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HMRC internal manual

Imports

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

Normally the importer (or agent) must complete a C88 import or warehouse removal entry (SAD) using a declaration in the Customs Procedure Code (CPC) series beginning with 42.

The National Clearance Hub (NCH) will vet the entry, calling for payment of the import VAT where the criteria for the relief are not met.

Once the entry has been cleared, it is input onto CHIEF and all data is downloaded by the National Import Reliefs Unit (NIRU) which is based in Enniskillen, Northern Ireland for their risk analysis and control action.