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 3403910000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 3403 9100 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Import VAT and excise
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
|
EU import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Import control on seal products | R1850/15 | ||
| All countries (1011) | Import control on ozone-depleting substances | R0590/24 | ||
| North Korea (Democratic People’s Republic of Korea) (KP) | Restriction on entry into free circulation | R1509/17 | ||
| Ukraine (UA) | Import control | R0263/22 | ||
| Ukraine (UA) | Import control | R0692/14 |
UK import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Import control on seal products | 2018 No. 1034 | ||
| All countries (1011) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4601 Ozone Depleting Substance imported for destruction |
S.I. 2019/583 | ||
| All countries (1011) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4602 Ozone Depleting Substance imported not for destruction. |
S.I. 2019/583 | ||
| All countries (1011) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4605 Goods not containing Ozone Depleting Substances. |
S.I. 2019/583 | ||
| North Korea (KP) | Restriction on entry into free circulation | 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 9100.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) |
Export control on ozone-depleting substances
Control applies to goods covered under additional code: 4603 Ozone Depleting Substance exported for destruction. |
S.I. 2019/583 | |||
| All countries (1011) |
Export control on ozone-depleting substances
Control applies to goods covered under additional code: 4604 Ozone Depleting Substance exported not for destruction. |
S.I. 2019/583 | |||
| All countries (1011) |
Export control on ozone-depleting substances
Control applies to goods covered under additional code: 4605 Goods not containing Ozone Depleting Substances. |
S.I. 2019/583 | |||
| 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) | Export control on ozone-depleting substances | R0590/24 | |||
| Belarus (BY) | Export control | R0765/06 | |||
| 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
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Preferential rules of origin
To view rules of origin, select a country with which the EU has a trade agreement from the list above.
Non-preferential rules of origin
The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)
Non-preferential rules of origin allows the implementation of several commercial policy measures such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
They are also used for trade statistics, public tenders and origin marking.
Notes for commodity 3403910000
Chapter notes
-
This chapter does not cover:
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a. edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould-release preparations (heading 1517);
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b. separate chemically defined compounds; or
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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
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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:
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a. chemically produced organic products of a waxy character, whether or not water soluble;
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b. products obtained by mixing different waxes;
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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;
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(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
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(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
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(d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading 3405, 3809, etc.).
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Section notes
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(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 |
|---|---|
| TN701 |
According to Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. |
Tariff preference for EU-Canada agreement: re-imported goods
From 21 Sep 2017
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| U088 |
Origin declaration stating European Union origin, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| U088 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, LE, LP, UA, UE, UP or US: Reference must be made to Annex 5-A of the CETA agreement. Enter the reference number of the Origin declaration. Where a sequentially numbered range of declarations cover the goods enter the lowest to the highest reference numbers of the declarations concerned i.e., document code + 0054037-0054047: status code. Where declarations are not sequentially numbered enter the reference number of each declaration concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, LE, LP, UA, UE, UP, US, XB |
| Code | Description |
|---|---|
| CD727 | Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA). |
Tariff preference for EU-Switzerland agreement: re-imported goods
From 1 Jan 2007
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| U090 |
Movement certificate EUR. 1 or Movement certificate EUR-MED (under the condition that in box 7 the remark "no cumulation applied" is marked with a cross) stating European Community origin, in the context of the agreement between the European Union and the Swiss Confederation |
Apply the mentioned duty
|
| U091 |
