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HMRC internal manual

VAT Single Market

Transfers of own goods: sales after a trial run

An importation of goods from a third country in connection with a contract of sale which requires their passing acceptance tests or a trial run, are eligible for a temporary import relief. An intra-EC movement of goods in the same circumstances is therefore disregarded as a movement of own goods under article 4(g) of the VAT (Removal of Goods) Order 1992 (see VATSM4680). However, once the goods have been accepted and retained by the customer there is belatedly a supply and acquisition. The time of acquisition is the date the goods are accepted.