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HMRC internal manual

VAT Visiting Force Relief Manual

VFR07100 - Supplies of duty and VAT free alcohol drinks and tobacco products to visiting NATO forces and their personnel: general

Entitlement

Visiting NATO Forces are entitled to obtain duty and VAT free supplies of alcohol and tobacco products whilst in the UK.

Individual personnel are not permitted to import or withdraw from warehouse any quantity of duty and VAT free alcohol or tobacco products.

However, an entitled person may, subject to limits and conditions, obtain quantities of alcohol and tobacco goods from their force authority.