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HMRC internal manual

Diplomatic Privileges Manual

Goods and services for the official use of entitled missions: refund of duty and VAT on hydrocarbon oil

Entitled missions are eligible to claim a refund of the import VAT, customs and excise duty paid on petrol, diesel and heating oil purchased in the UK, which is used for official purposes of the mission. The claims are processed by Mineral Oils Relief Centre, Chillingham House, Benton Park View, Newcastle upon Tyne, NE98 1ZZ. The mission should enter details of each individual purchase on the TX10 (available from the FCO) and add up the amount of duty and VAT for each type of fuel (leaded, unleaded, diesel and heating oil). The form:

  • must be signed by the Head of the mission and forwarded to the FCO for eligibility  
  • must be authorised by the Head of mission and FCO prior to repayment and will be returned to the Mission for correction if the correct authority is not provided
  • may be adjusted or corrected for minor arithmetical errors with repayment being adjusted as appropriate