Imports of non-European Union (EU) goods for onward supply to another Member State

Goods from outside the European Union (EU) can be imported to Ireland by a Value-Added Tax (VAT) registered trader at the zero rate if they are to be supplied to a VAT registered customer in another Member State.

This scheme is known as ‘Onward Supply Relief’ or ‘Procedure 42’. Full details of the scheme and the conditions which apply are available in the Customs Manual on Import VAT.

Further information

If you need further information, contact Customs.