Contents
Importing into the UK
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 controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding Afghanistan, Albania, Algeria, Angola, Antigua and Barbuda, Argentina, Australia, Azerbaijan, Barbados, Belize, Bhutan, Brazil, Cambodia, Cameroon, Canada, Chad, Colombia, Congo, Congo (Democratic Republic), Dominica, East Timor, Ecuador, Egypt, Equatorial Guinea, European Union, Fiji, Gabon, Ghana, Grenada, Guatemala, Guyana, Iraq, Kazakhstan, Kiribati, Kuwait, Libya, Malawi, Maldives, Mexico, Moldova, Mongolia, Mozambique, Myanmar (Burma), New Zealand, Nigeria, Norway, Oman, Palau, Papua New Guinea, Qatar, Samoa, Sao Tome and Principe, Saudi Arabia, Solomon Islands, South Sudan, St Kitts and Nevis, St Lucia, St Vincent, Sudan, Switzerland, The Bahamas, Tonga, Trinidad and Tobago, Tunisia, Turkmenistan, United Arab Emirates, United Kingdom, United States, Vanuatu, Venezuela | Import control on restricted goods and technologies | S.I. 2019/855 | ||
| Belarus (BY) | Import prohibition | S.I. 2019/600 | ||
| Belarus (BY) | Restriction on entry into free circulation | 2022 No. 748 | ||
| Iran (IR) | Import control on restricted goods and technologies | S.I. 2019/461 | ||
| Libya (LY) | Import control on restricted goods and technologies | 2020 No. 1665 | ||
| North Korea (KP) | Import prohibition |
|
S.I. 2019/411 | |
| Russia (RU) | Restriction on entry into free circulation | 2022 No. 801 | ||
| Russia (RU) | Import control on restricted goods and technologies | S.I. 2019/855 | ||
| Ukraine (UA) | Restriction on entry into free circulation | S.I. 2022/395 |
Import duties
The table below lists the import duties that apply to the import of commodity 2710199100.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 2710 1991 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Suspensions
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0.00% | 2020 No. 1431 |
Import VAT and excise
- Excise duties apply to the import of commodity 2710199100.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X520 Excise - full, 520, unrebated light oil, other | £0.6267 / litre (l) |
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X522 Excise - full, 522, rebated light oil, unleaded fuel | £0.5295 / litre (l) |
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X541 Excise - full, 541, unrebated heavy oil | £0.5295 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X542 Excise - full, 542, kerosene as off-road motor vehicle fuel | £0.1018 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X551 Excise - full, 551, rebated heavy oil, kerosene | £0.00 / litre (l) |
|
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X556 Excise - full, 556, rebated heavy oil, gas oil | £0.1018 / litre (l) |
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X561 Excise - full, 561, rebated heavy oil, fuel oil | £0.0978 / litre (l) |
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| Areas subject to VAT or Excise (1400) | Excises Additional code: X570 Excise - full, 570, rebated heavy oil, other | £0.00 / litre (l) |
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Quota order number
This quota is not available on the selected date.
Exporting from the UK
The commodity code for exporting and Intrastat reporting (opens in new tab) is 2710 1991.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Export control | S.I. 2008/3231 | |||
| North Korea (KP) | Export control on restricted goods and technologies | S.I. 2019/411 | |||
| Russia (RU) | Export control on restricted goods and technologies | S.I. 2019/855 |
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Origin allows for various policy measures to be implemented and for duties to be calculated.
There are two types of origin, subject to different rules, which may affect your trade.
Preferential rules of origin
Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.
Non-preferential rules of origin
Products with non-preferential rules of origin may incur commercial policy measures, such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
View rules for determining non-preferential origin (opens in new tab)
Chemicals included within commodity code 2710199100
| CAS RN | CUS number | Name |
|---|
Notes for commodity 2710199100
Chapter notes
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This chapter does not cover:
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References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
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For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:
-
a. such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
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b. sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
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c. such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
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Subheading notes
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For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
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For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5.833 Kcal/kg.
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For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
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For the purposes of subheading 2710 12, ‘light oils and preparations’ are those of which 90% or more by volume (including losses) distil at 210°C (equivalent to the ASTM D 86 method).
