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HMRC internal manual


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

  • NIRU assure the conditions of the relief by setting risk parameters and analysing entry data to those parameters to identify potential non-compliance.
  • Selected traders become the subject of desk audits at NIRU and relieved charges are called for by NIRU in the event of non-compliance. Civil Penalty action may also be taken.
  • NIRU may occasionally request Regional Sift/Risk teams to verify targeted transactions.
  • NIRU provide information and advice regional Sift teams targeting usage of OSR. Assistance is also provided to visiting officers.
  • Verifications to other Member States are sent via Mutual Assistance.