Introduction: laws and agreements
The principal laws and international agreements covering these reliefs and immunities are listed below and include EU and UK primary and secondary legislation and Headquarter agreements (the following list is not exhaustive):
European Council Directive EC/2006/112 (replaces 77/388/EEC)
provides the basis for relief from VAT on importations, acquisitions and supplies under diplomatic and consular arrangements or under arrangements laid down for International Organisations.
European Council Directive EC/2008/118 (replaces 92/12/EEC)
provides the basis for relief from excise duty on supplies of excise goods under diplomatic and consular arrangements or under arrangements laid down for International Organisations.
European Council Regulation EC/1186/2009 (replaces 918/83)
provides relief from import duties pursuant to the Vienna Convention on diplomatic and consular relations and in accordance with international or headquarters agreements.
Diplomatic Privileges Act 1964
enacts the Vienna Convention on Diplomatic Relations 1961 which describes the entitled bodies and personnel and the privileges and immunities available.
Consular Relations Act 1968
enacts the Vienna Convention on Consular Relations 1961 which describes the entitled bodies and personnel and the privileges and immunities available
Commonwealth Secretariat Act 1966
describes the entitled body and personnel and the privilege and immunities available
International Organisations Act 1968 and 2005
describes the entitled bodies/personnel and the privileges and immunities available
Customs & Excise (Personal Reliefs For Special Visitors) Order 1992
describes the entitled personnel and the conditions attached to the following:
- relief for personnel from any duty or tax on the removal from a customs warehouse of any alcoholic or tobacco goods
- relief for personnel from any tax chargeable on the purchase of motor vehicles manufactured in another member state or a member of EEA/EFTA