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HMRC internal manual

Diplomatic Privileges Manual

Goods and services for the official use of entitled missions: supplies of goods from outside the EU

Goods imported from outside the EU for the official use of an entitled mission may be withdrawn from a customs warehouse free of VAT and duty, on presentation of a Form C426 (available from the General Enquiries Helpline - 0300 200 3700). The form should be completed and signed by the Head of Mission, and a release number obtained. Additionally, for goods subject to quotas set by the FCO (such as alcohol and tobacco), the form must be authorised on the reverse by the FCO. After clearance of the goods the form must be retained with the customs entry.

For export of goods by an entitled mission please refer to Public Notice 703 for further information.