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 0304479000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 0304 4790 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 |
|---|---|---|---|---|---|
| Ceuta (XC) | Preferential suspension | 0.00% |
|
R1140/04 | |
| Melilla (XL) | Preferential suspension | 0.00% |
|
R1140/04 |
Import VAT and excise
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Additional code: VATZ VAT zero rate | 0.00% |
|
EU import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding Cambodia (Kampuchea), Cameroon, Comoros (excluding Mayotte), St Vincent and the Grenadines, Trinidad and Tobago | Control on illegal, unreported and unregulated fishing | R1005/08 | ||
| All countries (1011) | Import control - CITES | R0966/23 | ||
| All countries (1011) excluding Iceland, Liechtenstein, Norway, Switzerland | Import control of organic products | R2306/21 | ||
| All third countries (1008) excluding Andorra, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino, Switzerland | Veterinary control | R0632/21 | ||
| Non-cooperating countries in fighting illegal, unreported and unregulated fishing (3000) | Control on illegal, unreported and unregulated fishing | R1005/08 | ||
| European Union (EU) | Veterinary control | R0632/21 | ||
| North Korea (Democratic People’s Republic of Korea) (KP) | Import prohibition |
|
R1548/17 | |
| Ukraine (UA) | Import control | R0692/14 | ||
| Ukraine (UA) | Import control | R0263/22 |
UK import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding Cambodia, Comoros, St Vincent | Control on illegal, unreported and unregulated fishing | R1005/08 | ||
| All countries (1011) | Import control - CITES | 2021 No. 54 | ||
| All countries (1011) excluding European Union, Iceland, Norway, Switzerland, United Kingdom, United Kingdom (Northern Ireland) | Import control of organic products | S.I. 2019/693 | ||
| All third countries (1008) | Veterinary control | S.I. 2019/782 | ||
| Non-cooperating countries in fighting illegal, unreported and unregulated fishing (3000) | Import prohibition |
|
2014 No. 170 | |
| North Korea (KP) | Import prohibition |
|
S.I. 2019/411 | |
| Ukraine (UA) | Restriction on entry into free circulation | S.I. 2022/395 |
Exporting from Northern Ireland
The commodity code for exporting and Intrastat reporting (opens in new tab) is 0304 4790.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Export control - CITES | 2021 No. 54 |
EU export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) excluding Cambodia (Kampuchea), Cameroon, Comoros (excluding Mayotte), St Vincent and the Grenadines, Trinidad and Tobago | Control on illegal, unreported and unregulated fishing | R1005/08 | |||
| All third countries (1008) | Export control - CITES | R0966/23 | |||
| Non-cooperating countries in fighting illegal, unreported and unregulated fishing (3000) | Control on illegal, unreported and unregulated fishing | R1005/08 |
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 0304479000
Chapter notes
-
This chapter does not cover:
-
(a) mammals of heading 0106;
-
(c) fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or
-
(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).
-
-
In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
-
Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309)
Additional notes
-
For the purposes of subheadings 0305 32 11 and 0305 32 19, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12% or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
However, frozen cod fillets which have a total salt content by weight of less than 12% are to be classified under subheadings 0304 71 10 and 0304 71 90, in so far as the actual and lasting preservation depends essentially upon freezing.
-
For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.
The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.
The provisions of the first two paragraphs apply to the following fish:
-
(a) tuna, of the genus Thunnus, of subheadings 0304 49 90 and 0304 87 00;
-
(b) swordfish (Xiphias gladius) of subheadings 0304 45 00 and 0304 84 00;
-
(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 0304 49 90 and 0304 89 90;
-
(d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Isuridae) of codes 0304 47 90, 0304 88 22 and 0304 88 29.
-
Section notes
-
Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
-
Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.
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). |
Veterinary control for All third countries
From 1 Aug 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| N853 |
Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) |
Import/export allowed after control
|
| Y170 |
Goods with third country origin coming from Andorra, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y171 |
Goods with third country origin coming from Switzerland, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y172 |
Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y173 |
Goods with third country origin coming from Greenland, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y174 |
Goods with third country origin coming from Iceland, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y175 |
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y176 |
Goods with third country origin coming from Norway, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y177 |
Goods with third country origin coming from San Marino, according to the relevant EU legislation. |
Import/export allowed after control
|
| Y980 |
Goods benefitting from derogation to veterinary controls according to Article 4 of Commission Delegated Regulation (EU) 2019/2126 |
Import/export allowed after control
|
| C084 |
Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing). |
Import/export allowed after control
|
| Threshold condition |
The weight of your goods does not exceed 20.00 kg |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| N853 | For status codes: AE, JA, JE, LE, LP : GB Declarations: For pre-notification sent to IPAFFS: Enter GBCHDyyyy. and the reference number of the CHED-P. Note: ‘yyyy’ represents the year in which the licence was issued. The ‘.’ after the year is part of the licence completion requirements. Northern Ireland Declarations: For non-NIRMS declarations pre-notified to TRACES: Enter CHEDP.XI.yyyy. followed by the reference number of the CHED-P. Note: ‘yyyy’ represents the year in which the licence was issued. The ‘.’ before XI, after XI and after the year, are part of the licence completion requirements. If an initial CHED-P has been partially rejected, the subsequent CHED reference number will have a ‘V’ suffix for the validated consignment and ‘R’ for the rejected one. This suffix must be included as part of the CHED-P reference number. If using more than one CHED, then the appropriate write-off quantity must be declared against each one and must not exceed the quantity covered by that individual CHED. For NIRMS movements from GB to NI: Enter GBCHDyyyy.NIRMS. Note ‘yyyy.’ represents the year in which the movement took place, for example GBCHD2025. The ‘.’ after the year is part of the licence completion requirements. Also complete document status code XW (see below). A separate N853 entry in DE 2/3 is required for each individual CHED-P. Note: When declaring document code N853, previous document code DCR must be declared in DE 2/1 at header level. For status code XW: For non-NIRMS enter text ‘Waiver/Exemption claimed’ in the document reason field. For NIRMS movements enter the NIRMS Scheme number in the document reason field. - Use one of the following document status codes: AE, JA, JE, LE, LP, XW |
