VFR02500 | Importations and withdrawals from warehouse: transfer of goods from visiting forces relief to other regimes

Transfer of goods from visiting forces relief
Documentation for transfer of goods from visiting forces relief to other regimes

Transfer of goods from visiting forces relief

Goods admitted to visiting forces relief may not be transferred without lodgement of a substitute entry e.g. C88. For example, an aircraft part found to be unserviceable and requiring repair by a commercial company, will need a substitute entry before it can be despatched as the terms of the relief cannot be complied with. The terms are that the goods must be for the exclusive use of a visiting NATO force in the UK and goods sent to a UK commercial company would be outside of the control of the force. However other reliefs may be available, such as Inward Processing.

Local repair facilities may be agreed exceptionally with HMRC and the appropriate force authority.

Documentation for transfer of goods from visiting forces relief to other regimes

A suitably completed substitute entry e.g. C88, should be submitted to the HMRC National Clearance Hub by the transferee, removing the goods from visiting forces relief to another customs procedure or to free circulation.