- UK guidance on claiming relief on import VAT when shipping goods to Northern Ireland for onward supply to an EU country
- Claim Onward Supply Relief for zero rated VAT supply of goods to EU customer
- Relief applies to VAT registered businesses importing goods in NI from GB or outside EU for onward supply to EU country
- Goods cannot be modified and must be despatched within a month
- Provide correct customs procedure code, commodity code, XI EORI number, and VAT identification number to claim relief
- Details about goods destination, transport, consignment date and place, and purchaser in EU destination required
- Non-compliance will result in HMRC demanding payment of import VAT.
Source: vatit.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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