Invoice declaration or Invoice declaration EUR-MED (under the condition the declaration contains the remark "no cumulation applied"), stating European Community origin, in the context of the agreement between the European Union and the Swiss Confederation |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| U090 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the Certificate. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e., document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| U091 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the invoice. Where a sequentially numbered range of invoices cover the goods enter the lowest to the highest reference numbers of the invoices concerned i.e., document code + 0054037-0054047: status code. Where invoices are not sequentially numbered enter the reference number of each invoice concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| Code | Description |
|---|---|
| CD500 | Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation. |
Import control on ozone-depleting substances for All countries
From 11 Mar 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y793 |
Products and equipment containing ozone-depleting substances or whose functioning relies upon those substances, imported/exported as personal effects (Article 5(2) Regulation (EU) 2024/590) |
Entry into free circulation allowed
|
| Y792 |
Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590 |
Entry into free circulation allowed
|
| L100 + Y791 + Y797 + Y798 + Y799 |
Meet all conditions Import licence "controlled substances" (ozone), issued by the Commission and Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590) and Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590 and Declaration of net mass of ozone-depleting substance(s), when included in products and equipment and Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment |
Entry into free circulation allowed
|
| L100 + Y789 + Y797 + Y798 + Y799 |
Meet all conditions Import licence "controlled substances" (ozone), issued by the Commission and Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590) and Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590 and Declaration of net mass of ozone-depleting substance(s), when included in products and equipment and Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment |
Entry into free circulation allowed
|
| L100 + Y790 + Y797 + Y798 + Y799 |
Meet all conditions Import licence "controlled substances" (ozone), issued by the Commission and Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590) and Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590 and Declaration of net mass of ozone-depleting substance(s), when included in products and equipment and Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment |
Entry into free circulation allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y793 | Enter ‘Personal Effects’. Use of this code constitutes a legal declaration that the goods are personal effects entitled to an exemption under article 5(2) of Regulation (EU) 2024/590. 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. |
| Y792 | Enter ‘Not concerned by Reg 2024/590’. Use of this code constitutes a legal declaration that the goods are not those concerned by Regulation (EU) 2024/590. 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. |
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. For all uses of document code L100: If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XW |
| Y791 | Enter ‘Laboratory/Analytical Exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from prohibition under the provisions of articles 8, 11(1), 13(1)(c), article 13(1)(j), article 14 (1)(a) or article 14(1)(g) of Regulation (EU) 2024/590. 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. |
| Y797 | Enter the Licensing system registration identification number in the document ID field. - No document status code is required. |
| Y798 | In the Document ID field, enter the total net mass in kilogrammes of ozone-depleting substances in products and equipment with measurement unit code ‘KGM’ e.g., 50KGM for 50kgs of ozone-depleting substances. - No document status code is required. |
| Y799 | In the document ID field enter the amount calculated by multiplying the net mass of the ozone-depleting substance by the appropriate ozone-depleting potential. - No document status code is required. |
| Y789 | Enter ‘Critical Use halon’. Use of this code constitutes a legal declaration that the goods qualify as critical use halon under Annex V of Regulation (EU) 2024/590 and qualify for an exemption under article 13(1)(h) or Article 14(1)(f) of Regulation (EU) 2024/590. 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. |
| Y790 | Enter ‘Destruction or Reclamation’. Use of this code constitutes a legal declaration that the goods are being imported for the purposes of destruction or reclamation and qualify for an exemption under article 13(1)(d), article 13(1)(e) or article 13(1)(i) of Regulation (EU) 2024/590. 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 |
|---|---|
| CD911 |
The placing on the market and import of ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall be prohibited. (Articles 4 and 5 of regulation (EU) 2024/590) By virtue of Article 13 of Regulation (EU) 2024/590, the following imports are allowed: (a) ozone-depleting substances to be used as feedstock in accordance with Article 6; (b) ozone-depleting substances to be used as process agents in accordance with Article 7; (c) ozone-depleting substances to be used for essential laboratory and analytical uses in accordance with Article 8; (d) ozone-depleting substances for destruction by technology as referred to in Article 20(6); (e) ozone-depleting substances for reclamation as referred to in Article 12; (f) methyl bromide for emergency use in accordance with Article 10; (g) recovered, recycled or reclaimed halons, under the condition that they are only imported for critical uses referred to in Article 9(1), by undertakings authorised by the competent authority of the Member State concerned to store halons for critical uses; (h) products and equipment containing halons or whose