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HMRC internal manual

Diplomatic Privileges Manual

Goods and services for the official use of entitled missions: refund of customs charges paid on imported goods

Goods imported by or on behalf of an entitled mission are eligible for relief and should be cleared on presentation of the appropriate customs documentation without any import VAT or duty charge.

In cases where the agent is unaware of the importer’s status then payment of import VAT and duty may be made to facilitate the quick clearance of the goods.

These charges may be refunded to the mission upon presentation of a customs receipt and subject to the conditions in DIPPRIV8100 or DIPPRIV8200. Any repayment is subject to normal delegated monetary limits. Where the conditions of DIPPRIV8100 and DIPPRIV8200 have not been met, the claim should be refused and the reasons provided to the claimant.