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HMRC internal manual

Diplomatic Privileges Manual

Goods and services for the official use of entitled missions: withdrawal of goods from a customs warehouse

Entitled missions may make withdrawals from a customs warehouse using Form C426 (which consists of three copies and is available from the General Enquiries Helpline - 0300 200 3700) along with the normal warehouse documentary requirements.

The withdrawal of goods from a customs warehouse by diplomatic missions is subject to the following conditions:

  • normal customs warehouse removal documentation must be presented
  • copies 1 and 2 of a completed Form C426 must be presented to HMRC
  • for goods subject to FCO authorisation (such as motor vehicles, alcohol and tobacco products) only copy 1 of the Form C426 needs to be presented to remove the goods. The C426 must be authorised on the reverse by the FCO and have a release number in the bottom right hand corner. The FCO will retain one copy of C426. The goods should be entered to the customs regime using CPC 40 71 008
  • the goods must be consigned to an entitled mission and must not be for the personal use of a member of staff of the mission
  • any prohibitions or restrictions have been complied with
  • the goods must not be for commercial use
  • the goods must be delivered to the official mission premises
  • after clearance, the C426 Form(s) must be retained with the customs entry