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 DE 3/40 of the declaration 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.