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Official guidance
VAT Visiting Force Relief Manual

VFR07000 · Supplies of duty and VAT free alcoholic drinks and tobacco products to visiting NATO forces and their personnel

  • VFR07100 · Supplies of duty and VAT free alcohol drinks and tobacco products to visiting NATO forces and their personnel: general
  • VFR07200 · Supplies to non-US forces
  • VFR07400 · Supplies of duty and VAT free alcoholic drinks and tobacco products to visiting forces and their personnel: access to club messes and other leisure facilities on US forces bases
  1. Supplies of duty and VAT free alcoholic drinks and tobacco products to visiting NATO forces and their personnel: contents
  2. Supplies of duty and VAT free alcoholic drinks and tobacco products to visiting NATO forces and their personnel: supplies to non-US forces

VFR07200 | Supplies of duty and VAT free alcoholic drinks and tobacco products to visiting NATO forces and their personnel: supplies to non-US forces

From HM Revenue & Customs · VAT Visiting Force Relief Manual

Procedure for forces obtaining supplies of rationed goods

  • Imports

The procedures set out at VFR02200 should be followed using form C88 and quoting the appropriate CPC and EORI.

  • Removal from excise warehouse

The force authority, mission or NATO establishment should collate and consolidate all orders for duty and VAT free alcohol, tobacco products and perfume. Full details of the consolidated order should be entered on form C185 and signed by an authorised signatory of the visiting NATO force. The completed C185 is submitted to the Visiting Force Unit of Expertise who confirm entitlement and check ration limits, before forwarding the form to the warehouse as confirmation of authority for withdrawal of the goods. The head of the visiting NATO force, mission or NATO establishment is responsible for the control and monitoring of alcohol and tobacco goods.

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