VFR12030 - Appendices: appendix C - traders operating under concession contracts with the US forces

VFR03100 (‘Goods and/or services supplied in ‘concession shops on US bases’ ) refers.

The essential features of the contract between the trader and the US visiting forces are that:

• it contains the statement referred to at the heading ‘Procedures for US forces official purchases’;
• it is signed by an authorised contracting officer;
• it requires payment to the US authorities of a commission on sales;
• there is a daily or weekly remittance to the US authorities of dollar receipts with a corresponding reimbursement in sterling;
• a concessionaire’s Daily Sales Report is completed in duplicate each day, one copy of which is endorsed with the following signed certificates:

“I certify that this is a true and complete summary of sales made to entitled personnel for ……………………………….. (Date(s))

For and on behalf of ……………………………………….. (Name of Concessionaire)

…………………………………….. (Concession Manager)

“The price to be paid by AAFES for the goods and/or services liable to VAT covered by this summary will be exclusive of VAT in accordance with the arrangements agreed between the appropriate US authorities and HM Revenue and Customs (Ref: PRIV 46/7). I hereby certify that the goods and/or services will be paid for out of official AAFES funds

……………………………………….”

Exchange Manager

• A copy of the endorsed Concessionaire Daily Sales Report is retained to support the VAT-free supply.
• Supplies are to be made to entitled personnel only.
• Supplies are only made on base.
• Payment is accepted only in dollars.