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.