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Contents

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. Onward supply relief (OSR): verification of goods imported for onward supply to another member state: contents
  2. Onward supply relief (OSR): verification of goods imported for onward supply to another member state: NIRU contact details

IMPS07600 | Onward supply relief (OSR): verification of goods imported for onward supply to another member state: NIRU contact details

From HM Revenue & Customs · Import VAT Manual

The National Import Reliefs Unit
Erskine House
20 - 21 Chichester Street
Belfast
BT1 4GF

Tel: 0300 322 7065 (Mon - Fri 08:00 – 16:00)

e-mail: [email protected]

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