VATSM4810 - Transfers of own goods: movements of trading stocks: background
鈥楥onsignment鈥� and 鈥榗all-off鈥� are terms often applied to movements of trading stocks between Member States. Broadly speaking 鈥榗onsignment鈥� is used to describe remote stocks maintained to meet orders as and when they are received. 鈥楥all-off鈥� describes goods delivered to maintain a buffer stock at an individual customer鈥檚 premises - for example to feed a production line. This ensures that the customer鈥檚 continuing needs are met. The customer pays and title passes as the goods are used or 鈥榗alled-off鈥�.