Import Guidance

Document Code 999L

Contents

  1. Removal of Export Waiver Document Code 999L
  2. Measure List for Imports Post 999L

Removal of Export Waiver Document Code 999L

HMRC communicated in July 2023 that the use of the waiver document code 999L for export declarations would be extended until 31 January 2025 to facilitate migration of export declarations from CHIEF to CDS. From 1 February 2025, 999L will not be valid and declarants will need to use an alternative document code to apply a waiver to their declaration. At the same time, document code Y999, which operates in a similar fashion to 999L, will also be removed from most tariff measures.

Tariff measures and relevant document codes applicable from 1 February 2025 can be found in the UK Integrated Online Tariff against the commodity code by changing the ‘Date of Trade’ to 1 February 2025. Many of the existing document codes continue as per current use although some are being extended to cover exports, and a small number of new document codes have been created. From 1 February 2025 these codes can no longer be substituted with 999L

Actions for declarants

  • For commodity codes which already have other waiver document codes operating for all applicable measures, declarants can stop using 999L/Y999 at any point before 31 January 2025, providing they include the necessary waiver document codes.
  • For commodity codes where new waiver document codes will apply from 1 February 2025, declarants should continue using 999L/Y999 if declarations will be arrived during January.
  • When submitting an export declaration in January that may be arrived in February and includes either 999L or Y999, it is advisable to also include the waiver document code which will apply from 1 February 2025. If this isn’t done, the declaration will need to be amended before it is arrived in February, otherwise it will be rejected and require submission of a replacement declaration.
  • Supplementary Declarations for exports which were arrived on or before 31 January 2025, will be validated against the tariff measures applicable on the acceptance date so declarants will need to use 999L or Y999 rather than the new waiver document codes.

Please note that before using any waiver document code, declarants must confirm that the consignment meets the conditions for claiming the waiver.

For specific export licence measures

DCMS export licence for cultural goods – waiver document code Y903 is already in operation when claiming a waiver from declaring a licence against document code 9107. Declarants can continue using 999L until 31 January 2025 but we would encourage the switch to using Y903 before this date. Once declarants have become accustomed to using the new waiver document code, CDS will block use of document status codes XW and XX with document code 9107. A further update will be issued giving advance warning before this happens.

Home Office Drugs Export Licence – waiver document code 913Y will be available from 1 February 2025 for claiming a waiver from declaring a licence against document code 9113. Currently waivers are claimed using document status codes XW or XX with document code 9113 rather than with 999L/Y999. Once declarants have become accustomed to using the new waiver document code, CDS will block use of document status codes XW and XX with document code 9113. A further update will be issued giving advance warning before this happens. Note that not all commodities will have the option to use 913Y in place of 9113. This is because some commodities must always have an export licence and it would not be appropriate to claim a waiver.

Export Authorisation for Radioactive Sources - waiver document code 9Y08 will be available instead of 999L or Y999 from 1 February 2025 for claiming a waiver from declaring a licence against document code 9105. Once declarants have become accustomed to using the new waiver document code, CDS will block use of document status codes XW and XX with document code 9105. A further update will be issued given advance warning before this happens.

Export Authorisation for Firearms - waiver document code Y934 will be available instead of 999L or Y999 from 1 February 2025 for claiming a waiver from declaring a licence against document code E020 in the UK Tariff measures. Y934 is already applicable to the Northen Ireland tariff measures but cannot currently be used without also providing document code E020. Once declarants have become accustomed to using the new waiver document code, CDS will block use of document status codes XW and XX with document code E020. A further updatewill be issued giving advance warning before this happens.

Dual Use Export Authorisation - waiver document code 9Y10 will be available instead of 999L or Y999 from 1 February 2025 for claiming a waiver from declaring a licence against document code X002 in the UK Tariff measures. Once declarants have become accustomed to using the new waiver document code, CDS will block use of document status codes XW and XX with document code X002. A further update will be issued giving advance warning before this happens.

Export Licence for Military & Dual Use Goods - waiver document code 9Y07 will be available instead of 999L or Y999 from 1 February 2025 for claiming a waiver from declaring a licence against document code 9104 in the UK Tariff measures. Once declarants have becomeaccustomed to using the new waiver document code, CDS will block use of document status codes XW and XX with document code 9104. A further update will be issued giving advancewarning before this happens.

Authorisation for Torture Goods - waiver document code 9Y06 will be available instead of 999L or Y999 from 1 February 2025 for claiming a waiver from declaring a licence against document code 9106 in the UK Tariff measures. Once declarants have become accustomed to using thenew waiver document code, CDS will block use of document status codes XW and XX with document code 9106. A further update will be issued giving advance warning before this happens.

