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 procedure is as follows:
- Applicant should complete three copies of Form 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
- The FCO will retain one copy and forward a photocopy to the DVLA, returning the remaining two copies to the applicant
- The applicant should retain one copy and forward 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, retaining the Form C428 as evidence of a VAT free supply
Second hand vehicles may be supplied as described above, but the vehicle must be sold outside the Second Hand Margin scheme. See DIPPRIV6600 for further details.