HM Revenue & Customs have recently updated their VAT Notice on Import VAT relief for goods supplied onward to another EC county, VAT Notice 702/7.
This notice is relevant to anyone who is, or will be, importing from outside the European Union (EU) in the course of a supply to a person in another EU country. This includes goods imported on their own behalf or on behalf of another person.
The changes are to make it clearer that a VAT registered importer acting as agent in an onward supply must be ‘acting in his own name’ in relation to that supply. It has also been updated to address changes to the way VAT identification numbers are entered in box 44 of the import declaration.