VATSM4810 - Transfers of own goods: movements of trading stocks: background

‘Consignment� and ‘call-off� are terms often applied to movements of trading stocks between Member States. Broadly speaking ‘consignment� is used to describe remote stocks maintained to meet orders as and when they are received. ‘Call-off� describes goods delivered to maintain a buffer stock at an individual customer’s premises - for example to feed a production line. This ensures that the customer’s continuing needs are met. The customer pays and title passes as the goods are used or ‘called-off�.