Contents
Importing into the UK
Select a country to view country-specific import information.
You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Import control of mercury | S.I. 2019/96 | ||
| All countries (1011) | Import control - waste | S.I. 2019/590 | ||
| Iran (IR) | Import control on restricted goods and technologies | S.I. 2019/461 | ||
| Libya (LY) | Import control on restricted goods and technologies | 2020 No. 1665 | ||
| North Korea (KP) | Import prohibition |
|
S.I. 2019/411 | |
| Russia (RU) | Import control on restricted goods and technologies | S.I. 2019/855 | ||
| Syria (SY) | Restriction on entry into free circulation |
|
S.I. 2019/792 | |
| Ukraine (UA) | Restriction on entry into free circulation | S.I. 2022/395 |
Import duties
The table below lists the import duties that apply to the import of commodity 3808590030.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 3808 5900 30
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Trade remedies, safeguards and retaliatory duties
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Belarus (BY) | Additional duties | 35.00% | 2023 No. 1203 | ||
| Russia (RU) | Additional duties | 35.00% | 2023 No. 1203 |
Suspensions
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0.00% | 2020 No. 1431 |
Import VAT and excise
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
|
Quota order number
This quota is not available on the selected date.
Exporting from the UK
The commodity code for exporting and Intrastat reporting (opens in new tab) is 3808 5900.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Export control on dangerous chemicals | 649/2012 | |||
| All countries (1011) | Export control of mercury | S.I. 2019/96 | |||
| All countries (1011) excluding Australia, Austria, Belgium, Canada, Chile, Colombia, Costa Rica, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States | Export control - Waste | S.I. 2019/590 | |||
| All countries (1011) | Export control | S.I. 2008/3231 | |||
| OECD (1014) | Export control - Waste | S.I. 2019/590 |
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Origin allows for various policy measures to be implemented and for duties to be calculated.
There are two types of origin, subject to different rules, which may affect your trade.
Preferential rules of origin
Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.
Non-preferential rules of origin
Products with non-preferential rules of origin may incur commercial policy measures, such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
View rules for determining non-preferential origin (opens in new tab)
Notes for commodity 3808590030
Chapter notes
-
This chapter does not cover:
-
a. separate chemically defined elements or compounds with the exception of the following:
(1) artificial graphite (heading 3801);
(2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808;
(3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);
(4) certified reference materials specified in note 2 below;
(5) products specified in note 3(a) or 3(c) below;
-
b. mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106).
-
c. products of heading 2404
-
d. slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of note 3 (a) or 3(b) to Chapter 26 (heading 2620);
-
f. spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
-
-
(A) For the purpose of heading 3822, the expression ‘certified reference materials’ means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the nomenclature of certified reference materials, heading 3822 shall take precedence over any other heading in the nomenclature.
-
Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:
a. cultured crystals (other than optical elements) weighing not less than 2.5g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
b. fusel oil; Dippel’s oil;
c. ink removers put up in packings for retail sale;
d. stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and
e. ceramic firing testers, fusible (e.g. Seger cones).
-
Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.
The term ‘municipal waste’, however, does not cover:
a. individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the nomenclature;
b. industrial waste;
c. waste pharmaceuticals, as defined in note 4(k) to Chapter 30; or
d. clinical waste, as defined in note 6 (a) below.
-
For the purposes of heading 3825, ‘sewage sludge’ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).
-
For the purposes of heading 3825, the expression ‘other wastes’ applies to:
a. clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (eg, soiled dressings, used gloves and used syringes);
b. waste organic solvents;
c. wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
d. other wastes from chemical or allied industries.
The expression ‘other wastes’ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).
-
For the purposes of heading 3826, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
Subheading notes
-
Subheadings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).
-
Subheadings 3808 61 to 3808 69 cover only goods of heading 3808, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
-
Subheadings 3824 81 to 3824 89 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.
Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula : CxH(2x-y+2)Cly, where x=10 - 13 and y= 1 – 13
-
For the purposes of subheadings 3825 41 and 3825 49, ‘waste organic solvents’ are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
Additional chapter note
-
For the purposes of this chapter, “agricultural products” means:
-
goods of chapters 1 to 4, 6 to 12, 16 and 23 of the classification;
-
goods of heading 0504, 1501, 1502, 1503, 1504, 1507, 1512, 1513, 1517, 1701, 1702, 1703, 1801, 1802, 2204, 2205, 2207, 2401, 2501 and 5701 of the classification;
-
pectin;
-
ethyl alcohol or neutral spirits, whether or not denatured, of any strength, obtained from agricultural products listed in the three bullet points above, excluding liqueurs and other spirituous beverages and compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages.
-
Section notes
-
(A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
-
Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
-
Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
b. presented together; and
c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
-
Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
| Code | Description |
|---|---|
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement |
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C990 |
End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C990 | Provide the authorisation decision number for the Authorised Use/End-Use authorisation ships and platforms in the format: • 2 digit code identifying the member state of authorisation, e.g., GB. • 3 digit code indicating that an Authorised Use/End-Use authorisation ships and platforms is held, i.e., EUS (Authorisation code) • followed by the authorisation reference number. C990 must be used in conjunction with DE 1/11 code 1SW - No document status code is required. |
| Code | Description |
|---|---|
| EU003 | According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods. |
| TM510 |
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. |
Import control of mercury for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y924 |
Goods not concerned by Regulation (EU) 2017/852 [As retained in UK law]. |
Import/export allowed after control
|
| Y969 |
Mercury-added products essential for civil protection and military uses; or intended for research, calibration of instrumentation or for use as reference standard (Article 5 (2) of Regulation (EU) 2017/852 [As retained in UK law]). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y924 | Complete statement ‘Excluded from prohibition’. Use of this code constitutes a legal declaration that the goods are not subjected to the provisions of Regulation (EU) 2017/852. Goods other than metallic mercury as mentioned by Regulation (EC) No 1102/2008 on the banning of exports of metallic mercury and certain mercury compounds and mixtures and the safe storage of metallic mercury. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Y969 | Complete statement ‘Reg 2017/852 waiver’. Use of this code constitutes a legal declaration that the goods are entitled to a waiver under article 5 (2) for products essential for civil protection and military uses; or intended for research, calibration of instrumentation or for use as reference standard. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD799 |
The export and import of the mercury-added products set out in Annex II to Regulation (EU) 2017/852 [As retained in UK law] shall be prohibited according to Article 5 of Regulation (EU) 2017/852 [As retained in UK law]. The prohibition laid down in the first paragraph shall not apply to any of the following mercury-added products: (a) products that are essential for civil protection and military uses; (b) products for research, for calibration of instrumentation, or for use as a reference standard. |
Import control - waste for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - Use one of the following document status codes: AC, AF, AT |
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subject to the procedure of prior written notification and consent. |
| CD573 | The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006, as retained in UK Law. |
| CD577 | The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006), as retained in UK Law, to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Tariff preference for CPTPP All Members
From 24 Dec 2024 to 21 Jun 2026
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9081 |
Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9081 | In the document ID field, enter the appropriate code 9U01, 9U02 or 9U03 to indicate which document code has been used for the CPTPP Certification of Origin. Note: one of the document codes 9U01, 9U02 or 9U03 must be declared in addition to document code 9081 - Use one of the following document status codes: JP |
| Code | Description |
|---|---|
| RT001 |
To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below:
Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link). |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Belarus
From 4 Dec 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9062 |
Goods of Belarusian or Russian origin exported from any country before 4th December 2023. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9062 | Complete statement ‘Exported before 4th December 2023’. Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 4th December 2023 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023, as amended. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN132 | For more information on these additional duties, please refer to The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023. |
Tariff preference for Israel
From 1 Sep 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y864 |
