VFR10200 - NATO: goods imported for NATO communication systems

Eligible projects
Entry procedures
Examination and clearance
Exports
Postal importations

{#Eligible}Eligible projects

Relief from duty and/or VAT is allowed on the importation of equipment for the projects consigned to the UK by the NATO Communications and Information Agency (NCIA) or the NATO Shape Host Nation Management Office (SHNMO). From time to time new projects occur. Applications for consideration of relief should be sent to VAT International.

{#Entry}Entry procedures

Entry must be made on Form C88, Box 44 being endorsed either ‘NCIA goods. Delivery free of duty and VAT claimed under Customs reference PRIV 59/1’, or ‘SHNMO goods. Delivery free of duty and VAT claimed under Customs reference PRIV 59/31’, as appropriate. CPC 40 00 050, CPC 43 00 050 or 49 00 050 must be used.

The goods must be fully described and the entry supported by the commercial documents. If a NATO Customs Import/Export Declaration Form 302 signed by a NCIA or a SHNMO official accompanies the entry, it should be accepted as a substitute for the Community Transit Form T1.

Security for the duty and VAT which would normally be payable must be given by undertaking, bond or cash deposit except where goods are:

  • owned by NCIA or SHNMO;
  • imported for delivery to a NATO site; and
  • accompanied by a NATO Customs Import / Export Declaration Form 302 signed by a NCIA or SHNMO official.

{#Examination}Examination and clearance

You should follow the general guidelines contained in INCHP09000 but charges for attendance should not be raised in cases of removal for examination.

{#Exports}Exports

Goods imported under this concession must be entered on Form C88 for export. In all cases the export entry must be headed prominently with the name of the relevant NATO project.

{#Postal}Postal importations

Postal packages marked ‘Imported under reference PRIV 59/1’ (or PRIV 59/31), containing equipment for NATO contracts and projects may be released free of duty and VAT without entry if the contents are properly declared and in the absence of suspicion.