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HMRC internal manual

Imports

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

The National Import Reliefs Unit
H M Revenue & Customs
Killyhevlin Industrial Estate
Enniskillen
N Ireland
BT74 4EJ

Tel: 03000 572100
Fax: 03000 518701

e-mail: niru@hmrc.gsi.gov.uk