VFR06100 - Motor vehicles: general

{#scope}Scope of the relief

Subject to certain conditions, visiting NATO forces and their entitled personnel may at any time during a normal tour of duty in the UK:

import or remove from warehouse motor vehicles free of import duty and VAT;
purchase motor vehicles of EC/EFTA origin directly from any VAT registered selling agent in the UK free of VAT

{#conditions}Conditions of the relief

In order to qualify, all of the following conditions must be fulfilled:

the vehicle must be for the official use of a visiting NATO force or the personal use of an entitled person or their dependants;
in any calendar year an entitled person may not possess more than one vehicle under this concession at any one time except when accompanied by their spouse or civil partner, when two such vehicles are allowed. Where both spouses or civil partners are entitled persons of the NATO force in the UK, relief is limited to one vehicle each; and
importations, removals from warehouse, purchases from UK registered manufacturer/sole selling agents or acquisitions must be in the name of the NATO force or the entitled person.