Blocking of Document Status Codes XW and XX

We will be working towards removing the use of document status codes XW and XX from document codes which have a waiver document code available. We are aware of issues with multiple tariff measures meaning that one export licence is effectively required against multiple document codes on the one item. This is most commonly when an item requires the licence to be declared against both document code 9104 and X002. In order to prevent multiple decrementing of a licence, CDS will reject a declaration if a licence ID is repeated on the same item. We are looking at options to resolve this issue and will not be removing the options for document status codes XW and XX until this is resolved.

Measure List for Imports Post 999L

The document code 999L has been removed from all import measures from 1 February 2024 onwards. Replacement exemptions are appropriate for some measures and many of these are already available in CDS. We will update this document as changes are made around the removal of 999L. This notice clarifies the options for traders across relevant measures. The following measures have been updated in CDS already:

  • 350 Animal Health Certificate
  • 351 Health and Safety Executive Import Licensing Firearms and Ammunition (firearms and nuclear licensing)
  • 352 Attestation Document (Hops)
  • 355 HMI Conformity Certificate
  • 358 Home Office pre-cursor chemicals
  • 359 Ammonium nitrates
  • 360 Phytosanitary Certificates
  • 362 Controlled drugs
  • 363 Quarantine Release Certificate
  • 705 Torture equipment
  • 707 Ivory
  • 710 CITES
  • 712 IAS
  • 719 Illegal, Unreported and Unregulated Fishing (IUU)
  • 745 Cat and Dog fur
  • 746 Seal products
  • 748 Mercury
  • 750 Organic products
  • 755 Waste
    •

CHANGES IN PROGRESS

These measure changes are not yet live in CDS. We hope this will provide advance notice for most codes that will be in use. We will amend this document as updates are accepted into CDS. Please note that until the codes are valid in CDS they cannot be used in a declaration.

  • Measure: 724 Fluorinated Gas

The following lists the control and exemption options available on CDS for each relevant measure from 1 February 2024. Please also consult CDS declaration guidance and any relevant policy guidance:

Please note any condition/exemption codes marked with * are only available from 1 February 2024

Measure: 350 Animal Health Certificate

The measure coverage is unchanged. The measure options are:

  • 9120: Importation of animal pathogens Licence under the Importation of Animal pathogens Order 1980 (IAPO)
  • 912Y: Exemption by virtue that these goods are deemed not covered by the importation of animal pathogens Licence under the Importation of Animal pathogens Order 1980 (IAPO).

Measure: 351 Firearms

The firearms measure coverage is unchanged. The measure options are:

  • 9100: Firearms: Open individual licence or Specific individual licence. Nuclear materials open individual licence or specific individual licence.
  • 9020: This product is exempt as it is not a firearm.
  • 9026: Firearms manufactured before 1 January 1900. Note - this exemption covers only DBT import licence requirements, but firearms may still be liable to domestic licencing requiring possession of an appropriate Firearms Certificate, Shotgun Certificate or Registered Firearms Dealer Certificate.
  • 9044: Private import of a firearm/shotgun using a Firearms Certificate or Shotgun Certificate in lieu of an import licence.

Measure: 351 Nuclear licensing

The measure coverage is unchanged. The measure options are:

  • 9100: Firearms: Open individual licence or Specific individual licence. Nuclear materials open individual licence or specific individual licence.
  • *910Y: Goods exempt from nuclear material import licence controls.

Measure: 352 Attestation Document (Hops)

The measure coverage is unchanged. The measure options are:

  • C001: Attestation of Equivalence or EU certificate for the importation of hops and hop products into Great Britain.

Measure: 355 HMI Conformity Certificate

The measure coverage is unchanged. The measure options are:

  • N002: Certificate of conformity with the GB marketing standards for fresh fruit and vegetables.
  • N002: Certificate of conformity with the GB marketing standards for fresh fruit and vegetables.
  • 920Y: Certificate of Conformity not required; import / export of fresh horticultural products for industrial processing, animal feed or other non-food use.
  • 358 Home Office precursor chemicals
  • 9112: Drugs Precursor Chemicals Individual Licence
  • *911Y: Goods exempt from the requirement to hold a Home Office licence for drugs precursor chemicals.

Measure: 359 Ammonium Nitrates

The measure coverage is unchanged. The measure options are:

  • 9103: Detonation resistance test certificate.
  • 9043: Consignment exempt from control: a) for imports under Tariff Chapter 36, exempt from requirement to hold a GB Transfer Approval Document issued by the HSE, or b) for imports under Tariff chapter 28, the goods are not ammonium nitrate.
  • 9046: HSE Certificate of exemption.

