_source=4737ca6...
You might also be interested in