Tobacco and Alcohol
Tobacco and alcohol product purchases in the United Kingdom
Diplomatic missions are exempt from the payment of VAT and duty on purchases of alcohol and tobacco products, and perfumes, from excise warehouses. However, these products are subject to FCDO quotas. Missions are advised of their annual quota each year in March/April, to run from 01 April to 31 March.
For each consignment, complete HMRC form C426 – “Application for the release of goods free of duty and/or Value Added Tax under privilege”.
- Please ensure that the form is correctly completed and endorsed by the recognised signatory.
- Send the blue ‘Customs’ Copy’ to Protocol Directorate via email only. The pink ‘Foreign and Commonwealth copy’ need no longer be sent.
After authorisation, Protocol Directorate will return the endorsed C426 form via email. It may then be presented to duty free suppliers as evidence of entitlement to purchase goods free of tax and duty.
Imports from outside the EU
Customs privileges for Diplomatic and other Staff of Diplomatic Missions
The Diplomatic Privileges Act 1964 provides in Schedule 1 (Articles 36 and 37) for Customs privileges for diplomatic and other staff of foreign embassies and Commonwealth high commissions in the United Kingdom. It also provides for the importation, free of customs charges, of goods for the official use of an embassy or high commission.
Official Purchase of furniture for the Residence
A refund of VAT may be claimed on purchases in excess of £1,000 of high-grade UK manufactured furniture and furnishings for the Residence of a Head of Mission or for the reception rooms of the mission’s official premises.
How to claim
Complete Form 8 and submit it to this address for the appropriate refund:
Diplomatic Missions and International Organisations Unit
Room WH2.146
Protocol Directorate
Foreign, Commonwealth and Development Office
King Charles Street
London, SW1A 2AH
Vehicles
Missions are entitled to purchase or import vehicles free of VAT subject to certain restrictions. For more substantive guidance please see Official Vehicle Page.