Measure: 360 Phytosanitary Certificate

The measure coverage is unchanged. The measure options are:

The measure coverage is unchanged. The measure options are:
  • N851: Phytosanitary Certificate required for imports of regulated plants and plant products. For more information on these types of goods read Import plants and plant products from non-EU countries and Import plants and plant products from the EU.
  • Y067: Machinery is new.
  • Y251: Imports of vegetable materials not primarily used for plaiting without a phytosanitary certificate from any third country other than USA (import allowed).
  • Y252: Imports of vegetable products which are not fresh and/or chilled and/or whole without a phytosanitary certificate (import allowed).
  • Y253: Imports of passionfruit without a phytosanitary certificate (import allowed).
  • Y254: Import of nuts which are not fruit in the botanical sense without a phytosanitary certificate (import allowed).
  • Y255: Import of nuts which are not intended for sowing without a phytosanitary certificate (import allowed).
  • Y256: Imports of mangoes and guavas without a phytosanitary certificate (import allowed).
  • Y257: Imports of seed which are not for sowing without a phytosanitary certificate other than barley, oats, maize, sorghum, and millet from Argentina, Australia, Bolivia, Brazil, Chile, New Zealand, Uruguay (import allowed).
  • Y258: Imports of mangoes and guavas without a phytosanitary certificate (import allowed).
  • Y259: Imports of grains of rye, triticale or wheat without a phytosanitary certificate from any third country other than Afghanistan, India, Iran, Iraq, Mexico, Nepal, Pakistan, South Africa and the USA (import allowed).
  • Y501: Trees under 3 metres.
  • 901Y: Goods do not require a pre-notification to be made on PEACH or IPAFFS.
Please also consult: Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS) - GOV.UK (www.gov.uk)

Measure: 362 Controlled drugs

The measure coverage has been amended and the control has been removed from the following commodity codes: 1211500000, 1211908610, 1302140000, 2903793010, 2906190010, 2906190020, 2906190040, 2906190050, 2906190060, 2914390015, 2914390025, 2914390030, 2914390050, 2914390060, 2914390080, 2916160000, 2916399013, 2916399015, 2916399020, 2916399023, 2916399025, 2916399028, 2916399030, 2916399035, 2916399041, 2916399043, 2916399048, 2916399050, 2916399053, 2916399055, 2916399057, 2916399070, 2916399073, 2916399075, 2916399085, 2921309940, 2921309950, 2921490030, 2921490035, 2921490040, 2921490060, 2922170000, 2922190010, 2922190020, 2922190030, 2922190040, 2922190045, 2922190053, 2922190060, 2922190065, 2922190075, 2922190080, 2922190085, 2922290020, 2922290025, 2922290030, 2922290063, 2922290065, 2922290067, 2922290070, 2922290073, 2922290075, 2922290080, 2922290085, 2922390010, 2922390020, 2922390030, 2922390035, 2922390040, 2924250000, 2924297005, 2924297012, 2924297015, 2924297017, 2924297019, 2924297020, 2924297023, 2924297025, 2924297030, 2924297032, 2924297035, 2924297036, 2924297037, 2924297040, 2924297045, 2924297046, 2924297052, 2924297053, 2924297055, 2924297062, 2924297064, 2924297067, 2924297070, 2924297073, 2924297075, 2924297085, 2924297087, 2924297088, 2924297089, 2924297091, 2924297092, 2924297093, 2924297094, 2924297097, 2928009010, 2928009013, 2928009018, 2928009023, 2928009025, 2928009028, 2928009030, 2928009033, 2928009040, 2928009045, 2928009048, 2928009050, 2928009055, 2928009075, 2928009080, 2930100000, 2930909812, 2930909815, 2930909816, 2930909817, 2930909821, 2930909822, 2930909823, 2930909825, 2930909826, 2930909827, 2930909830, 2930909832, 2930909833, 2930909835, 2930909838, 2930909840, 2930909843, 2930909845, 2930909850, 2930909853, 2930909855, 2930909860, 2930909864, 2930909868, 2930909877, 2930909878, 2930909879, 2930909880, 2930909881, 2930909889, 2930909893, 2930909894, 2930909895, 2930909896, 2930909897, 2932990010, 2932990013, 2932990015, 2932990018, 2932990023, 2932990025, 2932990027, 2932990028, 2932990033, 2932990043, 2932990045, 2932990047, 2932990050, 2932990053, 2932990065, 2932990080, 2932990085, 2933360000, 2933370000, 2933399909, 2933399910, 2933399911, 2933399912, 2933399915, 2933399918, 2933399921, 2933399924, 2933399925, 2933399927, 2933399928, 2933399931, 2933399932, 2933399933, 2933399935, 2933399935, 2933399936, 2933399937, 2933399938, 2933399942, 2933399946, 2933399947, 2933399948, 2933399952, 2933399955, 2933399957, 2933399959, 2933399960, 2933399961, 2933399962, 2933399964, 2933399965, 2933399967, 2933399968, 2933399970, 2933399971, 2933399973, 2933399976, 2933399977, 2933399978, 2933399979, 2933399985, 2933499025, 2933499030, 2933499045, 2933499070, 2933540000, 2933599529, 2933920000, 2933998005, 2933998006, 2933998007, 2933998008, 2933998009, 2933998011, 2933998012, 2933998013, 2933998014, 2933998015, 2933998016, 2933998018, 2933998019, 2933998020, 2933998021, 2933998022, 2933998023, 2933998024, 2933998027, 2933998030, 2933998032, 2933998033, 2933998034, 2933998036, 2933998037, 2933998038, 2933998040, 2933998041, 2933998042, 2933998045, 2933998046, 2933998047, 2933998048, 2933998053, 2933998054, 2933998055, 2933998056, 2933998058, 2933998059, 2933998061, 2933998063, 2933998067, 2933998068, 2933998071, 2933998072, 2933998073, 2933998075, 2933998078, 2933998081, 2933998082, 2934999010, 2934999012, 2934999015, 2934999016, 2934999018, 2934999020, 2934999021, 2934999022, 2934999023, 2934999024, 2934999025, 2934999026, 2934999027, 2934999028, 2934999030, 2934999035, 2934999037, 2934999039, 2934999041, 2934999042, 2934999043, 2934999044, 2934999049, 2934999056, 2934999059, 2934999060, 2934999061, 2934999062, 2934999063, 2934999064, 2934999066, 2934999067, 2934999068, 2934999071, 2934999074, 2934999075, 2934999077, 2934999078, 2934999079, 2934999080, 2934999083, 2934999084, 2934999085, 2934999086, 2934999087, 2934999088, 2937230000, 2939630000, 2939791000, 2939799010, 2939799020, 2939799030, 2939799040, 2939799050, 2939799060, 3004410000, 3004420000, 3004430000, 3502909000