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For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.
Additional chapter notes
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For the purposes of code 2707 99 80 the term ‘phenols’ applies to products which contain more than 50% by weight of phenols.
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For the purposes of heading 2710:
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a. ‘special spirits’ (codes 2710 12 21 and 2710 12 25) means light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60°C between the temperatures at which 5% and 90% by volume (including losses) distil;
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b. ‘white spirit’ (code 2710 12 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21°C by the EN ISO 13736 method
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c. ‘medium oils’ (codes 2710 19 11 to 2710 19 29) means oils and preparations of which less than 90% by volume (including losses) distils at 210°C and 65% or more by volume (including losses) distils at 250°C ISO 3405 method equivalent to the ASTM D 86 method);
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d. ‘heavy oils’ (codes 2710 19 31 to 2710 19 99 and 2710 20 11 to 2710 20 90) means oils and preparations of which less than 65% by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250°C cannot be determined by that method;
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e. ‘gas oils’ (codes 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19) mean heavy oils as defined in paragraph (d) above of which 85% or more by volume (including losses) distils at 350°C ISO 3405 method (equivalent to the ASTM D 86 method);
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f. ‘fuel oils’ (codes 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e) above) which, for a corresponding diluted colour C, have a viscosity V:
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not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1% by the ISO 3987 method and the saponification index is less than 4 by the ISO 6293-1 or ISO 6293-2 method, (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply).
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exceeding that shown in line II when the pour point is not less than 10°C by the ISO 3016 method.
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exceeding that shown in line I but not exceeding that shown in line II when 25% or more by volume distils at 300°C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25% by volume distils at 300°C, when the pour point is higher than 10°C below zero by the ISO 3016 method. These provisions apply only to oils having a diluted colour C of less than 2.
Diluted colour C / Viscosity V concordance table
Colour (C) 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 5.5 6 6.5 7 7.5 and above Viscosity (V) I 4 4 4 5.4 9 15.1 25.3 42.4 71.1 119 200 335 562 943 1580 2650 II 7 7 7 7 9 15.1 25.3 42.4 71.1 119 200 335 562 943 1580 2650 The term ‘viscosity V’ means the ‘kinematic viscosity’ at 50°C expressed in 10-6 m2 s-1 by the EN ISO 3104 method.
The term ‘diluted colour C’ means the colour of a product, as determined by the ISO 2049 method (equivalent to the ASTM D 1 500 method), after one part of the product has been made up to 100 parts by volume with xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.
The term “bio-components” means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE).
Codes 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 cover only fuel oils of natural colour.
These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:
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the distillation percentage at 250°C by the ISO 3405 method (equivalent to the ASTM D 186 method)(zero shall be deemed to be a percentage)
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the kinematic viscosity at 50°C by the EN ISO 3104 method;
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or the diluted colour C by the ISO 2049 method (equivalent to the ASTM D 1500 method).
Such products fall in codes 2710 19 71 to 2710 19 99.
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g. ‘containing biodiesel’ means that the products of subheading 2710 20 have a minimum content of biodiesel, i.e. mono-alkyl esters of fatty acids (FAMAE) of a kind used as a fuel, of 0.5% by volume (determination by the EN 14078 method).
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For the purposes of heading 2712 the expression ‘crude petroleum jelly’ (code 2712 10 10) is to be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ISO 2049 method (equivalent to the ASTM D 1500 method).
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For the purposes of codes 2712 90 31 to 2712 90 39, the term ‘crude’ is to be taken to apply to products:
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a. with an oil content of 3.5% or higher, if their viscosity at 100°C is lower than 9x10-6 m2 s-1 by the EN ISO 3104 method; or
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b. of a natural colour higher than 3 by the ISO 2049 method (equivalent to the ASTM D 1500 method), if their viscosity at 100°C is 9x10-6 m2 s-1 or higher by the EN ISO 3104 method.
