DIPPRIV4300 | Goods and services for the official use of entitled missions: official disposals

Entitled missions disposing of relieved goods must have the prior authority of HM Revenue and Customs as VAT and/or duty may be due, based on the value of the goods at the time of the disposal.

Where disposal of relieved goods is made without payment of the correct VAT and/or duty, or without prior authority from HM Revenue and Customs, all facts should be reported to the VAT International Team. Any action should be restricted to the detention or seizure of the goods.