How is import VAT paid by postponed accounting recovered?

Import VAT is recovered through VAT returns. Complete Box 4 of the return. The evidence to support your claim should be retained, although it is not clearly indicated in the HMRC website. You can check the amount of postponed VAT in your VAT statement for the previous month. Make sure you download your statements regularly. HMMRC website can only hold 6 months history. See the link for more information.