The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - End-Use Relief and other guidance notes in the Union Customs Code subtopic for more information on the current rules.
This guidance note details the procedure that needs to be followed when disposing of or transferring end-use goods. This note should be read in conjunction with the following guidance notes:
End-use goods can be transferred to another trader who holds a valid end-use authorisation and the transferor must ensure that they confirm that the transferee has a valid authorisation in place before the goods are transferred.
Businesses do not need to obtain prior approval and no official documentation is required.
The transferee or recipient must ensure that they state the following on each order:
“I request delivery under the terms of my end-use authorisation number (insert)”
When the transferor receives the order then it needs to retain either the original or a photocopy as part of its end-use records. It must put the following statement on the invoice and delivery notes issued:
“Supplied under the terms of your end-use authorisation”
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