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HMRC internal manual

Diplomatic Privileges Manual

HM Revenue & Customs
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Goods and services for the official use of entitled missions: importations as freight and unaccompanied baggage

Importations of goods for the official use of an entitled mission arriving as freight or unaccompanied baggage must be made on a C88:

  • Customs Procedure Code (CPC) 40 00 008 or 49 00 008 must be used
  • the Economic Operator Registration and Identification (EORI) number of the mission should be shown in box 8, and
  • the supporting document C426, to claim VAT and duty relief, signed by the Head of the mission must also be presented at the same time. Where the importation relates to goods that require FCO authorisation eg alcohol and tobacco products the C426 (available from the National Advice Service -0845 010 9000) must be approved by the FCO prior to the goods being released. (See DIPPRIV8100).

Consignments should not be examined internally but documents should be scrutinised and checks carried out according to any references requested. Where there are strong grounds to suspect abuse of procedure authority must be sought from the Protocol Directorate at the FCO or the VAT International Team prior to any examination.