VFR07200 - Supplies of duty and VAT free alcoholic drinks and tobacco products to visiting NATO forces and their personnel: supplies to non-US forces - HMRC internal manual - GOV.UK
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The procedures set out at VFR02200 should be followed using form C88 and quoting the appropriate CPC and EORI.
The force authority, mission or NATO establishment should collate and consolidate all orders for duty and VAT free alcohol, tobacco products and perfume. Full details of the consolidated
order should be entered on form C185 and signed by an authorised signatory of the visiting NATO force. The completed C185 is submitted to the Visiting Force Unit of Expertise who confirm
entitlement and check ration limits, before forwarding the form to the warehouse as confirmation of authority for withdrawal of the goods. The head of the visiting NATO force, mission or
NATO establishment is responsible for the control and monitoring of alcohol and tobacco goods.