Contents
Importing into Northern Ireland
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 duties
The table below lists the import duties that apply to the import of commodity 7104210000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 7104 2100 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
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% |
|
EU import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All third countries (1008) excluding Russian Federation | Import control | R0833/14 | ||
| Belarus (BY) | Import control | R0765/06 | ||
| Belarus (BY) | Import control | R0765/06 | ||
| North Korea (Democratic People’s Republic of Korea) (KP) | Import control on luxury goods | R2062/17 | ||
| North Korea (Democratic People’s Republic of Korea) (KP) | Import control on restricted goods and technologies | R1509/17 | ||
| Russian Federation (RU) | Import control | R0833/14 | ||
| Russian Federation (RU) | Import control | R0833/14 | ||
| Ukraine (UA) | Import control | R0263/22 | ||
| Ukraine (UA) | Import control | R0692/14 |
UK import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Restriction on entry into free circulation | S.I. 2019/855 | ||
| Russia (RU) | Restriction on entry into free circulation | 2023 No. 440 | ||
| Ukraine (UA) | Restriction on entry into free circulation | S.I. 2022/395 |
Exporting from Northern Ireland
The commodity code for exporting and Intrastat reporting (opens in new tab) is 7104 2100.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Supplementary unit | gram (g) |
|
R2658/87 |
EU export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Supplementary unit | gram (g) |
|
R2658/87 | |
| All third countries (1008) | Export authorization (Dual use) | R2003/25 | |||
| Belarus (BY) | Export control | R0765/06 | |||
| North Korea (Democratic People’s Republic of Korea) (KP) | Export control on restricted goods and technologies | R1509/17 | |||
| North Korea (Democratic People’s Republic of Korea) (KP) | Export control on luxury goods | R2062/17 | |||
| Russian Federation (RU) | Export control | R0833/14 |
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
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- what exporting documents you need
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Preferential rules of origin
To view rules of origin, select a country with which the EU has a trade agreement from the list above.
Non-preferential rules of origin
The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)
Non-preferential rules of origin allows the implementation of several commercial policy measures such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
They are also used for trade statistics, public tenders and origin marking.
Notes for commodity 7104210000
Chapter notes
-
Subject to note 1(A) to Section VI and except as provided below, all articles consisting wholly or partly:
a. of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed),
or
b. of precious metal or of metal clad with precious metal, are to be classified in this chapter.
-
(A) Headings 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles.
(B) Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
-
This chapter does not cover:
a. amalgams of precious metal, or colloidal precious metal (heading 2843);
b. sterile surgical suture materials, dental fillings or other goods of Chapter 30;
c. goods of Chapter 32 (for example, lustres);
d. supported catalysts (heading 3815);
e. articles of heading 4202 or 4203 referred to in note 3(B) to Chapter 42;
f. articles of heading 4303 or 4304;
g. goods of Section XI (textiles and textile articles);
h. footwear, headgear or other articles of Chapter 64 or 65;
ij. umbrellas, walking sticks or other articles of Chapter 66;
k. abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semiprecious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semiprecious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semiprecious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styluses (heading 8522);
l. articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
m. arms or parts thereof (Chapter 93);
n. articles covered by note 2 to Chapter 95;
o. articles classified in Chapter 96 by virtue of note 4 to that chapter; or
p. original sculptures or statuary (heading 9703), collectors’ pieces (heading 9705) or antiques of an age exceeding 100 years (heading 9706), other than natural or cultured pearls or precious or semi-precious stones.
-
(A) The expression ‘precious metal’ means silver, gold and platinum.
(B) The expression ‘platinum’ means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(C) The expression ‘precious or semi-precious stones’ does not include any of the substances specified in note 2(b) to Chapter 96.
-
For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy.
Alloys of precious metal are to be classified according to the following rules:
a. An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum.
b. An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold.
c. Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
-
Except where the context otherwise requires, any reference in the nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
-
Throughout the nomenclature, the expression ‘metal clad with precious metal’ means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hotrolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
-
Subject to note 1(A) to Section VI, goods answering to a description in heading 7112 are to be classified in that heading and in no other heading of the nomenclature.
