PVA override incoterm DDP

Hi I were told by DHL, when customer is operating postponed VAT accounting, this will override DDP on airway bill. This mean if shipment is DDP and importer is operating PVA, they will still liable for VAT even if its deferred. May i know if its true? any HMRC website i can refer to? Whenever having shipment with DDP, we have NA on MoP of Duty and VAT on the instruction, but DHL will use their DDA for paying duty and vat without asking, and impose service charge on the shipment. Thank you

Hi,
If an importer is using PVA then the VAT isn't deferred.The VAT simply isn't paid by anyone and is instead accounted for on the VAT return by the importer of record.
Please see below:
Check when you can account for import VAT on your VAT Return.
Thank you.

Thanks for your reply. Can you please tell me if there is any rules or guidelines from HMRC that Importer operating PVA will override DDP, stopping shipper paying duty and vat?

Hi,
The delivery terms are part of the contractual agreements between seller and buyer.
In principle the parties are free to agree whatever they might consider as necessary in order to pursue their commercial interests.
The terms of delivery have to be declared in a customs declaration for release for free circulation in order to allow for the correct determination
of the customs value of the imported goods which is also used as the basis for the determination of statistical value/ value for VAT.
You can check CDS completion guidance of D.E 4/1 and 4/14.
DE 4/14 Item Price/ Amount (Box 42: Item Price)
Thank you.