The proof of origin indicates that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y864 | Complete statement ‘Originating conditions met’. Use of this code constitutes a legal declaration that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. Sufficient evidence must be held in records to demonstrate the origin of the goods and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD785 | The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations |
Import control on restricted goods and technologies for Iran
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y966 |
Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y966 | Complete statement ‘Reg 267/2012 exempt’. Use of this code constitutes a legal declaration that the goods are not those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012). Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
Import control on restricted goods and technologies for Libya
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y920 |
Goods other than those described in the footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y920 | Complete statement ‘Not covered by footnote’. Use of this code constitutes a legal declaration that the goods are not those described in the footnotes linked to the measure. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Russia
From 4 Dec 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9062 |
Goods of Belarusian or Russian origin exported from any country before 4th December 2023. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9062 | Complete statement ‘Exported before 4th December 2023’. Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 4th December 2023 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023, as amended. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN132 | For more information on these additional duties, please refer to The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023. |
Import control on restricted goods and technologies for Russia
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y920 |
Goods other than those described in the footnotes linked to the measure |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y920 | Complete statement ‘Not covered by footnote’. Use of this code constitutes a legal declaration that the goods are not those described in the footnotes linked to the measure. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022: Import allowed subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for Business and Trade being informed at least ten working days in advance of this exception being used. |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 | Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| 9010 | Complete statement ‘Contractual exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022. It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used. Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand. |
| 9017 | Complete statement ‘From Government Controlled Area’. Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN008 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Export control on dangerous chemicals for All countries
From 22 Sep 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y915 |
Reference Identification Number |
Import/export allowed after control
|
| Y916 |
Product not subjected to the provisions of Regulation (EU) No 649/2012 on the export and import of dangerous chemicals, Annex I |
Import/export allowed after control
|
| Y917 |
Product not subjected to the provisions of Regulation (EU) No 649/2012 on the export and import of dangerous chemicals, Annex V |
Import/export allowed after control
|
| Y919 |
Reference Identification Number for chemicals subject to the provisions of Art. 2(3) of Regulation (EU) No 649/2012 |
Import/export allowed after control
|
| Y150 |
Exemption by virtue paragraph 2 and 3 of Article 2 of Regulation (EU) 649/2012 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y915 | Enter the Reference Identification Number for hazardous chemicals issued by the Health & Safety Executive GB or HSE(NI). If using more than one Reference Identification Number, then a separate Y915 entry in DE 2/3 is required for each number.
|
| Y916 | Complete statement ‘Not a hazardous chemical’. Use of this code constitutes a legal declaration that the goods are not subjected to the provisions of Regulation (EU) No 649/2012 on the export and import of hazardous chemicals, GB PIC lists Parts 1, 2 & 3 or Annex I. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Y917 | Complete statement ‘Not a hazardous chemical’. Use of this code constitutes a legal declaration that the goods are not subjected to the provisions of Regulation (EU) No 649/2012 on the export and import of hazardous chemicals, GB PIC list Parts 4 & 5 or Annex V. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Y919 | Enter the Reference Identification Number for hazardous chemicals issued by the Health & Safety Executive GB or HSE(NI). If using more than one Reference Identification Number, then a separate Y919 entry in DE 2/3 is required for each number. - Use one of the following document status codes: IP |
| Y150 | Complete statement ‘Reg 649/2012 Exempt’. Use of this code constitutes a legal declaration that the goods are entitled to the stated exemption under paragraph 2 and 3 of Article 2 of Regulation (EU) 649/2012. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD553 | Export is prohibited for the products listed in Annex V to Regulation (EU) No 649/2012 on export and import of dangerous chemicals. |
| CD554 |
For the chemicals listed in Annex V, the export is authorised only if these ones are exported: - in quantities not more than 10 kg and - for the purpose of research or analysis (Art. 2 (3) of Regulation (EU) No 649/2012). For the export a reference identification number is required in box 44 of the SAD. |
