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
If you’re an agent
You can claim the relief if:
- you’re the importer of the goods – this will be the case if you’ve submitted the import declaration in your own name
- you act in your own name in relation to the onward supply
HMRC does not consider an agent to be acting in their own name if:
- the contract for sale is between the seller and the buyer
- the invoice for the purchase price is issued in the seller’s name
- the agent represents to the buyer that its acting in the sale on behalf of a named seller
Find more information about supplies made by or through agents.
How to claim
To claim the relief you’ll need to include the correct Customs Procedure Code on your customs declaration. Find out how to claim VAT relief on goods imported for onward supply to an EU country.