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HMRC internal manual

Diplomatic Privileges Manual

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 Form C88 as follows:

  • 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
  • to claim VAT and duty relief, the supporting Form C426, signed by the Head of the Mission, must be presented at the same time (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.