-
For the purposes of heading 7113, the expression ‘articles of jewellery’ means:
a. any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch-chains, fobs, pendants, tiepins, cuff-links, dress-studs, religious or other medals and insignia); and
b. articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.
-
For the purposes of heading 7114, the expression ‘articles of goldsmiths’ or silversmiths’ wares’ includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.
-
For the purposes of heading 7117, the expression ‘imitation jewellery’ means articles of jewellery within the meaning of paragraph (a) of note 9 (but not including buttons or other articles of heading 9606, or dresscombs, hairslides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
Subheading notes
-
For the purposes of subheadings 7106 10, 7108 11, 7110 11, 7110 21, 7110 31 and 7110 41, the expressions ‘powder’ and ‘in powder form’ mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.
-
Notwithstanding the provisions of chapter note 4(B), for the purposes of subheadings 7110 11 and 7110 19, the expression ‘platinum’ does not include iridium, osmium, palladium, rhodium or ruthenium.
-
For the classification of alloys in subheadings of heading 7110, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
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 Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. |
Tariff preference for EU-Switzerland agreement: re-imported goods
From 1 Jan 2007
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| U090 |
Movement certificate EUR. 1 or Movement certificate EUR-MED (under the condition that in box 7 the remark "no cumulation applied" is marked with a cross) stating European Community origin, in the context of the agreement between the European Union and the Swiss Confederation |
Apply the mentioned duty
|
| U091 |
Invoice declaration or Invoice declaration EUR-MED (under the condition the declaration contains the remark "no cumulation applied"), stating European Community origin, in the context of the agreement between the European Union and the Swiss Confederation |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| U090 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the 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. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| U091 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the invoice. Where a sequentially numbered range of invoices cover the goods enter the lowest to the highest reference numbers of the invoices concerned i.e., document code + 0054037-0054047: status code. Where invoices are not sequentially numbered enter the reference number of each invoice concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| Code | Description |
|---|---|
| CD500 | Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation. |
Import control for All third countries
From 1 Sep 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L147 |
Evidence of the country of origin of the diamonds or products incorporating diamonds, used as inputs for the processing of the product in a third country (Article 3p paragraph 10 of Council Regulation (EU) No 833/2014) |
Import/export allowed after control
|
| C101 |
Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 833/2014 |
Import/export allowed after control
|
| Y705 |
Diamonds with a weight less than 0.5 carats or 0.1 grams |
Import/export allowed after control
|
| Y873 |
Goods not transited via the territory of Russia |
Import/export allowed after control
|
| Y859 |
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014) |
Import/export allowed after control
|
| Y709 |
Evidence of the date of initial importation into the European Union |
Import/export allowed after control
|
| Y710 |
Evidence of the date of initial importation into the third country |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L147 | Enter the reference number of the Evidence of the country of origin of the diamonds or products incorporating diamonds, used as inputs for the processing of the product in a third country. 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. - Use one of the following document status codes: AC, IA |
| C101 | Enter the reference number of the 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. - Use one of the following document status codes: AC, IA |
| Y705 | Complete statement as applicable -For imports with a tax point date prior to 1st September 2024 - ‘Diamonds less than 1 carat’. Use of this code constitutes a legal declaration that the diamonds with a tax point date prior to 1st September 2024 are less than 1 carat. For imports with a tax point date on or after 1st September 2024 ‘Diamonds smaller than 0.5 carat’. Use of this code constitutes a legal declaration that the diamonds with a tax point date on or after 1st September 2024 are less than 0.5 carat. 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. |
| Y873 | Complete statement ‘Not Transited via Russia’. Use of this code constitutes a legal declaration that the goods have not transited via the territory of Russia.
Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. |
| Y859 | Complete statement ‘Reg 833/2014 exempt’. Use of this code constitutes a legal declaration that the goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest and are entitled to an exemption from prohibition conferred by Article 12e Council Regulation (EU) No 833/2014. 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. |
| Y709 | Enter the reference number of the document which provides the date of the initial importation into the European Union. - Use one of the following document status codes: AC, IA |
| Y710 | Enter the reference number of the document providing evidence of importation date into the third country. - Use one of the following document status codes: AC, IA |
| Code | Description |
|---|---|
| CD794 |
1. It shall be prohibited, as of 1 January 2024, to purchase, import, or transfer, directly or indirectly, diamonds and products incorporating diamonds, as listed in Parts A, B and C of Annex XXXVIIIA, if they originate in Russia or have been exported from Russia into the Union or to any third country. 2. It shall be prohibited, as of 1 January 2024, to purchase, import, or transfer, directly or indirectly, diamonds and products incorporating diamonds, as listed in Parts A, B and C of Annex XXXVIIIA, of any origin, if they transited via the territory of Russia. 3. It shall be prohibited, as of 1 March 2024, to purchase, import, or transfer, directly or indirectly, products listed in Part A of Annex XXXVIIIA, when processed in a third country, consisting of diamonds originating in Russia or exported from Russia with a weight equal to or above 1.0 carats per diamond. 4. It shall be prohibited, as of 1 September 2024, to purchase, import, or transfer, directly or indirectly, products listed in Parts A, B and C of Annex XXXVIIIA, when processed in a third country, consisting of or incorporating diamonds originating in Russia or exported from Russia with a weight equal to or above 0.5 carats or 0.1 grams per diamond. The prohibitions in paragraphs 1 to 4 shall not apply to goods listed in Part C of Annex XXXVIIIA for the personal use of natural persons travelling to the Union or of their immediate family members travelling with them, owned by those individuals and not intended for sale. By way of derogation from paragraphs 1 to 4, the competent authorities may authorise the transfer or import of cultural goods which are on loan in the context of formal cultural cooperation with Russia. For the purposes of paragraphs 3 and 4, at the moment of importation, importers shall provide evidence of the country of origin of the diamonds or products incorporating diamonds used as inputs for the processing of the product in a third country. As of 1 September 2024, the traceability-based evidence shall include a corresponding certificate certifying that the diamonds are not mined, processed or produced in Russia. Article 3p of Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia's actions destabilising the situation in Ukraine. |
| Code | Description |
|---|---|
| TM904 |
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019. As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4. In view of the application of these measures, the origin certificates codes U179 and U180 must be declared. The country code to be entered in the origin declaration when these proofs of origin are used is "2000". |
Tariff preference for EEA - European Economic Area
From 1 Jul 2007
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y021 |
Request for EEA preferential treatment |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y021 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the preference 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. d,ocument code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| Code | Description |
|---|---|
| CD303 | The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations"). |
Import control for Belarus
From 1 Jul 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y734 |
The prohibitions defined in article 1rc paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1rc paragraph 4) |
Import/export allowed after control
|
| L151 |
Import authorisation by virtue of article 1rc paragraph 5 of Council Regulation (EU) 765/2006 |
Import/export allowed after control
|
| Y870 |
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y734 | Complete statement ‘Reg 765/2006 exempt’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under article 1rc paragraph 4 of Regulation (EU) 765/2006 as amended.
Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. |
| L151 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate L151 entry in DE 2/3 is required for each licence. Document status code XW should only be used when the licence has been declared against another document code on the same item. In this case the document ID and document reason fields should be completed with the document code that the licence was declared against. The actual licence ID must not be repeated on the same item.