The measure options are:

  • 9113: Controlled Drugs Individual Licence
  • *913Y: Commodity is not covered by the Home Office Controlled Drug Licence requirements.

Measure: 363 Quarantine Release Certificate

The measure coverage is unchanged. The measure options are:

  • 9115: Quarantine Release Certificate.
  • *991Y: Bark free coniferous wood of qualifying origin.
  • *992Y: Non-coniferous wood of a non-regulated species, or non-coniferous wood of a regulated species from a qualifying origin.

Measure: 410 Veterinary control

The measure coverage is unchanged. The measure options are:

  • C640: Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)).
  • N853: UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) as transposed into UK Law.
  • Y930: Particular provisions: The declared goods are not concerned by Commission Decision 2007/275/EC and Commission Implementing Regulation (EU) 2019/2007 as transposed into UK Law.
  • Y058: Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use). C084: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research, and diagnostic samples).

Measure: 705 Torture equipment

The measure coverage is unchanged. The measure options are:

  • C064: Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125).
  • Y904: Goods other than those described in the TR footnotes linked to the measure.

Measure: 707 Ivory

The measure coverage is unchanged. The measure options are:

  • 9028: Defra ivory registration number.
  • 9029: Defra ivory exemption certificate.
  • 9030: Non-commercial imports.
  • 9037: No registration or certificate required. Goods do not contain ivory.

Measure: 710 CITES

The measure coverage is unchanged. The measure options are:

  • C400: Presentation of the required "CITES" Certificate.
  • Y900: declared goods do not belong to the Washington convention (CITES).

Measure: 712 IAS

The measure coverage is unchanged. The measure options are:

  • C065: Permit for invasive alien species in accordance with Art. 8 of Regulation (EU) 1143/2014.
  • Y942: The declared goods are not concerned by Commission Implementing Regulation (EU) 2016/1141.

Measure: 719 Illegal, Unregulated and Unreported (IUU) fishing

The measure coverage is unchanged. The measure options are:

  • C673: Catch Certificate.
  • Y927: Catch Certificate not required - see footnote for exempted goods.

Measure: 745 Cat and dog fur (prohibition)

The measure coverage is unchanged. The measure option is:

  • Y922: Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) as transposed into UK law.

