IMPS07530 - Onward supply relief (OSR): verification of goods imported for onward supply to another member state: assurance action by verifying officer

As verifying officer you must be satisfied that the goods have been supplied onward to the EC consignee, by comparing the information given in Box 44 of the SAD with the importer’s commercial documentation and accounting records.

Acceptable evidence may include:

• orders from/correspondence with the EC consignee (showing their name, address and VAT registration number)
• payment from the EC consignee
• instructions to the agent
• arrangement of payment for transport to the member State of destination
• entry on the EC Sales list.

Many entries to this relief will be from freight agents acting as a principal for an EC consignee. In these circumstances the freight agent must enter both the import and onward supply through his records. This is essentially a paper transaction since the EC consignee will not be paying the agent for the goods. However, evidence of onward consignment held by an agent may be expected to include:

• correspondence/instructions from the EC consignee (showing their name, address and VAT registration number)
• payment from the EC consignee for the agent’s services
• arrangement of payment for transport to the member State of destination
• entry on the EC Sales list
• airway bills/shipping bills proving transport to the next Member State.