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Call off stocks for European Union export to the UK
Call off stock for existing customers in the UK can leave one member
state for storage in another member state prior to resale without the
need for the exporter to form a UK company or apply for a VAT registered
entity.
Call-off stock is the term that is used to describe stock removed
from another member state to the UK by the supplier, where it is
held under the control of a single user who may "call-off" stock,
make payment and take title as required.
Big Web Warehouse holds stock on a call-off basis for EU
businesses. We act as your UK buffer to ensure you can supply
demanding UK customers quickly.
Get a quote now.
Unlike consignment stock and stock on sale or return (where the
normal deemed supply provisions apply) the movement of "call-off"
stock may be treated in the UK as an acquisition by the customer in
the UK, even though he may not have taken title at that time. This
arrangement enables the supplier to avoid a liability to register in
the UK in respect of what would otherwise be an acquisition by him
of his own goods in the UK
-see the HMRC ruling given below:
"I am of the opinion that the abcd
company is making intra EU supplies which are designated as call off
stock. As long as the goods in their warehouse are readily
identifiable for different customers, then they can still use the
call off concession. Therefore they are not required to be VAT
registered as they are not making taxable supplies in the UK. They
would issue an invoice to their customers without any VAT. If they
wish to recover input tax on any services they can apply for an 8th
directive claim through our Londonderry office;
see form attached."
Download
Notice 725 Customs: The Single market
Section from the Notice:
15.2
Call-off Stocks
If you are an EU based business selling into the UK and would like
to improve your customer service by holding buffer stocks ready to ship
to your customers, Big Web Warehouse is here to help.
We are currently offering a new service where we will hold the stock,
deliver it and invoice UK customers on your behalf. The goods remain in
your legal ownership until paid by the customer.
GET YOUR QUICK QUOTE
HERE

We devan containers, update online stock control, store
securely and prepare for onward shipment all consumer goods, industrial
goods and commercial materials including printed matter, literature and
books.
Short term, long term, RH&D and full service, dedicated staffing,
deep storage - our flexible 'never say no' attitude gets the job done
and out on time.
Big Web Warehouse UK warehousing, offers
pick
and pack,
warehousing,
fulfilment,
long term and short term warehousing facilities for companies in
,Peterborough, Northampton, North London and all points on the A1, M1,
A14 network. .
Contact us today on 0800 0747234 (or international +44 1733 405100), or by email (sales@bigww.co.uk), for an
instant quote.
Or click on the menu bar to read more about us and the services we provide.
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