We are looking to import some small items from outside the EU (china), and re-export them through online sales. Our customers are worldwide, including US, China. We don't yet have an EORI, but we plan to get one. We are below the VAT registration threshold, and plan to use cash accounting. I understand that you can apply for VAT relief for up to 6 months (maybe one year) using inward processing, and claim the VAT back, e.g using an SP3 form. However, our parcels we plan to import are small, and we are hoping to import them by post infrequently (a few times a year). We can estimate our yield, to work out how much gets split between the EU (VAT required) and ex-EU (no VAT). Its not clear to me how we can actually claim the relief back once we do the above (assuming thats all right), and how we match our shipment against the SP3 claim. How does this work?