VAT on call-off stocks received from France

Call-off stocks are goods that are sent to a location to be held awaiting use by an individual, specific customer when they need them, but until that happens the goods still belong to the supplier. On calling-off the stock, the customer may use the goods within their own business, or merely sell them on to their own customers.

Where a UK business receives such goods from France, and stores them at its premises, they are treated as standard imports for VAT purposes.

Where goods are sent from France for the agreed, exclusive use of a UK business, and are kept in the UK at premises belonging to the French supplier, if the UK business is made aware of deliveries to that location then it is similarly obliged to account for UK VAT on the imports as standard imports.