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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: visiting/NATO forces

Goods may be removed from a customs warehouse, customs duty and import VAT free if it is a supply for the official use of a visiting force or to individual visiting forces personnel. The removal entry should be made on a SAD (C88) using a CPC in the 40 71 series (which should be detailed in the customs warehouse authorisation letter) see the Tariff for further information. Additional guidance regarding Visiting Forces can be found in X-44.