For business to business imports of goods with a value exceeding £135 into Northern Ireland, the recipient business will be able to use postponed VAT accounting to account for import VAT on their VAT return for goods imported from overseas. This means that businesses will be able to declare and recover import VAT on the same VAT return, rather than having to pay it upfront and recover it later. This is subject to normal VAT recovery rules. If they wish to use postponed VAT accounting, they will need to select it when they make their customs declaration. For business to consumer imports of goods, import VAT will continue to be payable by the recipient under the same processes as today.