USAFEI24-401 governs customs clearance procedures for U.S. Forces in the United Kingdom, including imports, exports, and warehouse removals.
View USAFEI24-401 on armypubs.army.mil
It establishes procedures for HMRC forms covering official goods, mail, personal effects, and goods removed from bonded warehouses. It requires customs forms and related records to be prepared, retained, and handled under specified procedures.
Applies to: This instruction applies to all U.S. Force personnel within the UK responsible for customs clearance.
Imports must be for the exclusive use of U.S. Force’s units assigned to the UK. (paragraph 1)
HMRC requires retention of C88s for a period of 4 years.
Prepare three HMRC Form C88s; an original and two copies. (paragraph 1)
Commanders will appoint personnel (U.S. military and civilian) in writing (T-0). (paragraph 8)
An HMRC Form C88 is required to effect removals from customs or excise warehouses in the UK. (paragraph 5)