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For the purposes of heading 2710, 2711 and 2712, the term ‘specific process’ is to be taken to apply to the following operations:
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a. vacuum distillation;
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b. redistillation by a very thorough fractionation process;
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c. cracking;
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d. reforming;
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e. extraction by means of selective solvents;
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f. the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
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g. polymerisation;
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h. alkylation;
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ij. isomerisation;
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k. (in respect of products of codes 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884, or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods);
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l. (in respect of products of heading 2710 only) deparaffining by a process other than filtering;
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m. (in respect of products of codes 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
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n. (in respect of products of codes 2710 19 51 to 2710 19 67 only) atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 300°C by the ISO 3405 method (equivalent to the ASTM D 86 method);
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o. (in respect of products of codes 2710 19 71 to 2710 19 99 only) treatment by means of a high frequency electrical brush-discharge;
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p. solely for products under code 2712 9031: de-oiling by fractional crystallisation.
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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 |
|---|---|
| TN200 |
The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit. |
| TN207 | 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. |
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have 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 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 Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement |
| TN702 |
According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation 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. The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance. When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol. |
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C990 |
End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C990 | Provide the authorisation decision number for the Authorised Use/End-Use authorisation ships and platforms in the format: • 2 digit code identifying the member state of authorisation, e.g., GB. • 3 digit code indicating that an Authorised Use/End-Use authorisation ships and platforms is held, i.e., EUS (Authorisation code) • followed by the authorisation reference number. C990 must be used in conjunction with DE 1/11 code 1SW - No document status code is required. |
| Code | Description |
|---|---|
| EU003 | According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods. |
| TM510 |
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. |
| TM511 |
Goods intended for incorporation in drilling or production platforms: Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms. |
Import control on restricted goods and technologies for All countries
From 22 May 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9L51 |
Goods falling under the General Trade Licence for sanctioned processed oil products |
Import allowed
|
| 9Y17 |
Not derived from Russian Crude oil |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9L51 | Enter ‘GBSAN0004’. Note: The Sanctions General Import Licence is available for use by any importer but evidence must be available on request to demonstrate compliance with the terms of the licence. - Use one of the following document status codes: IA, IP |
| 9Y17 | Complete statement ‘Not Produced from Russian crude oil’. Use of this code constitutes a legal declaration that the goods are not produced from Russian crude oil and are therefore not subject to sanctions. 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 |
|---|---|
| SN167 |
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. All oil products that have been processed in third countries from Russian crude oil and fall under this commodity code are prohibited from import into the UK. Please consult Russia sanctions guidance and sanctions legislation for up to date advice on the sanctions and any exemptions and conditions that may apply to your goods. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
| Code | Description |
|---|---|
| 01520 | UK tax type 520, UNREBATED LIGHT OIL, OTHER |
| Code | Description code |
|---|---|
| X520 | Excise - full, 520, unrebated light oil, other |
| Code | Description |
|---|---|
| 01522 | UK tax type 522, REBATED LIGHT OIL, UNLEADED FUEL |
| Code | Description code |
|---|---|
| X522 | Excise - full, 522, rebated light oil, unleaded fuel |
| Code | Description |
|---|---|
| 01541 | UK tax type 541, UNREBATED HEAVY OIL |
| Code | Description code |
|---|---|
| X541 | Excise - full, 541, unrebated heavy oil |
| Code | Description |
|---|---|
| 01542 | UK tax type 542, KEROSENE AS OFF-ROAD MOTOR VEHICLE FUEL |
| Code | Description code |
|---|---|
| X542 | Excise - full, 542, kerosene as off-road motor vehicle fuel |
| Code | Description |
|---|---|
| 01551 | UK tax type 551, REBATED HEAVY OIL, KEROSENE |
| Code | Description code |
|---|---|
| X551 | Excise - full, 551, rebated heavy oil, kerosene |
| Code | Description |
|---|---|
| 01556 | UK tax type 556, REBATED HEAVY OIL, GAS OIL |
| Code | Description code |
|---|---|
| X556 | Excise - full, 556, rebated heavy oil, gas oil |
| Code | Description |
|---|---|
| 01561 | UK tax type 561, REBATED HEAVY OIL, FUEL OIL |
| Code | Description code |
|---|---|
| X561 | Excise - full, 561, rebated heavy oil, fuel oil |
| Code | Description |
|---|---|
| 01570 | UK tax type 570, REBATED HEAVY OIL, OTHER |
| Code | Description code |
|---|---|
