SPE15635 - Discharge of the customs warehousing procedure: visiting/NATO forces

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Goods may be removed from a customs warehouse, customs duty and import VAT free if it is a supply for the official use of a visiting force or to individual visiting forces personnel. The removal entry should be made on a SAD (C88) using a CPC in the 40 71 series (which should be detailed in the customs warehouse authorisation letter) see the Tariff for further information. Additional guidance regarding Visiting Forces can be found in X-44.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.