You can improve your cash flow for imports with Postponed VAT Accounting. 

You can account for Import VAT on goods arriving in the UK or Ireland on a VAT Return. Previously, you accounted for VAT when your goods arrived at the border.

• UK - Use Postponed VAT Accounting for all Rest of the World (ROW) imports, including EU imports for Great Britain
• Northern Ireland - Use Postponed VAT Accounting for non-EU imports only
• ROI - Use Postponed VAT Accounting for all ROW imports, including from Great Britain, but not from Northern Ireland

How to process Postponed VAT Accounting in your software:

• United Kingdom
• Republic of Ireland 

More information

• Sage Brexit Support Hub
• HMRC - Travel or do business in Europe: Brexit guidance
• Revenue - Brexit
• Revenue - New to customs