Duty refunds for goods imported to fulfil a contract with US forces have fallen out of use and are omitted.

Instead, he said, they will be able to import duty-free sugar from the Caribbean and, when they export it, claim the import duty refund for sugar bought as far back as 1977.

NATO visiting forces are entitled to tax and duty relief on most goods and services supplied to them for official purposes, but in most cases they obtain this relief by claiming a VAT or duty refund from Customs and Excise.