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Contents

Official guidance
VAT Official gifts received in the context of international relations

OFGIF1000 · Introduction

  • OFGIF1100 · Scope of this guidance
  • OFGIF1200 · Law
  • OFGIF1300 · System of controls
  1. Introduction: contents
  2. Introduction: system of controls

OFGIF1300 | Introduction: system of controls

From HM Revenue & Customs · VAT Official gifts received in the context of international relations

The aim of the controls is to ensure that:

  • only properly entitled persons or organisations benefit from the relief

  • the appropriate conditions for the relief are met

  • abuse is prevented

  • their importations are cleared quickly and efficiently

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