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Contents

Official guidance
Diplomatic Privileges Manual

DIPPRIV3000 · Goods and services for the official use of entitled missions

  • DIPPRIV3100 · Extent of privileges
  • DIPPRIV3200 · Goods and services for official use of entitled missions: definition of entitled missions
  • DIPPRIV3300 · Importations as freight and unaccompanied baggage
  • DIPPRIV3400 · Bulk entries
  • DIPPRIV3500 · Refund of customs charges paid on imported goods
  • DIPPRIV3600 · Refund of duty and VAT on hydrocarbon oil
  • DIPPRIV3700 · Temporary Admission for exhibitions
  • DIPPRIV3800 · Withdrawal of goods from a UK customs warehouse
  • DIPPRIV3900 · Withdrawal of goods from a UK excise warehouse
  • DIPPRIV4000 · Export of goods by a UK VAT registered business
  • DIPPRIV4200 · Purchases made in the UK
  • DIPPRIV4300 · Official disposals
  • DIPPRIV4100 · Supplies of goods from outside the EU
  1. Goods and services for the official use of entitled missions: contents
  2. Goods and services for the official use of entitled missions: Temporary Admission for exhibitions

DIPPRIV3700 | Goods and services for the official use of entitled missions: Temporary Admission for exhibitions

From HM Revenue & Customs · Diplomatic Privileges Manual

Goods imported for an exhibition may be eligible for relief from import VAT and duty under diplomatic privilege using Form C426, providing that:

  • the goods are for the official use of the mission

  • the exhibition takes place on the premises of the mission

  • the goods are not sold for a consideration

All other imports for exhibition must be dealt with in the normal manner.

In addition to the procedures shown in DIPPRIV8100, a packing list must be provided giving a full description and value of the goods and showing the use of the goods.

In cases where relief under diplomatic privilege is not available, relief may be available under the Temporary Admissions procedure or Community System of Duty Reliefs (CSDR). For further information and conditions see Public Notice 200 (Temporary Admissions).

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