Motor vehicles: purchasing vehicles manufactured within the EEA
Entitled missions and entitled individuals may purchase vehicles assembled within the EEA, but not in the UK, directly from a dealer in the UK free of VAT using Form C428 (available from National Advice Centre - 0845 010 9000).
The procedures are:
- Applicant should complete three copies of C428 and have them authorised by the Head of the Mission.
- After authorisation all three copies of the C428 should be forwarded to the DMIOU Protocol Directorate at the FCO for certification.
- After certification, the FCO will retain one copy and forward a photocopy to the DVLA. The remaining two copies will be returned to the applicant.
- The applicant should retain one copy and forward/hand the other to the dealer.
- The dealer should check for authorisation from the Head of the Mission and the FCO and then supply the vehicle to the applicant free of VAT and retain the Form C428 as evidence of a VAT free supply.
- Second hand vehicles may be supplied by a dealer on presentation of a completed C428, but the vehicle must be sold outside the Second Hand Margin scheme. See DIPPRIV6600 for further details.