IMPS07530 | Onward supply relief (OSR): verification of goods imported for onward supply to another member state: assurance action by verifying officer

As verifying officer you must be satisfied that the goods have been supplied onward to the EC consignee, by comparing the information given in DE 3/40 of the declaration with the importer's commercial documentation and accounting records.

Acceptable evidence may include:

• orders from/correspondence with the EC consignee (showing their name, address and VAT registration number)

• payment from the EC consignee

• instructions to the agent

• arrangement of payment for transport to the member State of destination

• entry on the EC Sales list.

Many entries to this relief will be from freight agents acting as a principal for an EC consignee. In these circumstances the freight agent must enter both the import and onward supply through his records. This is essentially a paper transaction since the EC consignee will not be paying the agent for the goods. However, evidence of onward consignment held by an agent may be expected to include:

• correspondence/instructions from the EC consignee (showing their name, address and VAT registration number)

• payment from the EC consignee for the agent’s services

• arrangement of payment for transport to the member State of destination

• entry on the EC Sales list

• airway bills/shipping bills proving transport to the next Member State.