VFR04000 - Exports and disposals in the UK

General
Licensing
Export of goods purchased in the UK
Procedures for exports by visiting NATO forces
Disposal of goods by the US forces
Gifts for charities by US forces
Disposal of goods by non-US forces

{#General}General

Goods imported free of duty and VAT or purchased in the UK free of VAT by the visiting NATO forces and their entitled personnel, may not be lent, hired out, given as security or transferred in the UK unless disposal is carried out under agreed procedures. Such goods may however be exported free of charge by visiting NATO forces and their entitled personnel.

{#Licensing}Licensing

Export licences are not required for official shipments by visiting NATO forces and their instrumentalities (see SGSELSPCS2050).

{#Exports}Export of goods purchased in the UK

For visiting NATO forces export procedures to apply, the goods must have been imported into or obtained in the UK under visiting forces relief.

Note: If the goods have not been accepted into visiting forces relief or the goods are not owned by the visiting NATO force, the following procedures do not apply. Nor do they apply to goods being re-exported after repair under inward processing, or return after import under the temporary admission regimes. In these cases, normal export procedures must be followed.

{#Procedures}Procedures for visiting forces exports

Official goods including stores, equipment, supplies, mail and personal effects may be exported to any destination. Form C88 showing CPC 10 00 013 in box 37, marked ‘Non Stat’ in box 44 should be completed. Use of this CPC constitutes a declaration that the goods are owned by the visiting NATO force and that they have been used exclusively by the force whilst in the UK.

{#USforces}US forces disposals

The US Force is allowed to sell surplus supplies or scrap equipment on the UK market. This is carried out through the US Defence Logistics Agency (DLA) at RAF Molesworth, however, disposal sales may take place away from RAF Molesworth. VAT and/or duty is due on the value of the goods at the time of sale.

{#Gifts}Gifts for charities by US forces

By agreement with the Commanders of USAF and US Naval Activities, units of the US forces may present to local charitable organisations articles which have been imported free of duty and VAT or have been bought VAT free from US Base or Navy Exchanges. Under the terms of agreement with the US Forces, all gifts must be made via the responsible US officer nominated by the force;

  • all gifts must be given only by a particular unit to a charitable organisation and gifts by individuals either to individuals or to charitable organisations will not be allowed under these arrangements;
  • all proposals to make gifts of alcoholic or tobacco products can be made only with the approval of the Visiting Forces Unit of Expertise;
  • all gifts must be for the personal use or consumption of the beneficiaries of the organisation and not the staff of the organisation and the gifts must not be sold or used in any way to raise funds; and

No publicity should be given to the duty and/or tax free status of the gifts.

Gifts which appear to have been donated outside the agreed terms should be reported to the Visiting Forces Unit of Expertise.

{#DisposalsnonUS}Disposals by non-US forces

Where goods obtained under visiting forces relief are sold to non-entitled persons, VAT and/or duty is due on the current value of the goods at the time of sale. The individual force selling the goods should obtain prior authorisation for the disposal from the Visiting Force Unit of Expertise, who will also arrange for the collection of any VAT and/or duty charges.