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
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% |
|
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| Areas subject to VAT or Excise (1400) | Value added tax Additional code: VATZ VAT zero rate | 0.00% |
|
EU import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Import control on cat and dog fur | R1523/07 | ||
| All countries (1011) | Import control on seal products | R1850/15 | ||
| Ukraine (UA) | Import control | R0692/14 | ||
| Ukraine (UA) | Import control | R0263/22 |
UK import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Import control on cat and dog fur | S.I. 2009/1056 | ||
| All countries (1011) | Import control on seal products | 2018 No. 1034 | ||
| 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 6507 0000.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Export control on cat and dog fur | S.I. 2009/1056 |
EU export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All third countries (1008) | Export control on cat and dog fur | R1523/07 |
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;
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 heading 6507000000
Chapter notes
-
This chapter does not cover:
a. worn headgear of heading 6309;
b. asbestos headgear (heading 6812); or
c. dolls’ hats, other toy hats or carnival articles of Chapter 95.
-
Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
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-Canada agreement: re-imported goods
From 21 Sep 2017
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| U088 |
Origin declaration stating European Union origin, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| U088 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, LE, LP, UA, UE, UP or US: Reference must be made to Annex 5-A of the CETA agreement. Enter the reference number of the Origin declaration. Where a sequentially numbered range of declarations cover the goods enter the lowest to the highest reference numbers of the declarations concerned i.e., document code + 0054037-0054047: status code. Where declarations are not sequentially numbered enter the reference number of each declaration 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, LE, LP, UA, UE, UP, US, XB |
| Code | Description |
|---|---|
| CD727 | Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA). |
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 on cat and dog fur for All countries
From 15 Aug 2009
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y922 |
Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y922 | Complete either statement ‘Education and taxidermy only‘ or ‘No cat or dog fur’. Use of this code constitutes a legal declaration that either the goods are for education and taxidermy only or do not contain cat and/or dog fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) banning the placing on the market and the import to, or export from, the Union of cat and dog fur, and products containing such fur. 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 |
|---|---|
| CD568 | The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007). |
Import control on seal products for All countries
From 18 Oct 2015
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C679 |
Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015 |
Import/export allowed after control
|
| C680 |
Written notification of import and document giving evidence where the products were acquired (seal product) |
Import/export allowed after control
|
| C683 |
European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products |
Import/export allowed after control
|
| Y032 |
Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C679 | 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 Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document code + 0054037-0054047: status code. Where document are not sequentially numbered enter the reference number of each document concerned +D152 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 |
| C680 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US:bEnter the reference number of the Notification document. Where a sequentially numbered range of document 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 documents 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 |
| C683 | 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 Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document 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 |
| Y032 | Complete statement ‘Not containing seal products’. Use of this code constitutes a legal declaration that the goods do not require permits. 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 |
|---|---|
| CD603 | Seal products may only be placed on the market when they are accompanied by an attesting document (for commercial use) or a written notification of import (for personal use) and a document giving evidence where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 (OJ L 271)). |
| 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"). |
Tariff preference for Mercosur
From 1 May 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| U126 |
Statement on origin (Article 3.16 of the EU-Mercosur Interim Trade Agreement) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
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 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. |
Import control on cat and dog fur for All countries
From 1 Feb 2024
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y922 |
Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) as transposed into UK law |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y922 | Complete either statement ‘Education and taxidermy only‘ or ‘No cat or dog fur’. Use of this code constitutes a legal declaration that either the goods are for education and taxidermy only or do not contain cat and/or dog fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) banning the placing on the market and the import to, or export from, the Union of cat and dog fur, and products containing such fur. 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 |
|---|---|
| CD568 | The placing on the market and the import to, or export from, the United Kingdom of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007 as transposed into UK law). |
Import control on seal products 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 |
|---|---|---|
| C679 |
Attesting Document (seal product), issued by a recognised body in accordance with UK regulations [Regulation (EU) 2015/1850 as retained in UK law]. |
Import allowed
|
| C680 |
Written notification of import and document giving evidence where the seal products were acquired. |
Import allowed
|
| C683 |
Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the UK market in accordance with UK regulations [Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products as retained in UK law]. |
Import allowed
|
| Y032 |
Goods other than seal products listed in Regulation (EU) 2015/1850 as retained in UK law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C679 | 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 Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document code + 0054037-0054047: status code. Where document are not sequentially numbered enter the reference number of each document concerned +D152 For status code XB: Enter text ‘Below de minimis’ 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 |
| C680 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US:bEnter the reference number of the Notification document. Where a sequentially numbered range of document 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 documents concerned. For status code XB: Enter text ‘Below de minimis’ 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 |
| C683 | 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 Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document 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 minimis’ 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 |
| Y032 | Complete statement ‘Not containing seal products’. Use of this code constitutes a legal declaration that the goods do not require permits. 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 |
|---|---|
| CD603 | Seal products may only be placed on the market when accompanied by an attesting document or written notification of import and a document giving evidence of where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 as retained in UK law). |
| CD730 | Seal products being imported to be placed on the UK market are controlled by Regulation (EU) 2015/1850 as retained in UK law. Listed goods require documentary evidence before import is allowed. Certificates C679, C680 or C683 may apply. Goods not listed in this regulation are exempt from the Certification requirements. If the documentation presented for verification contains references to the European Union or the Union's market, it may nevertheless be verified. In such cases, the words "EUROPEAN UNION" and "UNION'S MARKET" should be struck out on verification, substituting (respectively) "UNITED KINGDOM" and "MARKET IN THE UNITED KINGDOM", and these amendments should be initialled. |
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 |
|---|---|
| 03026 | UK VAT zero rate |
| Code | Description code |
|---|---|
| VATZ | VAT zero rate |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Export control on cat and dog fur for All countries
From 1 Feb 2025
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y922 |
Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) as transposed into UK law |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y922 | Complete either statement ‘Education and taxidermy only‘ or ‘No cat or dog fur’. Use of this code constitutes a legal declaration that either the goods are for education and taxidermy only or do not contain cat and/or dog fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) banning the placing on the market and the import to, or export from, the Union of cat and dog fur, and products containing such fur. 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 |
|---|---|
| CD568 | The placing on the market and the import to, or export from, the United Kingdom of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007 as transposed into UK law). |
Export control on cat and dog fur for All third countries
From 15 Aug 2009
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y922 |
Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y922 | Complete either statement ‘Education and taxidermy only‘ or ‘No cat or dog fur’. Use of this code constitutes a legal declaration that either the goods are for education and taxidermy only or do not contain cat and/or dog fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343) banning the placing on the market and the import to, or export from, the Union of cat and dog fur, and products containing such fur. 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 |
|---|---|
| CD568 | The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007). |
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