functioning relies upon halons, for the purposes of critical uses referred to in Article 9(1); (i) products and equipment containing ozone-depleting substances, or whose functioning relies upon those substances, for destruction, where applicable by technology as referred to in Article 20(6); (j) products and equipment containing ozone-depleting substances or whose functioning relies upon those substances, for the purposes of essential laboratory and analytical uses as referred to in Article 8. The imports falling under the above exemptions shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 16. According to article 15.1 of Regulation (EU) 2024/590, import of non-refillable containers for ozone-depleting substances, empty, or fully or partially filled, shall be prohibited, except for essential laboratory and analytical uses as referred to in Article 8. Undertakings which place on the market refillable containers for ozone-depleting substances shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling. (Article 15.3 subparagraph (1) of Regulation (EU) 2024/590). |
| CD912 | Each importer, undertaking or operator that imports ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall provide to customs authorities the licensing system registration identification number and the number of the licence pursuant to Article 13(2) and Article 14(3). |
| CD913 |
By virtue of Article 17.3 (c) and (d), when importing goods, the following information shall be declared: - net mass of ozone-depleting substance(s), also when included in products and equipment. - net mass multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment. |
Import control on seal products for All countries
From 18 Oct 2015
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C679 |
Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015 |
Import/export allowed after control
|
| C680 |
Written notification of import and document giving evidence where the products were acquired (seal product) |
Import/export allowed after control
|
| C683 |
European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products |
Import/export allowed after control
|
| Y032 |
Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C679 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document code + 0054037-0054047: status code. Where document are not sequentially numbered enter the reference number of each document concerned +D152 For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| C680 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US:bEnter the reference number of the Notification document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each documents concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| C683 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| Y032 | Complete statement ‘Not containing seal products’. Use of this code constitutes a legal declaration that the goods do not require permits. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD603 | Seal products may only be placed on the market when they are accompanied by an attesting document (for commercial use) or a written notification of import (for personal use) and a document giving evidence where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 (OJ L 271)). |
| Code | Description |
|---|---|
| TM904 |
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019. As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4. In view of the application of these measures, the origin certificates codes U179 and U180 must be declared. The country code to be entered in the origin declaration when these proofs of origin are used is "2000". |
Tariff preference for EEA - European Economic Area
From 1 Jul 2007
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y021 |
Request for EEA preferential treatment |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y021 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the preference document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e. d,ocument code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. For status code XB: Enter text ‘Below De Minimus’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| Code | Description |
|---|---|
| CD303 | The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations"). |
Tariff preference for Mercosur
From 1 May 2026 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 |
Restriction on entry into free circulation for North Korea (Democratic People’s Republic of Korea)
From 1 Sep 2017
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y944 |
Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y944 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are not those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509 concerning restrictive measures against the Democratic People’s Republic of Korea. COUNCIL REGULATION (EU) 2017/1509 concerning restrictive measures against the Democratic People’s Republic of Korea and repealing Regulation No 329/2007. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD995 | If the declared goods are described in the footnotes linked to the measure, export/import is not allowed. |
| 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. |
Restriction on entry into free circulation for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
| 9Y06 |
Ozone Depleting Substances for Northern Ireland (provides exemption from GB ODS measures) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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. |
| 9Y06 | Complete statement ‘Northern Ireland Import’. Use of this code constitutes a legal declaration that the goods containing Ozone Depleting Substances are being imported and placed on the market in Northern Ireland and will not be released for free circulation in Great Britain. 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. |
| Code | Description |
|---|---|
| OZ011 |
