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 2209001100.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 2209 0011 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Trade remedies, safeguards and retaliatory duties
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) excluding Belarus, Russian Federation | Additional duties | R1227/25 | |||
| Belarus (BY) | Additional duties | 50.00% |
|
R1227/25 | |
| Russian Federation (RU) | Additional duties | 50.00% |
|
R1227/25 |
Credibility checks
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Declaration of subheading submitted to physical restrictions (net weight/supplementary unit) | R0952/13 |
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 Additional code: VATZ VAT zero rate | 0.00% |
|
EU import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding Iceland, Liechtenstein, Norway, Switzerland | Import control of organic products | R2306/21 | ||
| 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) excluding European Union, Iceland, Norway, Switzerland, United Kingdom, United Kingdom (Northern Ireland) | Import control of organic products | S.I. 2019/693 | ||
| 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 2209 0011.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Supplementary unit | litre (l) |
|
C0200/20 |
EU export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Supplementary unit | litre (l) |
|
R2658/87 | |
| All countries (1011) | Declaration of subheading submitted to physical restrictions (net weight/supplementary unit) | R0952/13 |
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 commodity 2209001100
Chapter notes
-
This chapter does not cover:
-
a. products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
-
b. sea water (heading 2501);
-
c. distilled or conductivity water or water of similar purity (heading 2853);
-
d. acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 2915);
-
f. perfumery or toilet preparations (Chapter 33).
-
-
For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20°C.
-
For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.
Subheading note
- For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bar.
Additional notes
-
Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
-
For the purposes of heading 2204 and 2205 and subheading 2206 00 10:
-
a. ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
-
b. ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20°C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
-
c. ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
-
d. ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
-
e. ‘% vol’ is the symbol for alcoholic strength by volume.
-
-
For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1% vol and less than three-fifths of its total alcoholic strength by volume.
-
For the purposes of subheadings 2204 21, 2204 22 and 2204 29:
A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions do not volatilise. The total dry extract must be determined with the densimeter at 20°C.
B. (a) the presence in the products of subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
-
products of an actual alcoholic strength by volume of not more than 13% vol: 90g or less of total extract per litre;
-
products of an actual alcoholic strength by volume of more than 13% vol but not more than 15% vol: 130g or less of total dry extract per litre;
-
products of an actual alcoholic strength by volume of more than 15% vol but not more than 18% vol: 130g or less of total dry extract per litre;
-
products of an actual alcoholic strength by volume of more than 18% vol but not more than 22% vol: 330g or less of total dry extract per litre. Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98, 2204 22 98 and 2204 29 98;
(b) the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33.
-
-
Subheadings 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:
-
a. grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
-
having an actual alcoholic strength by volume of not less than 12% vol but less than 15% vol, and
-
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8.5% vol of a product derived from the distillation of wine;
-
-
b. wine fortified for distillation, that is to say a product:
-
having an actual alcoholic strength by volume of not less than 18% vol but not more than 24% vol,
-
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86% vol, and
-
having a maximum volatile acidity of 1.5g/l, expressed as acetic acid;
-
-
c. liqueur wine, that is to say, a product:
-
having a total alcoholic strength by volume of not less than 17.5% vol and an actual alcoholic strength by volume of not less than 15% vol but not more than 22% vol. and
-
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12% vol,
-
by freezing, or
-
by the addition during or after fermentation:
-
of a product derived from the distillation of wine, or
-
of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L249, 7.6.2019, p,1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
-
of a mixture of these products.
However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
-
-
-
For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:
-
a. ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
-
b. ‘varietal wines’ are wines which comply with the provisions of Article 120 of the UK equivalent of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
-
c. wines produced in the European Union are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.
-
-
For the purposes of subheadings 2204 30 92 and 2204 30 96 ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20C is not less than 50.9%.
-
Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7% vol shall be regarded as products of heading 2205.
-
For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
-
For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
-
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
-
fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 C.
-
-
For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60g/l, expressed as acetic acid.
-
Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
a) automotive petrol (conforming to EN 228);
b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
c) methyl tert-butylether (MTBE);
d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.
