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 | ||
| 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 1515902100.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 1515 9021 00
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% | 2022 No. 598 | ||
| Russia (RU) | Additional duties | 35.00% | 2022 No. 598 |
Suspensions
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0.00% | 2020 No. 1431 |
Import VAT and excise
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
|
Quota order number
This quota is not available on the selected date.
Exporting from the UK
The commodity code for exporting and Intrastat reporting (opens in new tab) is 1515 9021.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Export control - Waste | S.I. 2019/590 |
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Origin allows for various policy measures to be implemented and for duties to be calculated.
There are two types of origin, subject to different rules, which may affect your trade.
Preferential rules of origin
Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.
Non-preferential rules of origin
Products with non-preferential rules of origin may incur commercial policy measures, such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
View rules for determining non-preferential origin (opens in new tab)
Notes for commodity 1515902100
Chapter notes
-
This chapter does not cover:
- a. pig fat or poultry fat of heading 0209;
- b. cocoa butter, fat and oil (heading 1804);
- c. edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21);
- d. greaves (heading 2301) and residues of heading 2304 to 2306;
- e. fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
- f. factice derived from oils (heading 4002).
-
Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
-
Heading 1518 does not cover fats or oils or their fractions merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
-
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
Subheading notes
-
For the purposes of subheading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
-
For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2% by weight.
Additional chapter notes
-
For the purposes of subheadings/codes 1507 10, 1508 10, 1510 10 00, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
-
(a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:
-
decantation within the normal time limits,
-
centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process);
-
-
(b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;
-
(c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.
-
-
A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to in the UK equivalent of Annex I to Commission Delegated Regulation (EU) 2022/2104. Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in the UK equivalent of Annex I to Commission Implementing Regulation (EU) 2022/2105).
Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in the UK equivalent of Annex I to Implementing Regulation (EU) 2022/2105.
B. Codes 1509 20 00, 1509 30 00 and 1509 40 00 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings.
-
For the purposes of code 1509 20 00, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
-
Code 1509 30 00 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.(EEC) No 2568/91.
-
For the purposes of code 1509 40 00, ‘virgin olive oils’ means olive oils which have the characteristics of olive oils of category 3 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
C. Code 1509 90 00 covers olive oil obtained by the treatment of olive oils of subheadings 1509 20 00, 1509 30 00, and 1509 40 00, whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
D. For the purposes of code 1510 10 00, ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
E. Code 1510 90 00 covers oils obtained by the treatment of oils of code 1510 10 00, whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional chapter note. Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
-
-
Codes 1522 00 31 and 1522 00 39 do not cover:
-
(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100;
-
(b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol, determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography) set out in the UK equivalent of Annex I to Implementing Regulation (EU) 2022/2105 is less than 93.0 % of the total sterol peak areas
-
-
The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the UK equivalent of the Annexes to Implementing Regulation (EU) 2022/2105
-
Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
| Code | Description |
|---|---|
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement |
Non preferential duty under authorised use 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 |
|---|---|---|
| N990 |
EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446) |
Apply the mentioned duty
|
|
No document provided |
Declared subheading not allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| N990 | Provide the authorisation decision number for the Authorised Use / End Use authorisation 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 is held, i.e., EUS (Authorisation code) • followed by the authorisation reference number. For status code XW: Enter text ‘Waiver claimed’ in the document reason field. - No document status code is required. |
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. |
| TM511 |
Goods intended for incorporation in drilling or production platforms: Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms. |
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) - Comprehensive Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Tariff preference for CPTPP All Members
From 24 Dec 2024 to 21 Jun 2026
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9081 |
Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9081 | In the document ID field, enter the appropriate code 9U01, 9U02 or 9U03 to indicate which document code has been used for the CPTPP Certification of Origin. Note: one of the document codes 9U01, 9U02 or 9U03 must be declared in addition to document code 9081 - Use one of the following document status codes: JP |
| Code | Description |
|---|---|
| RT001 |
To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below:
Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link). |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Belarus
From 1 Jun 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9014 |
Goods of Belarusian or Russian origin exported from any country before 1st June 2022. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9014 | Complete statement ‘Exported before 1st June 2022’. Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 1st June 2022 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022. 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 |
|---|---|
| SN060 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
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 |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Russia
From 1 Jun 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9014 |
Goods of Belarusian or Russian origin exported from any country before 1st June 2022. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9014 | Complete statement ‘Exported before 1st June 2022’. Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 1st June 2022 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022. 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 |
|---|---|
| SN060 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
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 - Waste 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 |
|---|---|---|
| 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
|
| Threshold condition |
The weight of your goods does not exceed 20.00 kg |
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. |
| CD576 | Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, as retained in UK Law, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations). |
| CD577 | The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006), as retained in UK Law, to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
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