The declared goods are concerned by Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and are identified as containing Ozone Depleting Substances (ODS). A list of ODS can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. The importer/exporter must register on the Great Britain ODS Service and obtain quota and a licence to import ODS or equipment containing ODS. A licence for the export of ODS or equipment containing ODS is also required. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. To apply for Great Britain ODS Quota (the window to apply for quota is between 30 July and 31 August): https://www.gov.uk/guidance/applying-for-quota-to-import-or-produce-ozone-depleting-substances. To apply for a Great Britain ODS import/export licence: https://www.gov.uk/guidance/applying-for-a-licence-to-import-or-export-ozone-depleting-substances. Importers selecting L100 must provide the issued import/export licence number in customs declarations. If importing/exporting ODS into/out of Great Britain, you must report these activities to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. |
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| OZ014 |
The importer has checked the requirements of Article 15 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods contain Ozone Depleting Substances (ODS) for destruction. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods This is a legal declaration and may be subject to audit. If products and equipment contaning ODS are identified for destruction, L100 applies and the importer must register on the Great Britain ODS Service and apply for an ODS licence to import the ODS into Great Britain for destruction at a licenced facility: https://www.gov.uk/government/publications/licensed-waste-facilities-that-accept-waste-f-gas-and-ods. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. https://www.gov.uk/guidance/recovering-ods-from-equipment. ODS imported into Great Britain for destruction must be reported to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. The importer must comply with Hazardous Waste Regulations: https://www.gov.uk/dispose-hazardous-waste. |
| OZ017 |
The importer declares that the goods contain ODS are not released for free circulation in Great Britain (GB) and therefore do not require a GB ODS import licence. The importer declares that the goods are imported into Northern Ireland. This declaration may be subject to audit. Northern Ireland remains part of the EU ODS licencing system. For further information on EU ODS and reporting requirements: https://climate.ec.europa.eu/eu-action/ozone-layer/business-portal_en A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. |
| Code | Description code |
|---|---|
| 4601 | Ozone Depleting Substance imported for destruction |
Restriction on entry into free circulation for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
| 9Y06 |
Ozone Depleting Substances for Northern Ireland (provides exemption from GB ODS measures) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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. |
| 9Y06 | Complete statement ‘Northern Ireland Import’. Use of this code constitutes a legal declaration that the goods containing Ozone Depleting Substances are being imported and placed on the market in Northern Ireland and will not be released for free circulation in Great Britain. 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. |
| Code | Description |
|---|---|
| OZ011 |
The declared goods are concerned by Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and are identified as containing Ozone Depleting Substances (ODS). A list of ODS can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. The importer/exporter must register on the Great Britain ODS Service and obtain quota and a licence to import ODS or equipment containing ODS. A licence for the export of ODS or equipment containing ODS is also required. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. To apply for Great Britain ODS Quota (the window to apply for quota is between 30 July and 31 August): https://www.gov.uk/guidance/applying-for-quota-to-import-or-produce-ozone-depleting-substances. To apply for a Great Britain ODS import/export licence: https://www.gov.uk/guidance/applying-for-a-licence-to-import-or-export-ozone-depleting-substances. Importers selecting L100 must provide the issued import/export licence number in customs declarations. If importing/exporting ODS into/out of Great Britain, you must report these activities to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. |
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| OZ017 |
The importer declares that the goods contain ODS are not released for free circulation in Great Britain (GB) and therefore do not require a GB ODS import licence. The importer declares that the goods are imported into Northern Ireland. This declaration may be subject to audit. Northern Ireland remains part of the EU ODS licencing system. For further information on EU ODS and reporting requirements: https://climate.ec.europa.eu/eu-action/ozone-layer/business-portal_en A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. |
| Code | Description code |
|---|---|
| 4602 | Ozone Depleting Substance imported not for destruction. |
Restriction on entry into free circulation for All countries
From 11 Mar 2025
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| Code | Description code |
|---|---|
| 4605 | Goods not containing Ozone Depleting Substances. |
Import control on seal products for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C679 |
Attesting Document (seal product), issued by a recognised body in accordance with UK regulations [Regulation (EU) 2015/1850 as retained in UK law]. |
Import/export allowed after control
|
| C680 |
Written notification of import and document giving evidence where the seal products were acquired. |
Import/export allowed after control
|
| C683 |
Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the UK market in accordance with UK regulations [Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products as retained in UK law]. |
Import/export allowed after control
|
| Y032 |
Goods other than seal products listed in Regulation (EU) 2015/1850 as retained in UK law. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C679 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document code + 0054037-0054047: status code. Where document are not sequentially numbered enter the reference number of each document concerned +D152 For status code XB: Enter text ‘Below de minimis’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| C680 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US:bEnter the reference number of the Notification document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each documents concerned. For status code XB: Enter text ‘Below de minimis’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| C683 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the Attesting document. Where a sequentially numbered range of document cover the goods enter the lowest to the highest reference numbers of the document concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. For status code XB: Enter text ‘Below de minimis’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
| Y032 | Complete statement ‘Not containing seal products’. Use of this code constitutes a legal declaration that the goods do not require permits. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD603 | Seal products may only be placed on the market when accompanied by an attesting document or written notification of import and a document giving evidence of where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 as retained in UK law). |
| CD730 | Seal products being imported to be placed on the UK market are controlled by Regulation (EU) 2015/1850 as retained in UK law. Listed goods require documentary evidence before import is allowed. Certificates C679, C680 or C683 may apply. Goods not listed in this regulation are exempt from the Certification requirements. If the documentation presented for verification contains references to the European Union or the Union's market, it may nevertheless be verified. In such cases, the words "EUROPEAN UNION" and "UNION'S MARKET" should be struck out on verification, substituting (respectively) "UNITED KINGDOM" and "MARKET IN THE UNITED KINGDOM", and these amendments should be initialled. |
Restriction on entry into free circulation for North Korea
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y944 |
Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y944 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are not those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509 concerning restrictive measures against the Democratic People’s Republic of Korea. COUNCIL REGULATION (EU) 2017/1509 concerning restrictive measures against the Democratic People’s Republic of Korea and repealing Regulation No 329/2007. 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. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022: Import allowed subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for Business and Trade being informed at least ten working days in advance of this exception being used. |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 | Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| 9010 | Complete statement ‘Contractual exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022. It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used. Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand. |
| 9017 | Complete statement ‘From Government Controlled Area’. Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN008 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Export control on ozone-depleting substances for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export not allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export not allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ015 | Export of ODS from Great Britain for destruction is prohibited per Article 17 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain). |
| Code | Description code |
|---|---|
| 4603 | Ozone Depleting Substance exported for destruction. |
Export control on ozone-depleting substances for All countries
From 28 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| L100 |
Import licence "controlled substances" (ozone), issued by the Environment Agency. |
Import/export allowed after control
|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| L100 | For GB Imports and Exports: Enter the licence identifier: IOD Followed by the unique licence number If using more than one licence then an additional L100 entry in DE 2/3 will be required for each additional licence. If the goods are - - being entered to Customs Warehousing or Free Zone/Free Port for a maximum of 45 days before being re-exported or - being re-exported from Customs Warehousing or Free Zone/Free Port within 45 days of the original import then enter text ‘Re-export within 45 days’. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB for more than 45 days, or which are intended to be released to home use, destruction or processing, must produce the import licence on entry to Customs Warehousing or Free Zone/Free Port. Licenceable ozone depleting substances imported to Customs Warehouse or Free Zone/Free Port in GB and which are to be re-exported within 45 days are exempt from licence controls at the point of import and export. For Northern Ireland Imports: Enter the licence ID in the following format - IMP-xxxxxxxx-xxxx-xxxx-xxxxxxxx, where the first three characters refer to the license type (IMP=Import), the second group of characters can have a length from 4 to 8 characters,the third four characters refer to the type of the Import license, afterwards the year of the issuing of license is indicated as well as a generic system number. For Transit licences, the licence type TRS should be used instead of IMP. Imports to Customs Warehousing or Free Zone/Free Port of licenceable ozone depleting substances in Northern Ireland must have the licence declared on entry and removal from the Customs Warehouse or Free Zone/Free Port. The easement for goods to be re-exported within 45 days, is not applicable in Northern Ireland. On Northern Ireland declarations, only one instance of document code L100 is permitted on an item. If using more than one ozone licence, then a separate item will need to be declared for the goods covered by each licence. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES, JA, XX |