-
For the purposes of subheadings 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009(1), by the factor of 6,25.
Section notes
In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
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. |
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit) for All countries
From 1 Mar 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The weight of your goods is equal to or exceeds 1.40 kg |
Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
|
| Threshold condition |
The weight of your goods is equal to or exceeds 0.70 kg |
Declared subheading allowed
|
| Threshold condition |
The weight of your goods is equal to or exceeds 0.00 kg |
Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
|
| Code | Description |
|---|---|
| CD801 | Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit) are respected. If not, check the respective figures and correct if necessary. Otherwise, another goods code should be declared. |
Additional duties for All countries
From 20 Jul 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y155 |
Products exported directly or indirectly from the Russian Federation or Belarus |
Apply the duty
50.00 % |
|
No document provided |
Apply the duty
0.00 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y155 | Enter ‘Exported from Russia or Belarus’ - No document status code is required. |
| Code | Description |
|---|---|
| TM01026 | In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied. |
Import control of organic products for All countries
From 1 Jan 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C644 |
Certificate of inspection for organic products |
Import/export allowed after control
|
| Y929 |
Goods not concerned by Regulation (EU) 2018/848 (organic products) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 | 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: AE, AP, GE, LE, LP, UE |
| Y929 | Complete statement ‘Excluded from Reg 834/2007’. Use of this code constitutes a legal declaration that the goods are not concerned by Regulation (EC) No 834/2007 (organic products) Council Regulation (EC) No 834/2007 on organic production and labelling of organic products. 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 |
|---|---|
| CD808 |
If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625. |
| 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 May 2018
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 European Economic Area - Iceland
From 1 May 2018
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"). |
| CD379 | Products originating in Iceland in accordance with the provisions of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be subject to the customs duties set out in point 4a of Annex I to Table I of Protocol 3 to the EEA Agreement. (Decision of the EEA Joint Committee No 115/2017 of 13 June 2017 amending Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement). |
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
|
| Code | Description |
|---|---|
| TM01026 | In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied. |
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 |
| Code | Description |
|---|---|
| TM01026 | In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied. |
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 of organic 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 |
|---|---|---|
| C644 |
Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of Regulation (EC) No 834/2007 as retained in UK law. |
Import allowed
|
| Y929 |
Goods not covered by Regulation (EC) No 834/2007 (e.g. non organic goods) as retained in UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 | Enter the reference number of the Certificate in the format COI.xx.xxxx.xxxxxxx where the first three characters refer to the type of the certificate, the second two characters refer to the country of export, the third four characters refer to the year of issue and the last seven characters are a generic system number. In case of a COI Extract Certificate (C644) there is a slash and the extract number and format for COI Extract is ‘COI.XX.YYYY.nnnnnnn/mm’. If using more than one Certificate of Inspection and/or extract on a GB declaration, then a separate C644 entry in DE 2/3 is required for each Certificate of Inspection/extract. On Northern Ireland declarations, only one instance of document code C644 is permitted on an item. If using more than one certificate of inspection, then a separate item will need to be declared for the goods covered by each certificate. - Use one of the following document status codes: AE, AP, GE, LE, LP, UE |
| Y929 | Complete statement ‘Excluded from Reg 834/2007’. Use of this code constitutes a legal declaration that the goods are not concerned by Regulation (EC) No 834/2007 (organic products) Council Regulation (EC) No 834/2007 on organic production and labelling of organic products. 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 |
|---|---|
| CD808 | Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents. |
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 |
Declaration of subheading submitted to physical restrictions (net weight/supplementary unit) for All countries
From 1 Mar 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The weight of your goods is equal to or exceeds 1.40 kg |
Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
|
| Threshold condition |
The weight of your goods is equal to or exceeds 0.70 kg |
Declared subheading allowed
|
| Threshold condition |
The weight of your goods is equal to or exceeds 0.00 kg |
Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
|
| Code | Description |
|---|---|
| CD801 | Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit) are respected. If not, check the respective figures and correct if necessary. Otherwise, another goods code should be declared. |
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