NATO form 302 and customs procedures for military movements in and out of the UK

Information about NATO form 302

Introduction

This customs technical handbook provides information on the import, export, and transit of military freight using NATO form 302. It is intended for use by NATO forces, Partnership for Peace (PfP) members, UK Border Force officers, and customs officials. Each NATO 302 form issued covers a single movement of eligible military goods.

You can find a list of NATO member countries on the NATO website.

The information reflects the legal framework established under:

  • the agreement between the parties to the North Atlantic treaty regarding the Status of Forces Agreement (SOFA), signed in London on 19 June 1951

  • status of Forces of States participating in the Partnership for Peace (PfP SOFA), signed on 19 June 1995

  • UK Customs Regulations, including:
    • the Customs (Import Duty) (EU Exit) Regulations 2018
    • the Customs (Export) (EU Exit) Regulations 2019
    • the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
    • Customs Transit Procedures (EU Exit) Regulations 2018

Overview of NATO form 302

Definition and purpose

NATO form 302 is a paper based customs declaration form. It is used to regulate the movement of eligible military goods within NATO member states and Partnership for Peace (PfP) countries that have signed and ratified the relevant agreement.

Who can use NATO form 302

  • NATO and PfP military personnel transporting eligible military goods under their custodial control in their capacity as a visiting force, the goods must be for the NATO and PfP force’s own and exclusive use
  • in certain instances, NATO agencies and allied headquarters with a presence in the UK
  • commercial transporters moving military equipment on behalf of a military force
  • not applicable for commercial military equipment transactions including purchases, sales or transfers from one military authority to another

Where movements fall outside the scope of the NATO 302 process, requires a licence or involves a customs special procedure, a full customs declaration must be made using HMRC’s Customs Declaration System (CDS).

Licensing

  • it is expected that the MOD or visiting forces will comply with all licencing or certification requirements when importing to or exporting from the UK – while Crown Exemption may provide a waiver for these requirements, it is the responsibility of the MOD or visiting forces to ensure a licence or certificate is obtained where the waiver does not apply

  • Crown Exemption can be extended to third parties working on behalf of the MOD or visiting force however, this must be granted in writing by the Export Control Joint Unit

  • a full declaration on HMRC’s CDS is required for all goods subject to licencing or certification controls

Layout of the NATO form 302

The form differs depending on the nationality of the NATO forces:

  • United States (US) forces: a six-part document
  • British and European Union (EU) forces: a four-part document

Description of each copy

Copy 1:

  • US: white
  • UK and or EU: white
  • purpose: travels with the goods and is retained by the consignee (destination NATO base) for their records

Copy 2:

  • US: green
  • UK and or EU: white
  • purpose: also travels with the goods – it must be stamped by customs at the destination
  • for inbound movements, the Central Community Transit Office (CCTO) returns it to the NATO base, which then forwards it to the customs office of departure (address shown on NATO form 302)

Copy 3:

  • US: pink
  • UK and or EU: white
  • purpose: retained by the consignor (NATO base of departure) for their records

Copy 4:

  • US: blue
  • UK and or EU: white
  • purpose: must be sent to the CCTO at the start of any movement from the UK
  • should be returned to the CCTO upon departure from the UK

Copy 5:

  • US only: yellow
  • purpose: sent to the CCTO at the start of movement (UK-only requirement)

Copy 6:

  • US only: red (optional)
  • purpose: used for control purposes if required

Customs procedures for NATO form 302

The customs processes vary depending on whether the UK is the country of departure, country of transit or country of destination.

UK as the country of departure

  • pre-authentication of forms: NATO units must obtain pre-authenticated forms from the HMRC’s Central Community Transit Office (CCTO)
  • authentication process: forms are stamped, signed, and serial numbered by HMRC before use
  • batches requested should be no larger than is sufficient to cover the forthcoming 3 months

UK as the country of transit

If a NATO convoy is moving through UK territory without unloading, NATO form 302 is sufficient for clearance.

UK as the state of destination

Customs must authenticate copy 2 and return it to the NATO base of origin.

Operational procedures at UK ports and borders

Ferry ports and the Eurotunnel

Drivers carrying military freight must present NATO form 302 if requested by customs or Border Force officers.

Where carriers take military equipment through a roll on roll off (RoRo) port they must use the Goods Vehicle Movement Service (GVMS) procedure.

Whoever is responsible for raising the GMR will need GVMS registration. The carrier should:

  • select ‘declaration by conduct’ in the GVMS system to obtain a GMR
  • continue their onward journey unless the consignment is selected for inspection

Inventory linked ports

  • NATO forces may be required to complete a customs clearance request form (C21) by some locations using inventory systems due to the way goods are cleared through the inventory – some systems will not clear goods without a matching declaration into CDS, which the C21 facilitates
  • where the inventory can be cleared without a C21, the MOD or visiting Forces do not have to produce one when declaring goods using the NATO form 302

Non inventory linked ports

  • movements are processed as a declaration by conduct, meaning no electronic pre-lodgement is required unless requested by Border Force

Transit and arrival procedures

Action by NATO authority at destination in the UK

  • on arrival, NATO forces must stamp and sign copies 1, 2, and 3
  • copy 2 is sent back to the CCTO prior to sending back to the office of departure as proof of transit completion

Border Force checks

Military consignments are generally not subject to routine examination, if selected for inspection, customs will check:

  • the validity of the NATO form 302
  • that the goods match the declaration

Special cases

Temporary imports for air shows, military exercises, parades, commemorative events, memorials and royal occasions

  • eligible goods temporarily brought into the UK under Temporary Admission (TA) may use the NATO form 302
  • the NATO form 302 can be used in instances where a show is linked to the NATO and or PfP force or the ‘goods’ are under the custodial ownership of the relevant force

Re-export after temporary import

For eligible temporary imports and exports, NATO form 302 serves as a ‘declaration by conduct’ meaning a HMRC CDS export declaration is not required.

Accompanied and unaccompanied baggage and personal effects

  • the NATO form 302 can be used to facilitate the return of military issued goods and equipment such as body armour, helmets, uniforms and other such items – including when these are transported independently of the individual
  • the goods have to be officially documented military equipment, the movement has to be authorised, and the goods listed on a valid form 302.
  • the NATO form 302 is not intended for the return of personal effects such as civilian clothing or non-issued belongings – these remain the responsibility of the individual and must be cleared through the appropriate customs channels upon departure or return to the UK

Further Information and contact details

For enquiries relating to NATO form 302 procedures, contact cctonato@hmrc.gov.uk.