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HMRC internal manual

Diplomatic Privileges Manual

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 free of VAT a vehicle assembled outside the EEA only if the vehicle has been imported for them or supplied to them directly from a customs warehouse. Where an entitled mission or individual purchases a vehicle assembled outside the EEA directly from a dealer in the UK there is NO entitlement to relief from VAT or duty, nor is a VAT refund due to the supplier.

For withdrawing a vehicle from a customs warehouse:

  • For the official use of an entitled mission, the procedures at DIPPRIV8100 should be followed, using CPC 40 71 008
  • For personal use, the procedures at DIPPRIV8200 should be followed, using CPC 40 71 009