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 - waste | S.I. 2019/590 | ||
| All countries (1011) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4601 Ozone Depleting Substance imported for destruction |
S.I. 2019/583 | ||
| All countries (1011) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4602 Ozone Depleting Substance imported not for destruction. |
S.I. 2019/583 | ||
| All countries (1011) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4605 Goods not containing Ozone Depleting Substances. |
S.I. 2019/583 | ||
| Belarus (BY) | Restriction on entry into free circulation | 2022 No. 748 | ||
| 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) | Restriction on entry into free circulation | 2022 No. 748 | ||
| 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 3208901960.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 3208 9019 60
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) | Autonomous tariff suspension | 0.00% |
|
2020 No. 1435 | |
| 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 | ||
| All countries (1011) | Airworthiness tariff suspension | 0.00% |
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 3208 9019.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| 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, Portugal, 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 | |||
| All countries (1011) |
Export control on ozone-depleting substances
Control applies to goods covered under additional code: 4603 Ozone Depleting Substance exported for destruction. |
S.I. 2019/583 | |||
| All countries (1011) |
Export control on ozone-depleting substances
Control applies to goods covered under additional code: 4604 Ozone Depleting Substance exported not for destruction. |
S.I. 2019/583 | |||
| All countries (1011) |
Export control on ozone-depleting substances
Control applies to goods covered under additional code: 4605 Goods not containing Ozone Depleting Substances. |
S.I. 2019/583 | |||
| OECD (1014) | Export control - Waste | S.I. 2019/590 | |||
| Russia (RU) | Export control | 2022 No.998 | |||
| Ukraine (UA) | Export control | S.I. 2019/855 |
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 3208901960
Chapter notes
-
This chapter does not cover:
-
a. separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);
-
b. tannates or other tannin derivatives of products of heading 2936 to 2939, 2941 or 3501 to 3504; or
-
c. mastics of asphalt or other bituminous mastics (heading 2715)
-
-
Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
-
Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations.
The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215.
-
Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in heading 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
-
The expression ‘colouring matter’ in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
-
The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example book covers or hat bands, and consisting of:
- a. metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
- b. metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
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 |
|---|---|
| TN200 |
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. |
| 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 |
| Code | Description |
|---|---|
| TM861 | This suspension does not apply to any mixtures, preparations or products made up of different components containing these products. |
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. |
Airworthiness tariff suspension 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 |
|---|---|---|
| C119 |
Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C119 | Enter the reference number of the Authorised Release Certificate formerly referred to as Certificate of airworthiness or equivalent certificate. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e., document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. Faxed copy not acceptable. - Use one of the following document status codes: AE, GE |
| Code | Description |
|---|---|
| CD333 |
The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended. In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate. The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517, as retained in UK Law |
Restriction on entry into free circulation for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
| 9Y06 |
Ozone Depleting Substances for Northern Ireland (provides exemption from GB ODS measures) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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. |
| 9Y06 | Complete statement ‘Northern Ireland Import’. Use of this code constitutes a legal declaration that the goods containing Ozone Depleting Substances are being imported and placed on the market in Northern Ireland and will not be released for free circulation in Great Britain. 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 |
|---|---|
| OZ011 |
The declared goods are concerned by Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and are identified as containing Ozone Depleting Substances (ODS). A list of ODS can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. The importer/exporter must register on the Great Britain ODS Service and obtain quota and a licence to import ODS or equipment containing ODS. A licence for the export of ODS or equipment containing ODS is also required. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. To apply for Great Britain ODS Quota (the window to apply for quota is between 30 July and 31 August): https://www.gov.uk/guidance/applying-for-quota-to-import-or-produce-ozone-depleting-substances. To apply for a Great Britain ODS import/export licence: https://www.gov.uk/guidance/applying-for-a-licence-to-import-or-export-ozone-depleting-substances. Importers selecting L100 must provide the issued import/export licence number in customs declarations. If importing/exporting ODS into/out of Great Britain, you must report these activities to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. |
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| OZ014 |
The importer has checked the requirements of Article 15 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods contain Ozone Depleting Substances (ODS) for destruction. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods This is a legal declaration and may be subject to audit. If products and equipment contaning ODS are identified for destruction, L100 applies and the importer must register on the Great Britain ODS Service and apply for an ODS licence to import the ODS into Great Britain for destruction at a licenced facility: https://www.gov.uk/government/publications/licensed-waste-facilities-that-accept-waste-f-gas-and-ods. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. https://www.gov.uk/guidance/recovering-ods-from-equipment. ODS imported into Great Britain for destruction must be reported to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. The importer must comply with Hazardous Waste Regulations: https://www.gov.uk/dispose-hazardous-waste. |
| OZ017 |
The importer declares that the goods contain ODS are not released for free circulation in Great Britain (GB) and therefore do not require a GB ODS import licence. The importer declares that the goods are imported into Northern Ireland. This declaration may be subject to audit. Northern Ireland remains part of the EU ODS licencing system. For further information on EU ODS and reporting requirements: https://climate.ec.europa.eu/eu-action/ozone-layer/business-portal_en A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. |
| Code | Description code |
|---|---|
| 4601 | Ozone Depleting Substance imported for destruction |
Restriction on entry into free circulation for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
| 9Y06 |
Ozone Depleting Substances for Northern Ireland (provides exemption from GB ODS measures) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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. |
