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HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
, see all updates

Goods and services for the use of entitled individuals: personal disposals

Individuals making a disposal of relieved goods must obtain prior authority from HM Revenue and Customs as a VAT and/or duty charge on the value of the goods at the time of disposal may be due.

Where disposal of relieved goods is made without payment of VAT and/or duty charges or prior authority of 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.

For procedures regarding the disposal of motor vehicles see DIPPRIV6900.