Specialist Registrations
DVLA
Swansea SA99 1DR
Tel: 0300 123 1347
Email: DAC@dvla.gov.uk
The DVLA can also be contacted via a helpline for the diplomatic and consular community on telephone 0300 123 1347. The helpline is available from 10:00hrs to 14:30hrs Monday to Friday. Alternatively, via email at DAC@dvla.gov.uk
Export of Diplomatic and Consular vehicles
A vehicle imported or purchased free of UK tax or duty under diplomatic or consular privileges may be exported and registered outside the UK at any time without payment of UK tax or duty. When a vehicle is registered outside the UK, the UK imposes no restriction on its sale. The vehicle must, however, still be in the ownership of and registered to the entitled person at the time of export and be exported in their name.
Permission of the FCDO must be sought to export a vehicle using Form 6. Once permission is given and at the time of final exportation, the Form 6, registration document and plates must be returned to the Specialist Registration Team at DVLA, Swansea.
Disposal and sale of Diplomatic and Consular vehicles in the UK
A vehicle imported or purchased free of UK tax or duty under diplomatic or consular privilege may be removed from the UK free of tax and/or duty or may be sold to another entitled person free of tax and/or duty. A vehicle may also be disposed of in the UK on payment of tax and/or duty.
Sales of vehicles imported or purchased free of UK tax or duty to entitled persons
A vehicle imported or purchased free of UK tax or duty under diplomatic or consular privilege may be transferred without payment of duty or tax to a diplomatic mission, a consulate, a diplomatic agent, a consular officer, or a member of the administrative and technical staff of a mission in the first 6 months of that member’s posting. To dispose of a vehicle, permission of the FCDO must be sought using Form 6.
Sales of vehicles to non-entitled persons
A vehicle either imported into or purchased in the UK under diplomatic privilege must not be sold or otherwise disposed of in the UK to a non-entitled person without vehicle type approval and without VAT/duty being paid and the permission of the FCDO sought using Form 5.
When permission is given, payment must be made of any import duty and VAT liable (Customs charges) at the time of disposal to the FCDO (British built vehicles) or to HMRC (all other vehicles). The responsibility for payment of these charges is, at all times and in all circumstances, that of the entitled person. This applies even if the vehicle is sold to and immediately exported by a non-entitled person, given away to a non-entitled person or sold as scrap; this also includes any vehicle which is the subject of an insurance write-off.
A vehicle purchased or imported with UK tax or duty paid may be removed from the UK free of tax and/or duty or may be sold free of tax and/or duty. To dispose of a vehicle, permission of the FCDO must be sought using form Form 6.
Assessment of customs charges
Customs charges in the UK are assessed as a fixed percentage of the open market value of the vehicle in the UK at the time of sale. Assessments are made after Form 5 has been completed by the Mission and sent to the FCDO. Should the charges remain unpaid after 3 months, a new application must be made for a fresh assessment.
Protocol Directorate’s Note refers.
Leased vehicles
There is no exemption from payment of VAT on leased vehicles.