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VFR06200 | Motor vehicles: vehicles for the official use of the visiting NATO forces

From HM Revenue & Customs · VAT Visiting Force Relief Manual

Withdrawal from warehouse or importation in freight

The procedure set out in VFR02200 (‘Importations as freight’ and ‘Withdrawals from customs warehouse for official use’), must be followed for vehicles imported as freight or withdrawn from warehouse for the official use of a visiting NATO force.

Importation of accompanied vehicles

Registered service vehicles belonging to a NATO force will be under the control of the force authorities and should be cleared as an accompanied official importation.

Purchase in the UK

A visiting NATO force may purchase a vehicle in the UK that is for their official use under relief. The process to be followed is set out in VFR3100 for purchases by US forces and VFR3200 for purchases by non-US forces.