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ011 |
The declared goods are concerned by Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and are identified as containing Ozone Depleting Substances (ODS). A list of ODS can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. The importer/exporter must register on the Great Britain ODS Service and obtain quota and a licence to import ODS or equipment containing ODS. A licence for the export of ODS or equipment containing ODS is also required. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. To register on the Great Britain ODS Service: https://apply-licence.ozone-depleting-substances.service.gov.uk/register/index. To apply for Great Britain ODS Quota (the window to apply for quota is between 30 July and 31 August): https://www.gov.uk/guidance/applying-for-quota-to-import-or-produce-ozone-depleting-substances. To apply for a Great Britain ODS import/export licence: https://www.gov.uk/guidance/applying-for-a-licence-to-import-or-export-ozone-depleting-substances. Importers selecting L100 must provide the issued import/export licence number in customs declarations. If importing/exporting ODS into/out of Great Britain, you must report these activities to the Environment Agency. For further information on reporting requirements: https://www.gov.uk/guidance/record-and-report-ozone-depleting-substances-you-import-export-sell-or-destroy. |
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| Code | Description code |
|---|---|
| 4604 | Ozone Depleting Substance exported not for destruction. |
Export control on ozone-depleting substances for All countries
From 11 Mar 2025
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y902 |
Goods other than those described in the OZ footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y902 | Complete statement ‘Not in footnote list’ Use of this code constitutes a legal declaration that the goods are not included in the list of ozone depleting substances listed in the footnote (Council Regulation (EC) No 1005/2009). 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 |
|---|---|
| OZ013 |
The importer/exporter has checked the requirements of Articles 15, 17 and 18 of Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain) and declares that the goods do not contain Ozone Depleting Substances (ODS)and that the goods do not rely on ODS to function. A list of Ozone Depleting Substances can be found here: https://www.gov.uk/guidance/ozone-depleting-substances-ods. For further information relating to goods affected by Regulation (EU) No 1005/2009 (as retained in UK law and as applicable in Great Britain), please refer to ODS Guidance: https://www.gov.uk/government/collections/ozone-depleting-substances-guidance-for-users-producers-and-traders. |
| Code | Description code |
|---|---|
| 4605 | Goods not containing Ozone Depleting Substances. |
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 on ozone-depleting substances for All third countries
From 11 Mar 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y792 |
Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590 |
Export allowed
|
| Y793 |
Products and equipment containing ozone-depleting substances or whose functioning relies upon those substances, imported/exported as personal effects (Article 5(2) Regulation (EU) 2024/590) |
Export allowed
|
| E013 + Y789 + Y797 + Y798 + Y799 |
Meet all conditions Export licence "controlled substances" (ozone), issued by the Commission. and Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590) and Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590 and Declaration of net mass of ozone-depleting substance(s), when included in products and equipment and Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment |
Export allowed
|
| E013 + Y791 + Y797 + Y798 + Y799 |
Meet all conditions Export licence "controlled substances" (ozone), issued by the Commission. and Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590) and Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590 and Declaration of net mass of ozone-depleting substance(s), when included in products and equipment and Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y792 | Enter ‘Not concerned by Reg 2024/590’. Use of this code constitutes a legal declaration that the goods are not those concerned by Regulation (EU) 2024/590. 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. |
| Y793 | Enter ‘Personal Effects’. Use of this code constitutes a legal declaration that the goods are personal effects entitled to an exemption under article 5(2) of Regulation (EU) 2024/590. 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. |
| E013 | Enter the reference number of the licence in the format - EXP-xxxxxxxx-xxxx xxxx-xxxxxxxx where the first three characters refer to the license type (EXP=Export), the second group of characters can have a length from 4 to 8 characters, the third four characters refer to the type of the Export license, afterwards the year of the issuing of license is indicated as well as a generic system number If using more than one licence then a separate E013 entry in DE 2/3 is required for each licence.
