VFR02400 - Importations and withdrawals from warehouse: Union transit

Status of goods
Community transit requirements
Authentication of NATO 302

{#Statusofgoods}Status of goods

All goods admitted to visiting forces relief that are for the official use of the visiting NATO force are not considered to be in free circulation. This includes goods belonging to the forces of EU member states that have been admitted into the EU under relief.

{#Communitytransitrequirements}Union transit requirements

All visiting NATO forces movements of goods from one member state to another, must travel under the Community Transit procedures. NATO forces can use the NATO 302 form or they may instruct an agent to move the goods under the New Community Transit System (NCTS).

{#AuthenticationofNATO302}Authentication of NATO 302

NATO 302 forms are in six parts. For movements originating in the UK the form must be pre-authenticated by the HMRC Central Community Transit Office (CCTO) at Salford before it is completed. HMRC will verify the proper use of pre-authenticated forms by means of the unique reference number which the form will bear.

After completion by the force authority, copy 5 of the NATO 302 will be forwarded to the CCTO by the base from which the goods are despatched, to confirm the start of the movement. The base will retain copy 4 of the NATO 302 for their records.

On arrival at the NATO base in the member state of destination, copies 1, 2, 3 and 6 of the NATO 302 must be endorsed by the competent force authority to evidence receipt of the goods. The force authority retain copy 2 of the NATO 302 for their records and send copies 1 and 3 (and also copy 6 if it is not required for any other purpose) to the Customs office in the member state of destination.

On arrival at the Customs office, the NATO 302 must be discharged. This is done by lodgement of the required entry on C88/C21 by the force, together with copies 1, 3 and 6 of the NATO 302. The officer must discharge the NATO 302 using the metal CT stamp and return copy 3 to the CCTO at Harwich. Copy 1 is retained by the Customs office of destination and lodged with the C88/C21. Copy 6 may also be lodged with the C88/C21 if it is not required for any other purpose.