VFR03300 - Purchases in the UK by visiting NATO forces and their personnel: CAP goods

CAP controls

CAP goods delivered to US forces bases in the UK, are treated as being exported to a third country.

Deliveries from an EU Member State

When the goods originate from an EU Member State, to enable the payment of any refund when available, a T5 or a form NATO 302 must accompany the goods to their final destination here in the UK.

The T5 or NATO 302, together with proof of delivery, are to be sent directly to:

NATO Team, HMRC NATO, 5th Floor, Three New Bailey, New Bailey Street, Salford, M3 5FS

for countersigning and clearing. (For more details instructions on the clearance procedures contact cctonato@hmrc.gov.uk)

As long as the system for ordering, receipt and disposal of the goods have been recorded and tested under system based control procedures and the base control office is able to confirm receipt of the goods, T5s can be discharged on receipt of the goods at the local base control office, if the trader has been authorised by the CCTO to self-discharge T5s. A locally agreed target for actual verification through records at the base will be set, taking into account risks connected with the amount of refund and local knowledge.

If a trader has been authorised to self-discharge T5’s, declaration does not have to be made to the NCH.

Deliveries from within the UK

UK traders delivering CAP goods to US bases in the UK will either be authorised as Simplified Victuallers or will be making a CHIEF declaration for export.

Simplified Victualling

If the trader is approved under Simplified Victualling a CHIEF declaration is not required as all the movements will be recorded in their Export Register and the claims will be made using a monthly schedule (C1226A) as well as their formal declaration (C1227A).

Furthermore, unless the trader receives more than £15,000 per year in refund, a notification of the movement (Notice to Pack) is also not required.

Traders must send their monthly schedules (and any Notices to Pack) in accordance with their approval to:

Authorisations and Returns Team,Peter Bennett House,Lawnswood Business Park,Redvers Close,Leeds,LS16 6RQ

The Authorisations and Returns team will verify the C1226A and the C1227A and then record the details within the trader’s folder before forwarding the checked schedule directly to the Rural Payments Agency (RPA) at:  RPA Central Document Control,Lancaster House,Hampshire Court,Newcastle-Upon-Tyne,NE4 7YH

CHIEF declarations

HMRC National Clearance Hub (NCH) will need a CHIEF entry C88 using the correct CPC.

Procedural Guidance

Electronic and C88 (CAP) CIE Procedures for movement of CAP goods and a single CAP refund claim per movement.

HMRC NCH will need the following:

  • An electronically submitted C88 for goods exported direct using the correct CPC and a T5 or NATO 302 for goods exported via another EU Member State, or
  • An electronically submitted C88 with the correct CPC and transport documents for goods transhipped before export from the EU and submit this to Customs, or
  • A paper based C88 (CAP) CIE using the correct CPC and a T5 or NATO 302 plus all of the above supporting documents if you are exporting supplies to armed forces based in another Member State or US forces based here in the UK. (These manual declarations will need to be input to CHIEF by Customs staff to achieve clearance. Charter standards are that Customs will input the data onto the CHIEF system within 12 working hours of receipt of all of the information. The trader should be aware that this may mean that declarations received late on Friday may not be entered until the following Tuesday)

If no refund claim is being submitted, all the NCH require is a CHIEF C88 export entry using the correct CPC.

Schedulers and Authorised Simplifications

Where previous difficulties have arisen in providing the C88 (CAP) CIE before delivery, it has been agreed that faxes can be sent by the trader, with the original being presented as soon as possible. This fax of the C88 (CAP) CIE can also be used as the notice of intention to deliver.  This should avoid late lodgement and the possibility of non-payment of export refund. The information regarding the minimum 24 hours notice of intention to deliver, is for guidance only and such time limits should be negotiated according to local needs and recorded in the traders Customs Authorisation. If a delivery is made to a base and the trader has not lodged a notice of delivery or form C88 (CAP) CIE prior to such delivery, regard the form C88 (CAP) CIE as late lodged. (Please see RPA leaflet 1 for the full consequences to the trader for late lodgement).

Procedure for paper C88 (CAP) for deliveries to bases by Schedulers and Authorised Traders

  1. The fax copy C88 (CAP) CIE which acts as the notice of intention to deliver is to be photocopied on receipt and both copies stamped in Box A with the date of receipt. This should be received within locally agreed time limits detailed in the traders Authorisation.
  2. On receipt of the original C88 (CAP) CIE the details should be checked with the fax and stapled together with the photocopy receipt.
  3. The reverse of the original C88 (CAP) CIE should be completed as the certificate of disposal, having confirmed details with the proof of delivery.
  4. If the trader has a full Simplified Victualling Authorisation, the C88 will not need to be submitted to CHIEF as all claims will be made using a C1226A once a month. The fax and all of the other documents provided are then to be sent to:

CAP Warehousing/Victualling,CITEX Authorisations and Returns Team,Peter Bennett House,Lawnswood Business Park,Redvers Close,Leeds,LS16 6RQ

  1. The Authorisations team will verify the monthly schedule C1226A when it arrives with copies of all signed and stamped T5s and/or NATO 302s, against the Pre-notifications of intent to deliver and then record the details within the trader’s folder, forwarding the checked Scheduled Claim C1226A and completed C1227A directly to the RPA at the address shown in the section