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 3403192000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 3403 1920 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Suspensions
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0.00% | R2658/87 | ||
| All countries (1011) | Airworthiness tariff suspension | 0.00% | R1517/18 |
Import VAT and excise
- Excise duties apply to the import of commodity 3403192000.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
|
||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X520 Excise - full, 520, unrebated light oil, other | £0.6267 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X522 Excise - full, 522, rebated light oil, unleaded fuel | £0.5295 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X541 Excise - full, 541, unrebated heavy oil | £0.5295 / litre (l) |
|
||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X542 Excise - full, 542, kerosene as off-road motor vehicle fuel | £0.1018 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X551 Excise - full, 551, rebated heavy oil, kerosene | £0.00 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X556 Excise - full, 556, rebated heavy oil, gas oil | £0.1018 / litre (l) |
|
||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X561 Excise - full, 561, rebated heavy oil, fuel oil | £0.0978 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X570 Excise - full, 570, rebated heavy oil, other | £0.00 / litre (l) |
|
EU import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Import control - Waste | R1157/24 | ||
| North Korea (Democratic People’s Republic of Korea) (KP) | Import prohibition |
|
R1509/17 | |
| 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 - waste | S.I. 2019/590 | ||
| North Korea (KP) | Import prohibition |
|
S.I. 2019/411 | |
| 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 3403 1920.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) excluding Australia, Austria, Belgium, Canada, Chile, Colombia, Costa Rica, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States | Export control - Waste | S.I. 2019/590 | |||
| OECD (1014) | Export control - Waste | S.I. 2019/590 | |||
| North Korea (KP) | Export control on restricted goods and technologies | S.I. 2019/411 | |||
| Russia (RU) | Export control | 2022 No.998 | |||
| Ukraine (UA) | Export control | S.I. 2019/855 |
EU export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All third countries (1008) excluding Australia, Canada, Chile, Colombia, Costa Rica, Iceland, Israel, Japan, Korea, Republic of (South Korea), Liechtenstein, Mexico, New Zealand, Norway, Switzerland, Türkiye, United Kingdom (excluding Northern Ireland), United States | Export control - Waste | R1157/24 | |||
| OECD (1014) | Export control - Waste | R1157/24 | |||
| Belarus (BY) | Export control | R0765/06 | |||
| Iran, Islamic Republic of (IR) | Export control | R0267/12 | |||
| North Korea (Democratic People’s Republic of Korea) (KP) | Restriction on export | R1836/17 | |||
| Russian Federation (RU) | Export control | R0833/14 |
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- 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 3403192000
Chapter notes
-
This chapter does not cover:
-
a. edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould-release preparations (heading 1517);
-
b. separate chemically defined compounds; or
-
c. shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).
-
-
For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments).
Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.
-
For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature:
-
a. give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
-
b. reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyn/cm) or less.
-
-
In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in Note 2 to Chapter 27.
-
In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
-
a. chemically produced organic products of a waxy character, whether or not water soluble;
-
b. products obtained by mixing different waxes;
-
c. products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to:
-
(a) products of heading 1516, 3402 or 3823, even if having a waxy character;
-
(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
-
(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
-
(d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading 3405, 3809, etc.).
-
Section notes
-
(A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
-
Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
-
Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
b. presented together; and
c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
-
Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
| Code | Description |
|---|---|
| NC033 | Definition according to the EN 16575 standard. |
| 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. |
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries
From 1 Jul 2016
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C990 |
End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C990 | Provide the authorisation decision number for the Authorised Use/End-Use authorisation ships and platforms in the format: • 2 digit code identifying the member state of authorisation, e.g., GB. • 3 digit code indicating that an Authorised Use/End-Use authorisation ships and platforms is held, i.e., EUS (Authorisation code) • followed by the authorisation reference number. C990 must be used in conjunction with DE 1/11 code 1SW - No document status code is required. |
| Code | Description |
|---|---|
| EU003 | According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods. |
| TM510 |
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. |
| TM511 |
Goods intended for incorporation in drilling or production platforms: Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms. |
Airworthiness tariff suspension for All countries
From 1 Nov 2018
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C119 |
Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C119 | Enter the reference number of the Authorised Release Certificate formerly referred to as Certificate of airworthiness or equivalent certificate. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e., document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. Faxed copy not acceptable. - Use one of the following document status codes: AE, GE |
| Code | Description |
|---|---|
| CD333 | The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended. In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate. The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517. |
Import control - Waste for All countries
From 21 May 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII |
Import/export allowed after control
|
| Y923 |
Product not subjected to the provisions of Regulation (EU) 2024/1157 |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA and Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) on shipments of waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - Use one of the following document status codes: AC, AF, AT |
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 4 (paragraphs 1 and 2) of Regulation (EU) 2024/1157 shall be subject to the procedure of prior written notification and consent. |
| CD573 | The wastes mentioned in Article 4(paragraph 4) of Regulation (EU) 2024/1157 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg. |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). Article 4 (paragraph 2 letter e) of Regulation (EU) 2024/1157. |
| CD577 |
By way of derogation from Article 4(1) and (2), shipments of waste explicitly destined for laboratory aalysis or experimental treatment trials to assess either the physical or chemical characteristics of the waste or to determine its suitability for recovery or disposal shall be subject to the general information requirements laid down in Article 18 where all of the following conditions are fulfilled: (a) the quantity of waste does not exceed the quantity reasonably needed to perform the analysis or trial in each particular case, but not more than 250 kg or any larger quantity agreed on a case-by- case basis by the competent authorities of dispatch and destination and the person who arranges the shipment; (b) in the event a quantity higher than 250 kg is requested by the person who arranges the shipment, that person shall provide the information contained in Annex VII, to the extent possible, to the competent authorities of dispatch and destination together with the reasoned explanation why such a larger quantity is needed to perform the analysis or trial. Article 4 (paragraph 5) - Regulation (EU) 2024/1157 |
| 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 to 31 Dec 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 |
| Code | Description |
|---|---|
| TM398 | Goods from the Annex VI of Regulation (EU) 2017/1509 (Petroleum products) |
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 - waste for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - Use one of the following document status codes: AC, AF, AT |
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subject to the procedure of prior written notification and consent. |
| CD573 | The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006, as retained in UK Law. |
| CD577 | The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006), as retained in UK Law, to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022: Import allowed subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for Business and Trade being informed at least ten working days in advance of this exception being used. |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 | Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| 9010 | Complete statement ‘Contractual exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022. It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used. Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand. |
| 9017 | Complete statement ‘From Government Controlled Area’. Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN008 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
| Code | Description |
|---|---|
| 01520 | UK tax type 520, UNREBATED LIGHT OIL, OTHER |
| Code | Description code |
|---|---|
| X520 | Excise - full, 520, unrebated light oil, other |
| Code | Description |
|---|---|
| 01522 | UK tax type 522, REBATED LIGHT OIL, UNLEADED FUEL |
| Code | Description code |
|---|---|
| X522 | Excise - full, 522, rebated light oil, unleaded fuel |
| Code | Description |
|---|---|
| 01541 | UK tax type 541, UNREBATED HEAVY OIL |
| Code | Description code |
|---|---|
| X541 | Excise - full, 541, unrebated heavy oil |
| Code | Description |
|---|---|
| 01542 | UK tax type 542, KEROSENE AS OFF-ROAD MOTOR VEHICLE FUEL |
| Code | Description code |
|---|---|
| X542 | Excise - full, 542, kerosene as off-road motor vehicle fuel |
| Code | Description |
|---|---|
| 01551 | UK tax type 551, REBATED HEAVY OIL, KEROSENE |
| Code | Description code |
|---|---|
| X551 | Excise - full, 551, rebated heavy oil, kerosene |
| Code | Description |
|---|---|
| 01556 | UK tax type 556, REBATED HEAVY OIL, GAS OIL |
| Code | Description code |
|---|---|
| X556 | Excise - full, 556, rebated heavy oil, gas oil |
| Code | Description |
|---|---|
| 01561 | UK tax type 561, REBATED HEAVY OIL, FUEL OIL |
| Code | Description code |
|---|---|
| X561 | Excise - full, 561, rebated heavy oil, fuel oil |
| Code | Description |
|---|---|
| 01570 | UK tax type 570, REBATED HEAVY OIL, OTHER |
| Code | Description code |
|---|---|
| X570 | Excise - full, 570, rebated heavy oil, other |
Export control - Waste for All countries
From 1 Feb 2025
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD576 | Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, as retained in UK Law, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations). |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
Export control - Waste for OECD
From 1 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - Use one of the following document status codes: AC, AF, AT |
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subject to the procedure of prior written notification and consent. |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006, as retained in UK Law. |