|
| Y870 | Complete statement ‘Presented before prohibition’. Use of this code constitutes a legal declaration that the goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest and qualify for exemption from sanctions under Article 8f of Regulation (EU) No 765/2006. 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 |
|---|---|
| CD928 |
1. It shall be prohibited, as of 1 July 2024, to purchase, import, or transfer, directly or indirectly, diamonds and products incorporating diamonds, as listed in Parts A, B and C of Annex XXIX, if they originate in Belarus or have been exported from Belarus into the Union or to any third country. 2. It shall be prohibited, as of 1 July 2024, to purchase, import, or transfer, directly or indirectly, diamonds and products incorporating diamonds, as listed in Parts A, B and C of Annex XXIX, of any origin, if they transited via the territory of Belarus. Article 1rc - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865) |
Import control for Belarus
From 25 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y727 |
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3) |
Import/export allowed after control
|
| Y728 |
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4) |
Import/export allowed after control
|
| L152 |
Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006 |
Import/export allowed after control
|
| Y870 |
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y727 | Complete statement ‘Reg 765/2006 exempt’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under article 1ra paragraph 3 of Regulation (EU) 765/2006 as amended.
Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. |
| Y728 | Complete statement ‘Reg 765/2006 exempt’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under article 1ra paragraph 4 of Regulation (EU) 765/2006 as amended.
Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. |
| L152 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate L152 entry in DE 2/3 is required for each licence. Document status code XW should only be used when the licence has been declared against another document code on the same item. In this case the document ID and document reason fields should be completed with the document code that the licence was declared against. The actual licence ID must not be repeated on the same item.
|
| Y870 | Complete statement ‘Presented before prohibition’. Use of this code constitutes a legal declaration that the goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest and qualify for exemption from sanctions under Article 8f of Regulation (EU) No 765/2006. 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 |
|---|---|
| CD925 |
It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus. Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865) |
Tariff preference for Israel
From 16 May 2023
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 |
|---|---|
| CD906 | The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf |
Import control on restricted goods and technologies for North Korea (Democratic People’s Republic of Korea)
From 1 Jan 2022
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. |
| Code | Description |
|---|---|
| CD995 | If the declared goods are described in the footnotes linked to the measure, export/import is not allowed. |
| DU265 | Goods 6C004 from the dual use list. |
| DU266 | Goods 6C005 from the dual use list. |
Import control on luxury goods for North Korea (Democratic People’s Republic of Korea)
From 1 Jan 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y945 |
Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) |
Import/export allowed after control
|
| Y946 |
Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y945 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are travellers’ personal effects or goods of a non-commercial nature for travellers’ personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) entitled to exemption from prohibition on goods from Democratic People’s Republic of Korea. 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. |
| Y946 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509). 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 |
|---|---|
| CD203 | The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) |
| CD223 | The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509). |
| TM684 | Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509 |
Import control for Russian Federation
From 19 Dec 2023 to 31 Dec 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L142 |
Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014 |
Import allowed
|
| Y874 |
The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa) |
Import allowed
|
| L143 |
Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014 |
Import allowed
|
| Y859 |
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014) |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L142 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate L142 entry in DE2/3 is required for each licence.
|
| Y874 | Complete statement ‘Reg 833/2014 exempt’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under article 3i(3aa)) of Regulation (EU) 833/2014 as amended.
Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. |
| L143 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate L143 entry in DE2/3 is required for each licence.