|
| Y789 | Enter ‘Critical Use halon’. Use of this code constitutes a legal declaration that the goods qualify as critical use halon under Annex V of Regulation (EU) 2024/590 and qualify for an exemption under article 13(1)(h) or Article 14(1)(f) of Regulation (EU) 2024/590. 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. |
| Y797 | Enter the Licensing system registration identification number in the document ID field. - No document status code is required. |
| Y798 | In the Document ID field, enter the total net mass in kilogrammes of ozone-depleting substances in products and equipment with measurement unit code ‘KGM’ e.g., 50KGM for 50kgs of ozone-depleting substances. - No document status code is required. |
| Y799 | In the document ID field enter the amount calculated by multiplying the net mass of the ozone-depleting substance by the appropriate ozone-depleting potential. - No document status code is required. |
| Y791 | Enter ‘Laboratory/Analytical Exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from prohibition under the provisions of articles 8, 11(1), 13(1)(c), article 13(1)(j), article 14 (1)(a) or article 14(1)(g) of Regulation (EU) 2024/590. 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 |
|---|---|
| CD914 |
The export of ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall be prohibited. (Articles 4 and 5 of regulation (EU) 2024/590) By virtue of Article 14 of Regulation (EU) 2024/590, the following exports are allowed: (a) ozone-depleting substances to be used for essential laboratory and analytical uses as referred to in Article 8; (b) ozone-depleting substances to be used as feedstock in accordance with Article 6; (c) ozone-depleting substances to be used as process agents in accordance with Article 7; (d) virgin or reclaimed hydrochlorofluorocarbons, for uses other than those referred to in points (a) and (b), except for destruction; (e) recovered, recycled or reclaimed halons stored for critical uses as referred to in Article 9(1) by undertakings authorised by the competent authority of a Member State concerned to store halons for critical uses; (f) products and equipment containing halons or whose functioning relies upon halons, for the purposes of critical uses as referred to in Article 9(1); (g) products and equipment containing ozone-depleting substances imported under Article 13(1), point (j), or whose functioning relies upon those substances. The exports falling under the above exemptions shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 16. According to article 15.1 of regulation (EU) 2024/590, the export of non-refillable containers for ozone-depleting substances, empty, or fully or partially filled, shall be prohibited, except for essential laboratory and analytical uses as referred to in Article 8. |
| CD915 | By virtue of Article 17.3(a) of regulation (EU) 2024/590, exporters of ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall provide to customs authorities the licensing system registration identification number and the number of the licence pursuant to Article 13(2) and Article 14(3). |
| CD916 |
By virtue of Article 17.3 (c) and (d), when exporting the goods, the following information shall be declared: - the net mass of ozone-depleting substance(s), also when included in products and equipment; - the net mass multiplied by the ozone depletion potential of the ozone-depleting substance(s), also when included in products and equipment. |
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) |
Restriction on export for North Korea (Democratic People’s Republic of Korea)
From 28 Jun 2018
Meet one of the following conditions 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
|
| Y967 |
Goods other than those described in Annex XId (Refined petroleum products) of Reg. (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. |
| Y967 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are not those described in Annex XId (Refined petroleum products) of Reg. (EU) 2017/1509. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| 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. |
| CD995 | If the declared goods are described in the footnotes linked to the measure, export/import is not allowed. |
| 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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