From 1 January 2021

Onward supply relief allows UK VAT registered importers to claim relief from import VAT on imports into Northern Ireland which will be used to make a zero-rated supply to a VAT registered person in another EU country.

Notice 702/7 has been updated to take account of the UK leaving the EU and explains the conditions for the relief and how it operates. Sections of this notice have the force of law. Guidance is also available here:

https://www.gov.uk/guidance/check-if-you-can-claim-vat-relief-on-goods-imported-into-northern-ireland-for-onward-supply-to-the-eu

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