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

Motor vehicles: purchasing vehicles manufactured outside the European Economic Area (EEA)

The EEA consists of the European Union plus the European Free Trade Area (EFTA)

Entitled missions or entitled individuals may purchase a vehicle assembled outside the EEA free of VAT where the vehicle has been imported for them or supplied to them directly from a customs warehouse. Where an entitled mission or person purchases a vehicle not assembled in the EEA directly from a dealer in the UK there is NO entitlement to relief from VAT and/or duty or VAT refund due to the supplier.

For withdrawing a vehicle from a customs warehouse:

  • Where for the official use of an entitled mission, the procedures at DIPPRIV8100 should be followed and CPC 40 71 008 used.
  • Where for personal use, the procedures at DIPPRIV8200 should be followed and CPC 40 71 009 used.