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HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
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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 warehouse of any alcoholic or tobacco goods, and
  • relief for personnel from any tax chargeable on the purchase of motor vehicles manufactured in another member state or a member of EEA/EFTA.