Commentary

V3.349 Import VAT—reliefs for special visitors

Part V3 Supplies, acquisitions and imports

V3.349 Import VAT—reliefs for special visitors

V3.349 Import VAT—reliefs for special visitors

This paragraph examines a number of import VAT reliefs which apply in respect of certain categories of visitor to the UK.

Import VAT relief—goods imported by diplomats, international organisations and visiting forces

An order1 made under Customs and Excise Duties (General Reliefs) Act 1979, s 13A provides relief from duty and VAT in respect of certain goods imported by diplomats and visiting forces as described below.

Relief on goods imported by diplomats

No VAT is chargeable on the supply to an 'entitled person' of either:

  1.  

    •     any tobacco product or alcoholic beverage removed from warehouse, in the course of its supply2

  2.  

    •     any motor vehicle manufactured in a country which is a member state (see V1.213) or a member of the European Free Trade Association3

In relation to motor vehicles, no relief is available where the person has previously been afforded relief in respect of any other motor vehicle, unless he has disposed of all such motor vehicles (or, if his

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