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HMRC internal manual

Diplomatic Privileges Manual

HM Revenue & Customs
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Goods and services for the official use of entitled missions: withdrawal of goods from an excise warehouse

The withdrawal of goods from an excise warehouse must be by a person with diplomatic status and is subject to the following conditions:

  • normal excise warehouse removal documentation must be presented
  • correctly completed copy of page 1 and 2 of Form C426 (available from the National Advice Service - 0845 010 9000) must be presented
  • for goods subject to FCO authorisation (eg alcohol and tobacco products ) only copy 1 needs to be presented. This must be authorised on the reverse by the FCO and have a release number in the bottom right hand corner. In such cases the FCO will retain one copy of the C426
  • 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
  • all prohibitions and restrictions have been complied with
  • the goods must not be for commercial use
  • the goods must be delivered to the official mission premises, and
  • after clearance the C426 form(s) must be retained with the warehouse removal documents.