VATNMT7200 -Diplomats and visiting forces: acquisition of new means of transport from other member-states by NATO visiting forces
Personnel of NATO Visiting Forces may acquire new land vehicles into the UK free of VAT under the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, which implements Article 151 of Directive 112/2006 (the Principal VAT Directive). The applicant must personally complete four copies of Form C&E 941 .
The Form C&E 941 must be authorised by the visiting force authorities, who should retain one copy and forward the remaining three copies along with the notification to the PTU.
Further details of entitlement to use a motor vehicle tax-free by visiting forces can be found in Guidance X44 Visiting Forces.