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HMRC internal manual

Diplomatic Privileges Manual

Goods and services for the use of entitled individuals: personal importations as freight or unaccompanied baggage

The customs entry must be made on Form C88 (available from the National Advice Service - 0845 010 9000) and should be completed as follows:

  • the goods must be entered to CPC 40 00 009, 43 00 009 or 49 00 009
  • box 8 of the entry should show PR (personal relief), the EORI number of the mission should not be used
  • To claim VAT and duty relief, the supporting Form C426 (available from the National Advice Service - 0845 010 9000), duly authorised by the Head of the Mission and where necessary approved by the FCO (see DIPPRIV8200), must be presented at the same time