VAT on call-off stocks sent to 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 sends such goods to France, they are treated as standard exports.

Where a customer has not been found for the goods before they are sent, or the goods are available to more than one customer, they are treated as transfers of own goods as consignment stocks.

Call-off stocks are normally stored at the customer’s premises, however they can be kept at storage facilities of the supplier and still qualify as standard exports if the customer is made aware of deliveries into storage. Otherwise, the goods would have to be treated as consignment stocks.