Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
VAT imposed by countries outwith the EU is not reclaimable through the UK tax system and remain part of the cost of sales to the business. If however, it was imposed by Customs on importation of goods then it becomes an input and can be reclaimed on the quarterly return in the usual way.
I am so sorry to have to rain on your parade.
VAT from outside the EU cannot be reclaimed. Thus it becomes part of the purchase cost of the relevant goods and forms part of your cost of sales.
If your business imports goods then Customs may impose import duties, which your business must absorb, and also VAT. In such cases the VAT can be reclaimed as input tax on your regular quarterly VAT return.
Does that assist?