| CD784 |
This Regulation shall not apply to any of the following: (a) narcotic drugs and psychotropic substances covered by Council Regulation (EC) No 111/2005 of 22 December 2004 laying down rules for the monitoring of trade between the Community and third countries in drug precursors; (b) radioactive materials and substances covered by the Ionising Radiations Regulations 2017 ; (c) wastes covered by the Waste (England and Wales) Regulations 2011 and the Waste (Scotland) Regulations 2011; (d) chemical weapons covered by Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brokering and transit of dual-use items; (e) food and food additives covered by Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules; (f) feedingstuffs covered by Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety, including additives, whether processed, partially processed or unprocessed, intended to be used for oral feeding to animals; (g) genetically modified organisms covered by the Genetically Modified Organisms (Deliberate Release) Regulations 2002, the Genetically Modified Organisms (Deliberate Release) (Scotland) Regulations 2002 and the Genetically Modified Organisms (Deliberate Release) (Wales) Regulations 2002; (h) save to the extent covered by Article 3(5)(b) of this Regulation, proprietary medicinal products and veterinary medicinal products covered by the Human Medicines Regulations 2012 and the Veterinary Medicines Regulations 2013 respectively. |
Export control of mercury for All countries
From 1 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 924Y |
For the purposes of laboratory-scale research or laboratory analysis under Article 3 of Regulation (EU) 2017/852 as retained in UK law. |
Export allowed
|
| 925Y |
Essential for civil protection and military uses under Article 5 of Regulation (EU) 2017/852 as retained in UK law. |
Export allowed
|
| 926Y |
For research, for calibration of instrumentation, or for use as a reference standard under Article 5 of Regulation (EU) 2017/852 as retained in UK law. |
Export allowed
|
| 9Y14 |
Goods not concerned by The Control of Mercury (Amendment) (EU Exit) Regulations 2019 |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 924Y | Complete statement ‘Reg 2017/852 Exempt’. Use of this code constitutes a legal declaration that the goods are for the purposes of laboratory-scale research or laboratory analysis under Article 3 of Regulation (EU) 2017/852. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| 925Y | Complete statement ‘Reg 2017/852 Exempt’. Use of this code constitutes a legal declaration that the goods are essential for civil protection and military uses under Article 5 of Regulation (EU) 2017/852. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| 926Y | Complete statement ‘Reg 2017/852 Exempt’. Use of this code constitutes a legal declaration that the goods are for research, for calibration of instrumentation, or for use as a reference standard under Article 5 of Regulation (EU) 2017/852. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| 9Y14 | Complete statement ‘No Mercury Content’. Use of this code constitutes a legal declaration that the goods do not contain any mercury. Sufficient evidence must be held in records to demonstrate eligibility for this waiver and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD308 | The export of mercury compounds and of the mixtures of mercury subject to Article 3(2) of Regulation (EU) 2017/852 [As retained in UK law] shall be prohibited. |
Export control - Waste for All countries
From 1 Feb 2025
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD576 | Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, as retained in UK Law, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations). |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
Export control for All countries
From 1 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9104 |
Standard individual Export Licence: military goods and dual use goods subject to UK export controls. |
Export allowed
|
| 9Y07 |
Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit. |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9104 | Enter the following - — For an Open General Export Licence enter GBOGE followed by the licence number — For Open Individual Export Licence enter GBOIE followed by the licence number — For Standard Individual Export Licences enter GBSIE followed by the licence number — For Standard Individual Transhipment Licence enter GBSIT followed by the licence number If using more than one licence then a separate 9104 entry in DE 2/3 is required for each licence. For supplementary declarations use EA, IA, JA, or UA as appropriate.
|
| 9Y07 | Complete statement ‘Licence Exempt’. Use of this code constitutes a legal declaration that the consignment does no require an export licence. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| EX001 | The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit. |
Export control - Waste for OECD
From 1 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - Use one of the following document status codes: AC, AF, AT |
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subject to the procedure of prior written notification and consent. |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006, as retained in UK Law. |
| CD576 | Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, as retained in UK Law, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations). |
| CD577 | The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006), as retained in UK Law, to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
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