The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Under the normal import rules, VAT will be due when the goods are imported into an EU country. However, if the goods are imported from a non-EU country and they will be shipped to another EU country, the importer may be able to claim import VAT relief. This is known as Onward Supply Relief (OSR). Any VAT due on the goods will be paid in the EU country where the goods are transported.
Businesses can elect to use either OSR or External community transit procedure.
Only businesses that regularly import goods can use OSR.
Under OSR, the goods will be put into free circulation in the country where they are first imported and any customs duties due on the goods will need to be paid. The importer will need to apply for OSR in order to avoid the requirement to pay any import VAT due when the goods arrive. One of the following conditions must be satisfied:
Please see guidance note Supplies of goods within the EU for information on what conditions must
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