VAT requires BAT. Every country that has a VAT has a BAT.
William G. Gale, 2-7-2017, Chair in Federal Economic Policy, Brookings Institution, "A quick guide to the 'border adjustments' tax," Brookings, https://www.brookings.edu/articles/a-quick-guide-to-the-border-adjustments-tax/, KL
A border adjustment makes sense for a domestic consumption tax like a VAT since exports are not consumed domestically, but imported goods and services are. This makes the border adjustment a policy that levels the playing field so that all goods consumed in the US face the same tax rate regardless of where they are produced. Thus, it is quite different from a selective tariff.
All advanced countries except the US already have VATs (on top of corporate income taxes), and all of those VATs are border-adjusted. The border adjustment for VATs is explicit – taxes on production are rebated for exports; imports are taxed.