VFR10100 | NATO: reliefs for members of NATO forces visiting the UK on Exercises

Relief details

Members of NATO forces visiting the UK on exercises may benefit from the following reliefs if the exercise is for 4 weeks or more and it is a specified exercise with a specified duration:

• Relief from duty and VAT on importation of personal and household effects, other than cars (see VFR02300).

• Relief at importation for one private car for personal use, two if accompanied by a spouse or civil partner (see VFR06000); and

• Relief from duty and VAT on alcoholic drinks and tobacco products may be permitted subject to limits and conditions (see VFR07200 and VFR07300).

No relief is available for:

• Purchase of motor vehicles in the UK ;

• Purchase of hydrocarbon oil for use in private motor vehicles, whether or not used on official journeys; or

• Purchase of consumer durables.