VATNIEU4500 | Goods sent from Northern Ireland: goods sent on sale or return, approval or similar terms

Where goods are sent to an EU member state on sale or return, approval or similar terms, the movement represents an intra-single market transfer of own goods. This is due to the goods not being removed in the course of a supply to the recipient. A supply will only occur if the recipient subsequently adopts the goods and this will take place in the member state to which the goods have been sent. As a result, the Northern Ireland owner may be required to register in that member state. In the meantime, the movement of the goods represents a transfer of own goods