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HMRC internal manual


HM Revenue & Customs
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Onward supply relief (OSR): verification of goods imported for onward supply to another member state: what if goods are sent to an EC consignee other than that on the SAD

If the goods are supplied onward to an EC consignee other than the one shown in Box 44 of the SAD it is probable that the conditions of the relief have been broken - since the goods were not imported in the UK in the course of a previously arranged supply of those goods to that consignee.

Import VAT is due, unless the trader can demonstrate that the original details in box 44 had been entered in error.

This would require evidence that the goods had been intended for supply to the actual consignee at the time of importation.