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

Value-Added Tax (VAT) registered traders can import goods to Ireland from outside the European Union (EU) at the zero rate. However, these goods must be for supply to a VAT registered customer in another Member State to avail of the relief.

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 require further information, please contact Customs.