IMPS07520 | Onward supply relief (OSR): verification of goods imported for onward supply to another member state: control

NIRU assure the conditions of the relief by setting risk parameters and analysing entry data to those parameters to identify potential non-compliance.

Selected traders become the subject of desk audits at NIRU and relieved charges are called for by NIRU in the event of non-compliance. Civil Penalty action may also be taken.

NIRU may occasionally request Regional Sift/Risk teams to verify targeted transactions.

NIRU provide information and advice regional Sift teams targeting usage of OSR. Assistance is also provided to visiting officers.

Verifications to other Member States are sent via Mutual Assistance.