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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: diplomatic privilege

Under international agreements, subject to various conditions, Diplomatic missions, consulates and their senior staff may remove goods from a customs warehouse, duty and VAT free under the Diplomatic Privilege arrangements on condition that the goods are for the official use of the mission or for the personal use of those senior staff or dependants. The removal entry should be made on a SAD (C88) supported with Form C426. Additional information on Diplomatic and consular privilege can be found in Diplomatic Privileges (DIPPRIV).