Measure: 746 Seal products

The measure coverage is unchanged. The measure options are:

  • C679: Attesting Document (seal product), issued by a recognised body in accordance with UK regulations www.legislation.gov.uk/eur/2015/1850 Regulation (EU) 2015/1850 as retained in UK law.
  • C680: Written notification of import and document giving evidence where the seal products were acquired.
  • C683: Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the UK market in accordance with UK regulations [Article 3 (1) of www.legislation.gov.uk/eur/2009/1007 Regulation (EC) No 1007/2009 on trade in seal products as retained in UK law.
  • Y032: Goods other than seal products listed in www.legislation.gov.uk/eur/2015/1850 Regulation (EU) 2015/1850 as retained in UK law.

Measure: 747 FLEGT Timber licensing

The measure coverage is unchanged. The measure options are:

  • C690: FLEGT import licence for timber.
  • Y057: Goods not requiring the presentation of a FLEGT import licence for timber.
  • Y070: Exemption from the requirement of presenting FLEGT licence by virtue of Article 4.3 of Council Regulation (EC) No 2173/2005.

Measure: 748 Mercury

The measure coverage is unchanged. The measure options are:

  • C071: Form with written consent, pursuant to article 4(1) of Regulation (EU) 2017/852 of the European Parliament and of the Council [as retained in UK law] on mercury, to the import of mercury or of the mixtures of mercury listed in Annex I to that Regulation.
  • Y924: Goods not concerned by Regulation (EU) 2017/852 [As retained in UK law].
  • 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]).

Measure: 750 Organic products

The measure coverage is unchanged. The measure options are:

  • C644: Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of www.legislation.gov.uk/eur/2007/834 Regulation (EC) No 834/2007 as retained in UK law.
  • Y929: Goods not covered by EC Regulation 834/2007 (e.g., non-organic goods) as retained in UK law.

Measure: 755 Waste

The measure coverage is unchanged. The measure options are:

CHANGES IN PROGRESS

These measure changes are not yet live in CDS. We hope this will provide advance notice for most codes that will be in use. We will amend this document as updates are accepted into CDS. Please note that until the codes are valid in CDS they cannot be used in a declaration.

  • Measure: 724 Fluorinated Gas

This measure has been updated. Please see www.gov.uk/guidance/import-export-or-manufacture-equipment-pre-charged-with-f-gas for details. The measure options are:

  • C079: Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2016/879 (as retained in UK law)
  • C082: Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2016/879 (as retained in UK law)
  • Y053: Goods not concerned by labelling requirements on fluorinated greenhouse gases as referred to Article 12, paragraph 1 of Regulation (EU) No 517/2014 (as retained in UK law and as applicable in Great Britain)
  • Y054: Goods labelled according to the provisions of Article 12, paragraph 1 of Regulation (EU) No 517/2014 (as retained in UK law and as applicable in Great Britain)
  • *Y120: Importer declares that 100 tonnes carbon dioxide equivalent has not been exceeded for this or other imports in the calendar year. See footnote CD762.
  • *Y123: Undertaking declares that they are registered for the GB FGas Service. See footnote.
  • *Y124: Undertaking declares that they do not need to be registered for the GB FGas Service to comply with reporting requirements. See footnote.
  • Y125: Goods declared are bulk gases containing Hydrofluorocarbons (HFCs) and require quota to be imported. See footnote CD764.
  • Y926: Goods not concerned by import prohibition on fluorinated greenhouse gases (as retained in UK law and as applicable in Great Britain)
  • Y950: Goods other than pre-charged equipment with hydrofluorocarbons (as retained in UK law and as applicable in Great Britain)
  • Y951: Exemptions from the Reduction of the quantity of Hydrofluorocarbons placed on the market by virtue of Article 15.2 of Regulation (EU) No 517/2014 (as retained in UK law and as applicable in Great Britain)
  • *Y955: Goods where trifluoroethane has been recovered or destroyed during their manufacture. See footnote.
  • *Y956: Goods declared are not bulk gases containing Hydrofluorocarbons (HFCs) and do not require quota to be imported. See footnote.
  • *Y976: Undertaking declares that they do not need to be registered for the GB FGas Service to comply with quota requirements. See footnote.
  • *Y986: Goods that are covered by an eco-design or military exemption. See footnote.
  • *9065: Refrigeration, Air Conditioning and Heat Pump equipment (RACHP) for destruction. Goods do not require a Declaration of Conformity with GB FGas Quota in accordance with Fgas legislation. See Trade Tariff footnote.
  • *9066: Undertaking declares goods are imported directly to Northern Ireland. Goods are to be placed directly on the market in Northern Ireland and are not released for free circulation in Great Britain. See Trade Tariff footnote.
Please also consult: Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS) - GOV.UK (www.gov.uk)

Using the tariff