IMPS07200 | Onward supply relief (OSR): EC law

The EC vires for OSR is Article 143(d) of the Principal VAT Directive (Council Directive 2006/112/EC) which states:

143(d) Exemptions on importations the importation of goods dispatched or transported from a third territory or a third country into a Member State other than that in which the dispatch or transport of the goods ends, where the supply of such goods by the importer designated or recognised under Article 201 as liable for payment of VAT is exempt under Article 138;