Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Diplomatic Privileges Manual

HM Revenue & Customs
, see all updates

Goods and services for the official use of entitled missions: official disposals

Missions disposing of relieved goods must have the prior authority of HM Revenue and Customs as a VAT and/or duty charge on the value of goods at time of disposal may be due.

Where disposal of relieved goods is made without payment of VAT and/or duty charges or prior authority from HM Revenue and Customs, all facts should be reported to the VAT International Team and any action should be restricted to the detention or seizure of the goods.