|
| Y859 | Complete statement ‘Reg 833/2014 exempt’. Use of this code constitutes a legal declaration that the goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest and are entitled to an exemption from prohibition conferred by Article 12e Council Regulation (EU) No 833/2014. 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 |
|---|---|
| CD875 | It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia. With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts. By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development. Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576) |
Import control for Russian Federation
From 26 Jun 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C101 |
Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 833/2014 |
Import/export allowed after control
|
| Y859 |
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014) |
Import/export allowed after control
|
| Y709 |
Evidence of the date of initial importation into the European Union |
Import/export allowed after control
|
| Y710 |
Evidence of the date of initial importation into the third country |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C101 | Enter the reference number of the 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. - Use one of the following document status codes: AC, IA |
| Y859 | Complete statement ‘Reg 833/2014 exempt’. Use of this code constitutes a legal declaration that the goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest and are entitled to an exemption from prohibition conferred by Article 12e Council Regulation (EU) No 833/2014. 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. |
| Y709 | Enter the reference number of the document which provides the date of the initial importation into the European Union. - Use one of the following document status codes: AC, IA |
| Y710 | Enter the reference number of the document providing evidence of importation date into the third country. - Use one of the following document status codes: AC, IA |
| Code | Description |
|---|---|
| CD794 |
1. It shall be prohibited, as of 1 January 2024, to purchase, import, or transfer, directly or indirectly, diamonds and products incorporating diamonds, as listed in Parts A, B and C of Annex XXXVIIIA, if they originate in Russia or have been exported from Russia into the Union or to any third country. 2. It shall be prohibited, as of 1 January 2024, to purchase, import, or transfer, directly or indirectly, diamonds and products incorporating diamonds, as listed in Parts A, B and C of Annex XXXVIIIA, of any origin, if they transited via the territory of Russia. 3. It shall be prohibited, as of 1 March 2024, to purchase, import, or transfer, directly or indirectly, products listed in Part A of Annex XXXVIIIA, when processed in a third country, consisting of diamonds originating in Russia or exported from Russia with a weight equal to or above 1.0 carats per diamond. 4. It shall be prohibited, as of 1 September 2024, to purchase, import, or transfer, directly or indirectly, products listed in Parts A, B and C of Annex XXXVIIIA, when processed in a third country, consisting of or incorporating diamonds originating in Russia or exported from Russia with a weight equal to or above 0.5 carats or 0.1 grams per diamond. The prohibitions in paragraphs 1 to 4 shall not apply to goods listed in Part C of Annex XXXVIIIA for the personal use of natural persons travelling to the Union or of their immediate family members travelling with them, owned by those individuals and not intended for sale. By way of derogation from paragraphs 1 to 4, the competent authorities may authorise the transfer or import of cultural goods which are on loan in the context of formal cultural cooperation with Russia. For the purposes of paragraphs 3 and 4, at the moment of importation, importers shall provide evidence of the country of origin of the diamonds or products incorporating diamonds used as inputs for the processing of the product in a third country. As of 1 September 2024, the traceability-based evidence shall include a corresponding certificate certifying that the diamonds are not mined, processed or produced in Russia. Article 3p of Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia's actions destabilising the situation in Ukraine. |
Import control for Ukraine
From 1 Jan 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y997 |
Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014) |
Import allowed
|
| U078 |
Movement certificate EUR. 1 bearing the following statement in English in Box 7: "REVISED RULES" |
Import allowed
|
| U079 |
Origin declaration bearing the following statement in English after the text of the declaration: "REVISED RULES" |
Import allowed
|
| N954 |
Movement certificate EUR.1 |
Import allowed
|
| U045 |
Movement certificate EUR-MED |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y997 | Complete statement - For imports ‘Not from Crimea or Sevastopol’ Use of this code on import constitutes a legal declaration that the goods do not originate in Crimea or Sevastopol and are therefore not subject to prohibition under Article 2 Council Regulation (EU) No 692/2014 as amended. For exports ‘Export not to Crimea or Sevastopol’ Use of this code on export constitutes a legal declaration that the goods are not being exported to Crimea or Sevastopol and are therefore not subject to the prohibition under Article 2b(1) Council Regulation (EU) No 692/2014 as amended. 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. |
| U078 | Enter the reference number of the movement certificate EUR. 1 bearing the statement ‘Revised Rules’. 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: AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US |
| N954 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the 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. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| U045 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the 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. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| Code | Description |
|---|---|
| CD967 |
I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol. |
