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.