VFR02300 - Importations and withdrawals from warehouse: goods for the personal use of visiting NATO forces entitled personnel (excluding motor vehicles)

Personal imports
Unaccompanied effects imported as freight
Withdrawals from warehouse
Postal packages
Gifts
Firearms
Examination of personal effects
Undeclared goods
Post clearance action

{#PersonalImports}Personal imports

Members of the visiting NATO forces and civilian components and their dependants stationed in the UK, may import goods free of duty and VAT provided that the goods are for the personal use of an entitled person or member of their family. The goods may be new or used and of any value, but must not include prohibited or restricted goods, unless the required licence/certificates are held.

Members of the USVF are allowed to import a reasonable quantity of alcohol, (e.g. a wine collection) in their first personal effects shipment only. Declaration must be made on form DD1434.

Importations can be made at any time during an entitled person’s tour of duty in the UK.

{#Unaccompaniedeffectsimportedasfreight}Unaccompanied effects imported as freight

Entry should be made on C88/C21 forms using CPC 40 00 010, 43 00 010 or 49 00 010 accompanied by either a C3/C&E 941 declaration, for US forces a DD1434 declaration, or for Canadian forces a C2 declaration. For motor vehicles imported by a member of the USVF, a 3AF Form 156 must accompany the C88/C21 (see VFR06300).

A declaration must be presented for each individual.

{#Withdrawalsfromwarehouse}Withdrawals from warehouse

C88 declarations should be made using CPC 40 71 010. If personal effects are involved the declaration must be supported by either a C3/C&E 941 or a DD1434 for US forces or a C2 for Canadian forces. For motor vehicles supplied from a warehouse to a member of the USVF, a 3AF Form 156 must accompany the C88 declaration (see VFR06300)

{#Postalpackages}Postal packages

Postal packages accompanied by form C2/C3 or DD 1434, for the US visiting forces, may be released free of duty and VAT provided the packages do not contain alcoholic beverages or tobacco goods. Licence requirements for prohibited or restricted goods must be met.

{#Gifts}Gifts

Gifts to visiting NATO forces personnel, other than those of alcoholic beverages and tobacco products, may be imported without payment of duty and VAT provided that they are for the personal use of the addressee. Entry should be made on C88/C21 using CPC 4000010, 43 00 0010 or 49 00 0010. One entry may be accepted for a number of parcels provided they all qualify for relief. The entry should be accompanied by a list of the individual parcels giving the name and the address of each recipient and the declared contents of each parcel.

{#Firearms}Firearms

Members of visiting NATO forces may carry arms and ammunition when authorised to do so by their orders. No certificates or permits are required under these circumstances.

In all other cases there is no dispensation for members of visiting NATO forces importing personally owned firearms or ammunition. Importers of shotguns and rifles (including some air rifles) must present an appropriate import licence, valid UK Shotgun Certificate or Firearms Certificate at the time of importation. Failure to comply renders such firearms and ammunition subject to seizure and forfeiture. The personal importation of handguns and most automatic or semi-automatic firearms is prohibited and such weapons are subject to seizure. Note that in line with departmental policy, only Firearms Make Safe Officers are permitted to handle firearms.

{#Examinationofpersonaleffects}Examination of personal effects

The examination of personal effects including motor vehicles is not restricted but selections for examination should be on the basis of risk.

{#Undeclaredgoods}Undeclared goods

If you receive satisfactory explanations for any undeclared goods they may be released on payment of duty and VAT, or released free of such charge whichever is appropriate. If there is evidence of a deliberate attempt to evade payment of revenue or avoid compliance with prohibitions or restrictions, the goods should be seized and the importer dealt with in line with the HMRC Criminal Justice Procedure.

{#Postclearanceaction}Post clearance action

Form C2/C3 or DD1434 should remain attached to the entry documents or filed locally if no entry is required.