Import control for Ukraine
From 1 Jan 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y984 |
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia |
Import/export allowed after control
|
| N954 |
Movement certificate EUR.1 |
Import/export allowed after control
|
| U045 |
Movement certificate EUR-MED |
Import/export allowed after control
|
| U078 |
Movement certificate EUR. 1 bearing the following statement in English in Box 7: "REVISED RULES" |
Import/export allowed after control
|
| U079 |
Origin declaration bearing the following statement in English after the text of the declaration: "REVISED RULES" |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y984 | Complete statement - Import ‘Not from Donetsk or Luhansk’. Export ‘Not for Donetsk or Luhansk. Use of this code constitutes a legal declaration that the goods do not originate from, or are destined for, the Donetsk or Luhansk oblasts. 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. |
| N954 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the 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. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| U045 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the 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. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| U078 | Enter the reference number of the movement certificate EUR. 1 bearing the statement ‘Revised Rules’. 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: AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US |
| Code | Description |
|---|---|
| CD860 | According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has 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 the specified territories 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 the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance. |
Restriction on entry into free circulation for All countries
From 24 Apr 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 allowed
|
| 9L49 |
Goods falling under the General Trade Licence GBSAN0003. |
Import allowed
|
| 9Y49 |
Russian origin synthetic diamonds processed in third countries which are smaller than 0.5 carats (0.1 grams or equivalent in weight) |
Import allowed
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import allowed
|
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 |
| 9L49 | Enter ‘GBSAN0003’. Note: The Sanctions General Import Licence is available for use by any importer but evidence must be available on request to demonstrate compliance with the terms of the licence. - Use one of the following document status codes: IA, IP |
| 9Y49 | Complete statement ‘Diamonds smaller than 0.5 carat’. Use of this code constitutes a legal declaration that the Russian origin synthetic diamonds processed in a third country are smaller than 0.5 carat. 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. |
| 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 |
|---|---|
| SN162 | 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. |
| SN163 |
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. Russian synthetic diamonds that have been processed in third countries and fall under this commodity code are prohibited from import into the UK after 24 April 2025 if they are larger than or equal to the weight of 0.5 carat (0.1 grams or equivalent). A licence may be granted for the import of certain Russian synthetic diamonds processed in third countries if it relates to the execution of obligations arising from contracts concluded before 24 April 2025. A General Trade Licence is also in place to enable the import of certain sanctioned Russian synthetic diamonds processed in a third country and located outside of Russia before 24 April 2025. Please see separate footnote. Please note that sanctions requirements also apply to unprocessed synthetic diamonds originating in, or consigned from, Russia. These requirements, and separate Kimberley Process requirements relevant to the import of rough diamonds, are covered in separate footnotes. |
| SN164 |
The General Trade Licence for sanctioned Russian synthetic diamonds that have been processed in third countries, permits goods that: Are a relevant third country processed diamond that was located outside of Russia before 24 April 2025 and has not been located in Russia at any time since. Are a relevant third country processed synthetic diamond that has previously been in free circulation in the United Kingdom and has not been located within Russia at any time since the 24 April 2025. Alongside their import, the licence permits certain services and actions related to their import. It may also be used in cases where a trader us unaware of a good's origin, such that their goods are potentially prohibited. The licence also has a record-keeping requirement. Traders importing goods under this licence may be required to present evidence of the goods location outside of Russia before the 24 April 2025 deadline. Please refer to the guidance for further information. Use of this licence entails a customs declaration. This Licence's document code is 9042 and licence number is GBSAN0003. |
Restriction on entry into free circulation for Russia
From 21 Apr 2023
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 allowed
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import allowed
|
| 9038 |
Goods exported from Russia prior to 21st April 2023 that arrive in the UK before 21st May 2023. |
Import allowed
|
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. |
| 9038 | Complete statement ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are exempt from sanctions on the basis that they had been exported from Russia prior to 21st April 2023 and arrived in the UK before 21st May 2023. 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 |
|---|---|
| SN123 |
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. A licence may be granted for the import into the UK of goods falling under this commodity code if it relates to the execution of obligations arising from contracts concluded before 21 April 2023. For goods exported from Russia prior to 21st April 2023 that arrive in the UK before 21st May 2023, please declare document code 9038. For other exceptions, please declare document code 9022. |
