Goods and services for the official use of entitled missions: Temporary Admission for exhibitions
Goods imported for an exhibition may be eligible for relief from import VAT and duty under diplomatic privilege using Form C426, providing that:
- the goods are for the official use of the mission
- the exhibition takes place on the premises of the mission
- the goods are not sold for a consideration
All other imports for exhibition must be dealt with in the normal manner.
In addition to the procedures shown in DIPPRIV8100, a packing list must be provided giving a full description and value of the goods and showing the use of the goods.
In cases where relief under diplomatic privilege is not available, relief may be available under the Temporary Admissions procedure or Community System of Duty Reliefs (CSDR). For further information and conditions see Public Notice 200 (Temporary Admissions).