Deferment or Postponed VAT Accounting
A foreign entity can appoint a tax representative in the import country to represent their business with the Tax and Customs Administrations.
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Art 23 NL and PVA in UK
This term refers to the reverse-charge mechanism on wherein you are not required to pay the VAT on import immediately. The VAT can then be paid when you file your periodic VAT return, offering significant cash flow benefits.
In the Netherlands, to make use of deferred VAT at import you will need an Article 23 permit. As a foreign entity, you are not able to apply for an Article 23 permit yourself. However you can appoint a limited tax representative and use their VAT number and art. 23 import license. You can read more about Article 23 Licence and its benefits here.
In the UK, to make use of postponed VAT accounting, your business needs to be registered for VAT in the UK. If you are not VAT registered in the UK you will need to appoint a representative. You can find more detailed information here.