If your organization is based out of the UK, and is registered for VAT, you will not be able to directly record VAT on import of goods. This scenario will arise when you select Non European Union as the VAT Treatment and Goods as the Expense Type.
It will also arise when creating Bill for Non European Union contacts and when Goods is selected as the Product Type of the item/bill. Also, the VAT will not be recorded as part of the bill. However, to record the VAT for this expense, you will have to manually calculate the VAT applicable and record it as a separate expense. While recording an expense for the VAT, select Input VAT as the Expense Account.