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. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Export authorization (Dual use) for All third countries
From 15 Nov 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| X060 |
Individual Export Authorisation - Article 12(1)(a) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X061 |
Union General Export Authorisation No EU001 - ANNEX II A - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X062 |
Union General Export Authorisation No EU002 - ANNEX II B - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X063 |
Union General Export Authorisation No EU003 - ANNEX II C - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X064 |
Union General Export Authorisation No EU004 - ANNEX II D - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X065 |
Union General Export Authorisation No EU005 - ANNEX II E - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X066 |
Union General Export Authorisation No EU006 - ANNEX II F - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X067 |
Union General Export Authorisation No EU007 - ANNEX II G - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X068 |
Union General Export Authorisation No EU008 - ANNEX II H - referred to in Article 12(1)(d) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X070 |
Global Export Authorisation - referred to in Article 12(1)(b) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| X071 |
National General Export Authorisations in national Official Journals - ANNEX III C - referred to in Article 12(6) of the Regulation (EU) 2021/821 of the European Parliament and of the Council |
Import/export allowed after control
|
| Y901 |
Product not included in the dual use list |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| X060 | Enter the nationality of the document (for UK use GB; for Union docs use EU) followed by: For a Individual Export authorisation enter IEA followed by the reference number of the authorisation document. - Use one of the following document status codes: AC, AE, AF, AP, AT, EA, EE, EP, ES, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA |
| X061 | Enter document ID ‘EUGEAEU001’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X062 | Enter document ID ‘EUGEAEU002’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X063 | Enter document ID ‘EUGEAEU003’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X064 | Enter document ID ‘EUGEAEU004’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X065 | Enter document ID ‘EUGEAEU005’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X066 | Enter document ID ‘EUGEAEU006’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X067 | Enter document ID ‘EUGEAEU007’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X068 | Enter document ID ‘EUGEAEU008’. Use of this document code is a legal declaration that the export complies with the terms of using this General Export Authorisation. Sufficient evidence must be held in records to demonstrate eligibility for use of this licence and must be produced on demand. - Use one of the following document status codes: IP |
| X070 | Enter the nationality of the document (for UK use GB; for Union docs use EU) followed by: For a Global Export authorisation enter EAG followed by the reference number of the authorisation document. - Use one of the following document status codes: AC, AE, AF, AP, AT, EA, EE, EP, ES, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA |
| Y901 | Complete statement ‘Export licence not required’. Use of this code constitutes a legal declaration that the goods do not require an export licence. 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 |
|---|---|
| CD464 | If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EU) 2021/821 of the European Parliament and of the Council and its amendments. |
| DU265 | Goods 6C004 from the dual use list. |
Export control for Belarus
From 25 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y801 |
Goods other than those concerned by the prohibitions defined in articles 1e.1 and 1f.1 of Regulation (EC) No 765/2006 |
Import/export allowed after control
|
| Y802 |
The prohibitions defined in articles 1e.1 and 1f.1 of Regulation (EC) No 765/2006 do not apply (see exemptions in articles 1e.3 and 1f.3) |
Import/export allowed after control
|
| X803 |
Export authorisation by virtue of articles 1e.4 and 1fa.1b of Regulation (EC) No 765/2006 |
Import/export allowed after control
|
| X805 |
Export authorisation by virtue of article 1f.4 of Regulation (EC) No 765/2006 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y801 | ‘Complete statement ‘Reg 765/2006 exempt’. Use of this code constitutes a legal declaration that the goods are not prohibited under Articles 1e(1) or 1f(1) of Regulation (EU) 765/2006 as amended. 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. |
| Y802 | Complete statement as follows depending on the entitlement to exemption -
Complete ‘Article 1e(3)(a) exemption’ or ‘Article 1f(3)(a) exemption’as appropriate, for exemption covering humanitarian purposes, health emergencies, the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or on the environment, or as a response to natural disasters;
Complete ‘Article 1e(3)(b) exemption’ or ‘Article 1f(3)(a) exemption’ as appropriate,’ for exemption covering medical or pharmaceutical purposes
Complete ‘Article 1e(3)(c) exemption’ or ‘Article 1f(3)(a) exemption’ as appropriate, for exemption covering temporary use by news media;
Complete ‘Article 1e(3)(d) exemption’ or ‘Article 1f(3)(a) exemption’ as appropriate, for exemption covering software updates
Complete ‘Article 1e(3)(e) exemption’ or ‘Article 1f(3)(a) exemption’ as appropriate, for exemption covering use as consumer communication devices
Complete ‘Article 1e(3)(f) exemption’ or ‘Article 1f(3)(a) exemption’ as appropriate, for exemption covering ensuring cyber-security and information security for natural or legal persons, entities or bodies in Belarus except for its government and undertakings directly or indirectly controlled by that government.
