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Official guidance
Import VAT Manual

IMPS07500 · Onward supply relief (OSR): verification of goods imported for onward supply to another member state

  • IMPS07510 · Procedure
  • IMPS07520 · Control
  • IMPS07530 · Assurance action by verifying officer
  • IMPS07540 · What if there is no evidence of onward supply
  • IMPS07550 · What if goods are sent to an EC consignee other than that on the SAD
  • IMPS07560 · What if the time limit has been exceeded
  • IMPS07570 · Risks
  • IMPS07580 · Result of verification
  • IMPS07590 · Further advice
  • IMPS07600 · NIRU contact details
  1. Import VAT Manual
  2. Onward supply relief (OSR): verification of goods imported for onward supply to another member state: contents

IMPS07500 | Onward supply relief (OSR): verification of goods imported for onward supply to another member state: contents

From HM Revenue & Customs · Import VAT Manual

Contents10 entries

  1. IMPS07510Onward supply relief (OSR): verification of goods imported for onward supply to another member state: procedure
  2. IMPS07520Onward supply relief (OSR): verification of goods imported for onward supply to another member state: control
  3. IMPS07530Onward supply relief (OSR): verification of goods imported for onward supply to another member state: assurance action by verifying officer
  4. IMPS07540Onward supply relief (OSR): verification of goods imported for onward supply to another member state: what if there is no evidence of onward supply
  5. IMPS07550Onward supply relief (OSR): verification of goods imported for onward supply to another member state: what if goods are sent to an EC consignee other than that on the SAD
  6. IMPS07560Onward supply relief (OSR): verification of goods imported for onward supply to another member state: what if the time limit has been exceeded
  7. IMPS07570Onward supply relief (OSR): verification of goods imported for onward supply to another member state: risks
  8. IMPS07580Onward supply relief (OSR): verification of goods imported for onward supply to another member state: result of verification
  9. IMPS07590Onward supply relief (OSR): verification of goods imported for onward supply to another member state: further advice
  10. IMPS07600Onward supply relief (OSR): verification of goods imported for onward supply to another member state: NIRU contact details
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