HMRC Guidance: Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).

If you import goods into Northern Ireland for onward supply to an EU country, you may be able to claim VAT relief. The VAT is then accounted for in the final EU destination country that the goods are forwarded to. This is known as Onward Supply Relief.

Who can claim

You can claim if:

• you’re UK VAT-registered
• you import goods into Northern Ireland from Great Britain (England, Scotland and Wales) or outside the EU, for onward supply to the final EU destination country
• the goods despatched from Northern Ireland are exactly the same as the goods imported – they cannot be processed or modified in any way
• the goods should be despatched within one month of the date they were imported into Northern Ireland – you can apply for an extension to the National Import Reliefs Unit
• you comply with all the obligations of a person making a zero-rated supply

Source gov.uk

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