Imports

IMPS07500 - Onward supply relief (OSR): verification of goods imported for onward supply to another member state: contents

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

1. IMPS07510

   Procedure
2. IMPS07520

   Control
3. IMPS07530

   Assurance action by verifying officer
4. IMPS07540

   What if there is no evidence of onward supply
5. IMPS07550

   What if goods are sent to an EC consignee other than that on the SAD
6. IMPS07560

   What if the time limit has been exceeded
7. IMPS07570

   Risks
8. IMPS07580

   Result of verification
9. IMPS07590

   Further advice
10. IMPS07600

    NIRU contact details