| CD576 | Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, as retained in UK Law, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations). |
| CD577 | The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006), as retained in UK Law, to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
Export control on restricted goods and technologies for North Korea
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C052 |
Export authorisation for restricted goods and technologies |
Import/export allowed after control
|
| Y999 |
Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C052 | For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component). If using more than one document then a separate C052 entry in DE 2/3 is required for each document. For status code XW: Enter text ‘Specific document’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX |
| Y999 | For Imports: In the Document Reason field, complete the reference number of the document which provides proof that the products were already on the way to the Union on 21st June 2025 and remain eligible for preference under the terms of Article 2 of Reg. 2025/1206. For exports: Complete statement ‘CDS Waiver’. Use of this code on an export declaration constitutes a legal declaration that the goods do not require the certificate or licence shown. 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 |
|---|---|
| EX008 | The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Export control for Russia
From 1 Nov 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Import/export allowed after control
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
Export control for Ukraine
From 1 Nov 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Import/export allowed after control
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN029 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Export control - Waste for All third countries
From 21 May 2026
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y923 |
Product not subjected to the provisions of Regulation (EU) 2024/1157 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) on shipments of waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD576 | Exports from the Union of the wastes (listed in Article 39 of Regulation (EU) 2024/1157) destined for recovery in countries to which the OECD Decision does not apply shall be prohibited. |
Export control - Waste for OECD
From 21 May 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII |
Import/export allowed after control
|
| Y923 |
Product not subjected to the provisions of Regulation (EU) 2024/1157 |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA and Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) on shipments of waste. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - Use one of the following document status codes: AC, AF, AT |
| C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - Use one of the following document status codes: AC, AF, AT |
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 4 (paragraphs 1 and 2) of Regulation (EU) 2024/1157 shall be subject to the procedure of prior written notification and consent. |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). Article 4 (paragraph 2 letter e) of Regulation (EU) 2024/1157. |
| CD576 | Exports from the Union of the wastes (listed in Article 39 of Regulation (EU) 2024/1157) destined for recovery in countries to which the OECD Decision does not apply shall be prohibited. |
| CD577 |
By way of derogation from Article 4(1) and (2), shipments of waste explicitly destined for laboratory aalysis or experimental treatment trials to assess either the physical or chemical characteristics of the waste or to determine its suitability for recovery or disposal shall be subject to the general information requirements laid down in Article 18 where all of the following conditions are fulfilled: (a) the quantity of waste does not exceed the quantity reasonably needed to perform the analysis or trial in each particular case, but not more than 250 kg or any larger quantity agreed on a case-by- case basis by the competent authorities of dispatch and destination and the person who arranges the shipment; (b) in the event a quantity higher than 250 kg is requested by the person who arranges the shipment, that person shall provide the information contained in Annex VII, to the extent possible, to the competent authorities of dispatch and destination together with the reasoned explanation why such a larger quantity is needed to perform the analysis or trial. Article 4 (paragraph 5) - Regulation (EU) 2024/1157 |
Export control for Belarus
From 25 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y719 |
The prohibitions defined in article 1bb paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1bb paragraph 7) |
Import/export allowed after control
|
| Y745 |
The prohibitions defined in article 1bb paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1bb paragraph 11) |
Import/export allowed after control
|
| X844 |
Export authorisation by virtue of article 1bb.8 of Council Regulation (EU) 765/2006 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y719 | Complete statement ‘Reg 765/2006 exempt’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under article 1bb paragraph 7 of Regulation (EU) 765/2006 as amended.
Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. |
| Y745 | Complete statement ‘Reg 765/2006 exempt’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under Article 1bb paragraph 11 of Regulation (EU) 765/2006 as amended. Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. |
| X844 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate L153 entry in DE 2/3 is required for each licence. Document status code XW should only be used when the licence has been declared against another document code on the same item. In this case the document ID and document reason fields should be completed with the document code that the licence was declared against. The actual licence ID must not be repeated on the same item.
