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HMRC internal manual

Diplomatic Privileges Manual

Procedure tables: table 2 - importations of goods for the personal use of entitled persons

referred to in DIPPRIV5200

Action by import officers when clearing goods imported by persons with diplomatic status:

  • Check that the normal customs clearance documentation is presented. Goods should be entered to CPC 40 00 009, 43 00 009 or 49 00 009
  • Check that correctly completed Form C426 copies 1 and 2 are presented
  • For goods subject to FCO authorisation (eg wines, beers, spirits, hand rolling tobacco, cigarettes, cigars, perfumes and motor vehicles) only copy 1 will be presented. Check that it has been authorised on the reverse by the FCO and has a release number in the bottom right hand corner
  • Check the status of the person claiming relief using the London Diplomatic List. If the person is not listed you should check their status with the DMIOU Protocol Directorate at the FCO. If you are unsure of a person’s status and cannot obtain confirmation you should either release the goods on deposit or detain them if that is not possible. When the person’s status is confirmed you should refund the charges (See DIPPRIV3500)
  • Check that any prohibitions, restrictions and import licensing requirements have been complied with
  • Check that the goods are not for commercial use
  • If no Form C426 is available at the time of importation duty and VAT should be collected on deposit pending the presentation of a correctly completed C426. On receipt of a C426 refer to DIPPRIV3500 for refund procedures
  • Where strong suspicions of abuse exist the DMIOU Protocol Directorate at the FCO should be contacted immediately on 0207 008 1011, or if unavailable the VAT International Team
  • After clearance the C426 form(s) should be retained with the customs entry