VFR13000 | Glossary

From HM Revenue & Customs · VAT Visiting Force Relief Manual

Table shown as recovered text

A - AAFES Army and Air Force Exchange Service B - C - Concession vehicle Any land vehicle on which visiting force relief has been given CPC Customs Procedure Code CAP Common Agricultural Policy CHIEF Customs Handling of Import and Export Freight Concession Shop UK VAT registered business operating a retail outlet on a USAF base in the UK under an authorised concession contract with AAFES Consumer durables Domestic electrical equipment, furnishings, similar household effects, jewellery and clothing CCTO Central Community Transit Office CEMA Customs and Excise Management Act 1979 D - Dependant The spouse or civil partner of an entitled member of a visiting NATO force or its civilian component. Any other person wholly or mainly maintained by the entitled member, or in the custody, charge or care, excluding divorced spouses. Duty journey This term is intended to cover the following: duty travel between home and place of work; extra duty travel to temporary duties (TDY) away from the normal place of work; or a private vehicle used for official purposes and specifically authorised by the Base Commander. Note: Private pleasure driving does not fall within the scope of these reliefs E - Entitled person A member of a visiting NATO force or a member of the civilian component of a visiting NATO force EORI Economic Operator Registration and Identification number F - Force Authority The central office responsible for a particular visiting NATO force managed by the sending country Form: C&E 941 Form to evidence the entitlement to relief for a motor vehicle imported, acquired or released from warehouse Form: C&E 941A Form to evidence the entitlement to relief for a motor vehicle supplied in the UK Form: C185 Form used to evidence the release of excisable goods from a UK warehouse under visiting force relief From: C2 Form to declare personal goods imported by a member of a visiting force Form: C3 Form to declare personal goods imported by a member of a visiting force - usually the Canadian NATO visiting force Form: C21 Customs clearance request at inventory linked ports and airports Form: C285 Form to claim a refund or a remission of import duties Form: C88 Import and export single administrative document Form: DD1434 A form owned by the US Defence Department and used for the import of personal effects of USVF members or civilian personnel Form: 3AF form 156 A form owned by the US Defence Department and used for the import/acquisition of a motor vehicle by a member of the USVF or civilian personnel Form: Exemption Certificate A form to evidence eligibility to relief from VAT and/or excise duty for goods and services acquired in one EU member state for the official use of a NATO visiting force hosted by another EU member state Form: NATO 302 A form used by NATO military forces to control the movement of their equipment from one NATO base to another. The form can be used to transit imported third country goods and EU goods Form: T1 External Community Transit Procedure form Form: T5 A form used to control a selection of goods that are subject to taxes, restrictions or refunds on export from or import to the Community, and to provide proof that those goods arrive at a particular destination or are disposed of in a particular way G - H - I - Instrumentality An agency of the visiting NATO force authorised to conduct business on behalf of the force. J - K - L - M - Member of a visiting NATO force A member of the NATO forces of a sending state who is: appointed to serve with a visiting NATO force; or visiting the UK on an exchange basis; or attending a course of military instruction in the UK; or a member of staff at a military NATO HQ or organisation Member of a visiting NATO force on a short-term course or exercise A member of the NATO forces of a sending country who is: on a tour of duty in the UK for a period of less than three months on a recognised course of military instruction or exercise paid for by the sending country; or sponsored by an embassy (sponsorship not required for US forces) Member of a civilian component of a visiting NATO force A person whose passport is not a passport issued by the authorities of the UK or any colony of the UK After arrival in the UK this entry must be supplemented by an uncancelled note of recognition in the form of an endorsement by the Immigration and Nationality Department of the Home Office on behalf of the UK Government. Any person not having the endorsement will not be regarded as having civilian component status MORC Mineral Oils Relief Centre N - NATO International Military HQs (IMHQ) HQ organisation and outstations set up by NATO in Brussels of which a number are located in the UK New means of transport (NMT) As per the definition in VAT NMT and Public Notice 728 NSPO NATO Support and Procurement Organisation NSPA NATO Support Agency (the Executive Body of NSPO) NICSMA (now NCIA) NATO Integrated Communications System Management Agency NCIA (previously NICSMA) NATO Communications and Information Agency NCH National Clearance Hub O - Official supplies Any goods or services: imported, acquired or withdrawn from warehouse by and for the use of a visiting NATO force; or purchased in the UK by and for the use of a visiting NATO force P - Purchase Order An official form produced by the US visiting force in the UK to order goods and/or services for the official use of the US force in the UK Q - R - S - SHNMO SHAPE Host Nation Management Office Sending country The country to which the force belongs T - U - V - Visiting NATO force A body, contingent or detachment of the forces listed in VFR12060 and stationed in the UK on the invitation of Her Majesty's Government. For the purpose of these guidelines, the term 'visiting NATO force' also includes NATO military HQs