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If you want to claim Onward Supply Relief, you should:

1. Check if you can claim the relief.

2. Find out what you鈥檒l need.

3. Make your claim.

4. Find out what happens after you鈥檝e claimed.

What you鈥檒l need

In your import declaration you must include:

• your VAT identification number 鈥� you should use your VAT identification number starting with XI (for example XI123456789) and declare this against FR1 if you鈥檙e importing the goods yourself or FR3 if you鈥檙e an agent importing them for someone else
• the expected place and date of onward consignment
• the particulars of onward transport
• the name, address and VAT identification number of the purchaser in the EU country of destination 鈥� you should declare the VAT identification number against FR2
• your procedure code
• your commodity code

You鈥檒l also need:

• to get an XI EORI
• access to the Customs Declaration Service
• a Government Gateway user ID and password 鈥� if you do not have a user ID, you can create one when you sign in
• software that can submit declarations

How to claim

You can claim the relief when making your import declaration.

After you鈥檝e claimed

You must:

• include the goods on your EC Sales Lists
• record the EU trade figures on your VAT Return

If you do not comply

If you do not meet the conditions for the relief, HMRC will issue a C18 demand for the import VAT. Find out more about customs debt liability.