I find this interesting as what you are saying countermands this:-
"The invoice must clearly describe the changes made to the vehicle; we need to know what has been changed and how this change meets UK compliance. A statement such as “changed headlights” is not sufficient evidence that, for
example, the original vehicle headlights have been removed and new, full UK specification left-dipping headlights have been fitted to the vehicle. Where an item is fitted, as standard, suitable for the United Kingdom the garage evidence must make clear that the item is standard and how it is standard (e.g. the vehicle has rear-fog lights fitted as standard on both the rear left and right of the vehicle).
Please note that we do not accept an MOT certificate"

It would be very useful if you could give an example of the wording used on your declaration that resulted in a VCA being issued, so that those that come in the future know what is possible, and how to do it.

pretty much covers it, I think you'll need to have insured it using the VIN number to move it from the port of entry to home, plus the UK mods and the MOT, only a very few insurance cos will do this - I used Safeguard.

mgdavid.....that was exactly the problem I faced. The MOT testing station was interpreting the rules one way and the VCA another. Unfortunately I cannot give you a correct answer which will satisfy both agencies. All I can say is that what I (from the MOT testing station) submitted to the VCA seemed to satisfy them, but it was specific to my vehicle and may not be the correct answer to all imports.
Perhaps I should qualify my original statement........"which are the same for VCA compliance and MOT". VCA compliance requires certain actions to be carried out, which are not part of the MOT test. The testing station is really only a government appointed agent carrying out the inspection, so the UK MOT test isn't really relevant in this instance. I stand by my comments concerning MOT requirements, but probably not relevant in this instance.

I can categorically say, as I have read the guidance notes on the MOT tester's screen and asked his (Ford Commercial main dealer) interpretation of the rules concerning headlamps, that the headlamps do not have to point left on dip beam. For test purposes the headlamps must not dazzle oncoming traffic when dipped, but must show enough light to enable the driver to drive safely in the dark, therefore a device which blocks the 'dazzle' part of the beam is sufficient to pass the test but mustn't be too large as to reduce the beam's ability to light the road ahead. His understanding is that beam benders would probably not work sufficiently well as they are not precise enough to bend accurately. Therefore he would accept durable, correctly placed blocking material to comply with the rules (which are the same for VCA compliance and MOT).
I have an imported LHD Ford Transit and it has recently passed the VCA compliance test on this basis. As I drive mainly on the Continent it seemed a bit of a pointless exercise to change the headlamps completely.