If you have registered for the UK HM Revenue and Customs (HMRC) online service, you can use this service to report the UK import VAT that must be paid for each accounting period. This will normally be done every three months.
When you register for the service, you can choose when to start your accounting period from those available. Once chosen, you cannot change the date of your accounting period.
You must submit your report to HMRC within one month and one day of the end of the accounting period. For example, if the end date of your accounting period is 31 July 2019, you must submit your report to HMRC by 1 September 2019.
You must pay the UK import VAT by the due date.