| X570 | Excise - full, 570, rebated heavy oil, other |
Tariff preference for CPTPP All Members
From 24 Dec 2024 to 21 Jun 2026
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9081 |
Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9081 | In the document ID field, enter the appropriate code 9U01, 9U02 or 9U03 to indicate which document code has been used for the CPTPP Certification of Origin. Note: one of the document codes 9U01, 9U02 or 9U03 must be declared in addition to document code 9081 - Use one of the following document status codes: JP |
| Code | Description |
|---|---|
| RT001 |
To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below:
Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link). |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Import prohibition for Belarus
From 1 Jun 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9071 |
Goods that have originated from or shipped from Belarus, subject to a contract signed before 9 August 2021 |
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 |
|---|---|
| 9071 | Complete statement ‘Contractual Exemption’. Use of this code constitutes a legal declaration that the goods are subject to an exemption from prohibition on goods originating in Belarus. This exemption covers the execution of contracts concluded before 09 August 2021, or ancillary contracts necessary for the execution of such contracts. Sufficient evidence must be held in records to demonstrate eligibility for this waiver and must be produced on demand. - No document status code is required. |
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN001 | The Republic of Belarus (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. |
Restriction on entry into free circulation for Belarus
From 5 Jul 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9024 |
Goods related to the execution of obligations arising from contracts concluded before 05 July 2022, provided the actions carried out under these contracts are completed by 30 August 2022 and an import licence is supplied |
Import allowed
|
| 9032 |
Goods for which an import licence is not required. Please use the Goods Checker or refer to Schedule 2 of the Export Control Order 2008 to determine whether your items are controlled and whether you need an import licence from DBT's Import Licensing Branch. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9024 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9024 entry inDE2/3 is required for each licence. As a temporary measure for CDS, a print of the electronic licence must be uploaded for manual validation and decrementing. Once CDS electronic licence functionality is updated for 9024, the status codes will be amended to the E series appropriate to electronic licences. - Use one of the following document status codes: AC, AE, AF, AG, AP, AS, AT, FP, GE, GP, JE, JS |
| 9032 | Complete statement ‘Import Licence Not Required’. Use of this code constitutes a legal declaration that the goods are exempt from import licencing controls. 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 |
|---|---|
| SN031 | 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. |
Tariff preference for Israel
From 1 Sep 2025
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 |
|---|---|
| CD785 | The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations |
Import control on restricted goods and technologies for Iran
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y966 |
Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y966 | Complete statement ‘Reg 267/2012 exempt’. Use of this code constitutes a legal declaration that the goods are not those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012). Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
Import control on restricted goods and technologies for Libya
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y920 |
Goods other than those described in the footnotes linked to the measure |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y920 | Complete statement ‘Not covered by footnote’. Use of this code constitutes a legal declaration that the goods are not those described in the footnotes linked to the measure. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Restriction on entry into free circulation for Russia
From 1 Jun 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 |
|---|---|
| SN033 | 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. |
Import control on restricted goods and technologies for Russia
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y920 |
Goods other than those described in the footnotes linked to the measure |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y920 | Complete statement ‘Not covered by footnote’. Use of this code constitutes a legal declaration that the goods are not those described in the footnotes linked to the measure. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
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. |
Export control for All countries
From 1 Feb 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9104 |
Standard individual Export Licence: military goods and dual use goods subject to UK export controls. |
Export allowed
|
| 9Y07 |
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. |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9104 | Enter the following - — For an Open General Export Licence enter GBOGE followed by the licence number — For Open Individual Export Licence enter GBOIE followed by the licence number — For Standard Individual Export Licences enter GBSIE followed by the licence number — For Standard Individual Transhipment Licence enter GBSIT followed by the licence number If using more than one licence then a separate 9104 entry in DE 2/3 is required for each licence. For supplementary declarations use EA, IA, JA, or UA as appropriate.
|
| 9Y07 | Complete statement ‘Licence Exempt’. Use of this code constitutes a legal declaration that the consignment does no require an export licence. 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 |
|---|---|
| EX001 | The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit. |
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 on restricted goods and technologies for Russia
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 |
|---|---|
| EX012 | 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. |
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