HMRC's National Import Reliefs Unit (NIRU)

Onward Supply Relief - import VAT

Onward Supply allows relief from import VAT on goods imported by a taxable person in the course of a zero-rated supply of those goods to a VAT registered customer in another EU member state.

The main conditions for Onward Supply Relief (OSR) are as follows:

  • Only UK VAT registered traders can claim the relief. The goods must be imported in the course of their zero-rated supply to a taxable person in another member state.
  • The relief may not be used speculatively (ie there must already be a customer for the goods when they are imported)
  • They must be removed to another member state within one month of the date of importation.
  • Goods which are to be processed may not be entered to this relief.
    The name, address and VAT registration number of the consignee in the member state of destination must be shown on the import entry.

Read more about goods supplied onward to another EU country: VAT relief.