|
| Code | Description |
|---|---|
| CD922 |
It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus. Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865) |
Export control for Iran, Islamic Republic of
From 30 Sep 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y243 |
Goods exempted from prohibition by virtue of Article 10 of Regulation (EU) 267/2012 |
Import/export allowed after control
|
| Y253 |
The declared goods are not concerned by Council Regulation (EU) No. 267/2012, Annex VI |
Import/export allowed after control
|
| Y254 |
By virtue of article 8.4 Regulation (EU) No. 267/2012 items included in the Common Military List, or in Annex I, II or IIA are excluded from Annex VI and VIA |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y243 | Complete statement ‘Contractual Exemption’. Use of this code constitutes a legal declaration that the goods are subject to an exemption by virtue of Article 10 of EU Reg 267/2012. Sufficient evidence must be held in records to demonstrate eligibility for this waiver and must be produced on demand. - No document status code is required. |
| Y253 | Complete statement ‘Reg 267/2012 Exempt’. Use of this code constitutes a legal declaration that the goods are not concerned by Annex VI of Regulation (EU) 267/2012. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Y254 | Complete statement “Article 8.4 Reg 267/2021 exempt”. Use of this code constitutes a legal declaration that the goods are not listed in Annex VI and VIA of (EU) Reg 267/2012. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| TM01046 |
Article 8 of Regulation (EU) No 267/2012 (consolidated version) 1.It shall be prohibited to sell, supply, transfer or export key equipment or technology listed in Annexes VI and VIA, directly or indirectly, to any Iranian person, entity or body, or for use in Iran. 2.Annexes VI and VIA shall include key equipment and technology for the following key sectors of the oil and gas industry in Iran: (a) exploration of crude oil and natural gas; (b) production of crude oil and natural gas; (c) refining; (d) liquefaction of natural gas. 3.Annexes VI and VIA shall also include key equipment and technology for the petrochemical industry in Iran. 4.Annexes VI and VIA shall not include items included in the Common Military List, or in Annex I, II or IIA. Article 10 1.The prohibitions in Articles 8 and 9 shall not apply to: (a) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas as listed in Annex VI concluded before 30 September 2025, or ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; (b) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology for the petrochemical industry as listed in Annex VI concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; (c) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas and for the petrochemical industry as listed in Annex VIA concluded before 30 September 2025 and relating to an investment in Iran in the exploration of crude oil and natural gas, production of crude oil and natural gas, and the refining, liquefaction of natural gas made before 30 September 2025, or relating to an investment in Iran in the petrochemical industry made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; or (d) the provision of technical assistance intended solely for the installation of equipment or technology delivered in accordance with points (a), (b) and (c), provided that the natural or legal person, entity or body seeking to engage in such transactions, or to provide assistance to such transactions, has notified, at least 20 working days in advance, the transaction or assistance to the competent authority of the Member State in which it is established. 2.The prohibitions set out in Articles 8 and 9 shall be without prejudice to the execution of obligations arising from contracts referred to in Article 12(1), point (b), and Article 14(1), point (b), provided that those obligations arise from service contracts or ancillary contracts necessary for their execution and provided that the execution of those obligations has been authorised in advance by the competent authority concerned and the Member State concerned has informed the other Member States and the Commission of its intention to grant an authorisation. |
Restriction on export for North Korea (Democratic People’s Republic of Korea)
From 28 Jun 2018
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y082 |
Derogation from export prohibition by virtue of Article 16e (1) of Council Regulation (EU) 2017/1509 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y082 | Complete statement ‘Exempt from Reg 2017/1509’. Use of this code constitutes a legal declaration that the goods are eligible for an exemption under Article 16e (1) of Reg. 2017/1509. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD294 | By way of derogation from Article 16d of Regulation (EU) 2017/1509, the competent authorities of the Member States may authorise transactions in refined petroleum products that are determined to be exclusively for humanitarian purposes, provided that all of the following conditions are met: (a) the transactions do not involve individuals or entities that are associated with the DPRK's nuclear or ballistic missile programmes or other activities prohibited by UNSCR 1718 (2006), 1874 (2009), 2087 (2013), 2094 (2013), 2270 (2016), 2321 (2016), 2356 (2017), 2371 (2017), 2375 (2017) or 2397 (2017), including the persons, entities and bodies listed in Annexes XIII, XV, XVI and XVII; (b) the transaction is unrelated to generating revenue for the DPRK's nuclear or ballistic missile programmes or other activities prohibited by UNSCR 1718 (2006), 1874 (2009), 2087 (2013), 2094 (2013), 2270 (2016), 2321 (2016), 2356 (2017), 2371 (2017), 2375 (2017) or 2397 (2017); (c) the Sanctions Committee has not notified the Member States that 90% of the aggregate annual limit has been reached; and (d) the Member State concerned notifies the Sanctions Committee of the amount of the export and information on all parties to the transaction every 30 days. |
| TM809 | Goods from the Annex XId of Regulation (EU) 2017/1509 (Refined petroleum products) |
Export control for Russian Federation
From 26 Jun 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| X834 |
Export authorisation by virtue of article 3k.5 of Council Regulation (EU) 833/2014 |
Import/export allowed after control
|
| X840 |
Export authorisation by virtue of article 5q paragraph 1 of Council Regulation (EU) 833/2014 |
Import/export allowed after control
|
| Y833 |
The prohibitions defined in article 3k paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3k paragraph 4) |
Import/export allowed after control
|
| Y708 |
The prohibitions defined in article 3k paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3k paragraph 4a) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| X834 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate X834 entry in DE 2/3 is required for each licence.
|
| X840 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate X840 entry in DE 2/3 is required for each licence.
|
| Y833 | Complete statement ‘Reg 833/2014 exempt’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from prohibition under Article 3(K)(4) of Regulation (EU) 833/2014 as amended. This exemption covers goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects. of their staff. 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. |
| Y708 | Complete statement “ 833/2014 exempt”. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under article 3k paragraph 4a of Regulation (EU) 833/2014. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD869 | It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia. |
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