VAT Notice 702/7: import VAT relief for goods supplied onward to another country in the EC

This notice explains the conditions to allow import VAT relief on goods imported for onward supply.



This notice cancels and replaces Notice 702/7 (December 2013). Details of any changes to the previous version can be found in paragraph 1.2 this notice.

Published 5 December 2013
Last updated 14 July 2017 + show all updates
  1. Contact address and telephone number for the National Import Reliefs Unit (NIRU) has been updated.
  2. First published.