Complete ‘Article 1e(3)(g) exemption’ or ‘Article 1f(3)(a) exemption’ as appropriate, for exemption covering personal use of natural persons travelling to Belarus, and limited to personal effects, household effects, vehicles or tools of trade owned by those individuals and not intended for sale.
Use of these code constitutes a legal declaration that the goods are entitled to an exemption under articles 1e(3) and 1f(3) Regulation (EU) 765/2006 as amended. Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. |
| X805 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate X805 entry in DE 2/3 is required for each licence.
|
| Code | Description |
|---|---|
| TM951 | It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus. COUNCIL REGULATION (EC) No 765/2006 – Articles 1e (COUNCIL REGULATION (EU) 2022/355) |
Export control on restricted goods and technologies for North Korea (Democratic People’s Republic of Korea)
From 1 Jan 2022
Meet one of the following conditions 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
|
| C052 |
Export authorisation for restricted goods and technologies |
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. |
| C052 | For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component). If using more than one document then a separate C052 entry in DE 2/3 is required for each document. For status code XW: Enter text ‘Specific document’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX |
| Code | Description |
|---|---|
| CD994 | If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented. |
| DU265 | Goods 6C004 from the dual use list. |
| DU266 | Goods 6C005 from the dual use list. |
Export control on luxury goods for North Korea (Democratic People’s Republic of Korea)
From 1 Jan 2022
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y946 |
Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y946 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509). 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 |
|---|---|
| CD223 | The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509). |
| TM684 | Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509 |
Export control for Russian Federation
From 24 Jun 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| X990 |
Export authorisation by virtue of articles 2.4 or article 2a.4 and 2b.1b of Council Regulation (EU) No 833/2014 |
Import/export allowed after control
|
| X991 |
The prohibitions defined in articles 2.1 and 2a.1 of Council Regulation (EU) No 833/2014 do not apply (see contractual exemptions in article 2.5 and article 2a.5 - export authorization) |
Import/export allowed after control
|
| Y987 |
The prohibitions defined in articles 2.1 and 2a.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in articles 2.3 and 2a.3) |
Import/export allowed after control
|
| Y995 |
Goods other than those concerned by the prohibitions defined in articles 2.1 and 2a.1 of Regulation (EU) No 833/2014 |
Import/export allowed after control
|
| X840 |
Export authorisation by virtue of article 5q paragraph 1 of Council Regulation (EU) 833/2014 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| X990 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate X990 entry in DE 2/3 is required for each licence.
|
| Y987 | Complete statement ‘Reg 833/2014 exempt’ Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition defined in Council Regulation (EU) No 833/2014. 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. |
| Y995 | Complete statement ‘Reg 833/2014 exempt’. Use of this code constitutes a legal declaration that the goods are not concerned by Council Regulation (EU) No 833/2014 Articles 2.1 and 2a.1 prohibiting the export of dual use goods and technology to Russia. 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. |
| X840 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate X840 entry in DE 2/3 is required for each licence.
|
| Code | Description |
|---|---|
| TM856 | It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia. Regulation (EU) 833/2014 - Article 2 (1) |
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