| 9Y06 | Complete statement ‘Northern Ireland Import’. Use of this code constitutes a legal declaration that the goods containing Ozone Depleting Substances are being imported and placed on the market in Northern Ireland and will not be released for free circulation in Great Britain. 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 |
|---|---|
| OZ011 |
The declared goods are concerned by Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and are identified as containing Ozone Depleting Substances (ODS). A list of ODS can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. The importer/exporter must register on the Great Britain ODS Service and obtain quota and a licence to import ODS or equipment containing ODS. A licence for the export of ODS or equipment containing ODS is also required. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. To apply for Great Britain ODS Quota (the window to apply for quota is between 30 July and 31 August): https://www.gov.uk/guidance/applying-for-quota-to-import-or-produce-ozone-depleting-substances. To apply for a Great Britain ODS import/export licence: https://www.gov.uk/guidance/applying-for-a-licence-to-import-or-export-ozone-depleting-substances. Importers selecting L100 must provide the issued import/export licence number in customs declarations. If importing/exporting ODS into/out of Great Britain, you must report these activities to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. |
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| OZ017 |
The importer declares that the goods contain ODS are not released for free circulation in Great Britain (GB) and therefore do not require a GB ODS import licence. The importer declares that the goods are imported into Northern Ireland. This declaration may be subject to audit. Northern Ireland remains part of the EU ODS licencing system. For further information on EU ODS and reporting requirements: https://climate.ec.europa.eu/eu-action/ozone-layer/business-portal_en A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. |
| Code | Description code |
|---|---|
| 4602 | Ozone Depleting Substance imported not for destruction. |
Restriction on entry into free circulation for All countries
From 11 Mar 2025
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| Code | Description code |
|---|---|
| 4605 | Goods not containing Ozone Depleting Substances. |
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. |
Restriction on entry into free circulation for Belarus
From 5 Jul 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9024 |
Goods related to the execution of obligations arising from contracts concluded before 05 July 2022, provided the actions carried out under these contracts are completed by 30 August 2022 and an import licence is supplied |
Import allowed
|
| 9032 |
Goods for which an import licence is not required. Please use the Goods Checker or refer to Schedule 2 of the Export Control Order 2008 to determine whether your items are controlled and whether you need an import licence from DBT's Import Licensing Branch. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9024 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9024 entry inDE2/3 is required for each licence. As a temporary measure for CDS, a print of the electronic licence must be uploaded for manual validation and decrementing. Once CDS electronic licence functionality is updated for 9024, the status codes will be amended to the E series appropriate to electronic licences. - Use one of the following document status codes: AC, AE, AF, AG, AP, AS, AT, FP, GE, GP, JE, JS |
| 9032 | Complete statement ‘Import Licence Not Required’. Use of this code constitutes a legal declaration that the goods are exempt from import licencing controls. 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 |
|---|---|
| SN031 | 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. |
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. |
Restriction on entry into free circulation for Russia
From 5 Jul 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9024 |
Goods related to the execution of obligations arising from contracts concluded before 05 July 2022, provided the actions carried out under these contracts are completed by 30 August 2022 and an import licence is supplied |
Import allowed
|
| 9025 |
Personal Import for Russia and Belarus |
Import allowed
|
| 9032 |
Goods for which an import licence is not required. Please use the Goods Checker or refer to Schedule 2 of the Export Control Order 2008 to determine whether your items are controlled and whether you need an import licence from DBT's Import Licensing Branch. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9024 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9024 entry inDE2/3 is required for each licence. As a temporary measure for CDS, a print of the electronic licence must be uploaded for manual validation and decrementing. Once CDS electronic licence functionality is updated for 9024, the status codes will be amended to the E series appropriate to electronic licences. - Use one of the following document status codes: AC, AE, AF, AG, AP, AS, AT, FP, GE, GP, JE, JS |
| 9025 | Complete statement ‘Personal Import’. Use of this code constitutes a legal declaration that this is a personal import of goods from Russia or Belarus, and is not for commercial purposes. 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. |
| 9032 | Complete statement ‘Import Licence Not Required’. Use of this code constitutes a legal declaration that the goods are exempt from import licencing controls. 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 |
|---|---|
| SN033 | 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. |
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 ozone-depleting substances for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export not allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export not allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ015 | Export of ODS from Great Britain for destruction is prohibited per Article 17 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain). |
| Code | Description code |
|---|---|
| 4603 | Ozone Depleting Substance exported for destruction. |
Export control on ozone-depleting substances for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ011 |
The declared goods are concerned by Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and are identified as containing Ozone Depleting Substances (ODS). A list of ODS can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. The importer/exporter must register on the Great Britain ODS Service and obtain quota and a licence to import ODS or equipment containing ODS. A licence for the export of ODS or equipment containing ODS is also required. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. To apply for Great Britain ODS Quota (the window to apply for quota is between 30 July and 31 August): https://www.gov.uk/guidance/applying-for-quota-to-import-or-produce-ozone-depleting-substances. To apply for a Great Britain ODS import/export licence: https://www.gov.uk/guidance/applying-for-a-licence-to-import-or-export-ozone-depleting-substances. Importers selecting L100 must provide the issued import/export licence number in customs declarations. If importing/exporting ODS into/out of Great Britain, you must report these activities to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. |
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| Code | Description code |
|---|---|
| 4604 | Ozone Depleting Substance exported not for destruction. |
Export control on ozone-depleting substances for All countries
From 11 Mar 2025
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| Code | Description code |
|---|---|
| 4605 | Goods not containing Ozone Depleting Substances. |
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. |
Export control for Russia
From 1 Nov 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Import/export allowed after control
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
Export control for Ukraine
From 1 Nov 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Import/export allowed after control
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN029 | 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. |
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