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HMRC internal manual

Imports

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

You should advise NIRU, which is responsible for monitoring the relief, of the result of the verification. NIRU maintain a full database of all audited/verified importers and your report will enhance the risk profile and help avoid duplication of control.

Unsatisfactory verification

Having determined that the conditions of the relief have not been complied with, you should not issue an assessment for the import VAT. Assessment action should be confined to any consequential supply VAT (where for example the goods have been supplied on the domestic market). NIRU, upon receipt of the verification result, will call for payment of the import VAT by issue of a C18 to the importer or agent.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)