| Y170 | Complete statement ‘Consigned from Andorra’. Use of this code constitutes a legal declaration that these goods of non-Andorra origin have been consigned from Andorra and attained EU SPS Veterinary Control clearance on original entry to Andorra. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y170. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from Andorra and must be produced on demand. - No document status code is required. |
| Y171 | Complete statement ‘Consigned from Switzerland’. Use of this code constitutes a legal declaration that these goods of non-Swiss origin have been consigned from Switzerland and attained EU SPS Veterinary Control clearance on original entry to Switzerland. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y171. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from Switzerland and must be produced on demand. - No document status code is required. |
| Y172 | Complete statement ‘Consigned from Faroe Islands’. Use of this code constitutes a legal declaration that these goods are of non-Faroe Island origin and have been consigned from Faroe Islands and attained EU SPS Veterinary Control clearance on original entry to Faroe Islands. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y172. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from Faroe Islands and must be produced on demand. - No document status code is required. |
| Y173 | Complete statement ‘Consigned from Greenland’. Use of this code constitutes a legal declaration that these goods are of non-Greenland origin and have been consigned from Greenland and attained EU SPS Veterinary Control clearance on original entry to Greenland. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y173. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from Greenland and must be produced on demand. - No document status code is required. |
| Y174 | Complete statement ‘Consigned from Iceland’. Use of this code constitutes a legal declaration that these goods are of non-Iceland origin and have been consigned from Iceland and attained EU SPS Veterinary Control clearance on original entry to Iceland. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y174. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from Iceland and must be produced on demand. - No document status code is required. |
| Y175 | Complete statement ‘Consigned from Liechtenstein’. Use of this code constitutes a legal declaration that these goods of non-Liechtenstein origin have been consigned from Liechtenstein and attained EU SPS Veterinary Control clearance on original entry to Liechtenstein. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y175. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from Andorra and must be produced on demand. - No document status code is required. |
| Y176 | Complete statement ‘Consigned from Norway’. Use of this code constitutes a legal declaration that these goods of non-Norwegian origin have been consigned from Norway and attained EU SPS Veterinary Control clearance on original entry to Norway. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y176. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from Norway and must be produced on demand. - No document status code is required. |
| Y177 | Complete statement ‘Consigned from San Marino’. Use of this code constitutes a legal declaration that these goods of non-San Marino origin have been consigned from San Marino and attained EU SPS Veterinary Control clearance on original entry to San Marino. An appropriate Common Health Entry Document (CHED) code such as C640 or N853 must also be declared, and UK veterinary controls complied with, when using Y177. Sufficient evidence must be held in records to demonstrate that the goods have been consigned from San Marino and must be produced on demand. - No document status code is required. |
| Y980 | Complete statement ‘Excluded from vet controls’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under Commission Delegated Regulation (EU) 2019/2126 Article 4. 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. |
| C084 | Complete statement ‘Reg 2019/2122 exempt’. Use of this code constitutes a legal declaration that the goods are not concerned by Commission Delegated Regulation (EU) 2019/2122 adopting a list of animals and goods exempt from official controls at border control posts 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 |
|---|---|
| CD624 | The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components ('the IMSOC Regulation'). |
| CD686 | Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers' personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122. |
| CD737 | Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some "animals intended for scientific purposes" and all the "research and diagnostic samples", if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts. |
| CD809 | Fresh fishery products directly landed from a fishing vessel flying a third country flag are exempted from official controls at border control posts provided that they are performed by competent authorities in Union ports designated by Member States in accordance with Article 5(1) of Regulation (EC) No 1005/2008. (Article 4 - Commission Delegated Regulation (EU) 2019/2126) |
Import control - CITES for All countries
From 20 May 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Import/export allowed after control
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C400 | In the document ID field, state the document code (C401, C402, C403, C404, C405, C406, C635, C638 or C639) for the CITES document being used. One of these document codes must always be declared in addition to C400. The identification of the CITES document should be declared against the additional CITES document code rather than against C400. All CITES documentation requiring endorsement must be presented at the frontier. - Use one of the following document status codes: AC |
| Y900 | Complete statement ‘CITES Permits not required’ in Document Reason (Fourth Component). Use of this code constitutes a legal declaration that the goods do not require CITES 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 |
|---|---|
| CD370 | If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented. |
Control on illegal, unreported and unregulated fishing for All countries
From 10 Jan 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C673 |
Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009 |
Import/export allowed after control
|
| Y927 |
The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C673 | For status codes: AE, AG, IE, IP, JA or JE: Enter the country code for the country of issue (GB for the UK) followed by IUU and the certificate number. If using more than one certificate then a separate C673 entry in DE 2/3 is required for each certificate. For status code XW: Enter text ‘Waiver claimed’ in the document reason field. Note: When declaring document code C673, previous document code DCR must be declared in DE 2/1 at header level with the DUCR required for electronic licence/ALVS reconciliation. If a DUCR is not required for electronic licence/ALVS reconciliation, then the trader’s reference number which enables the transaction to be traced in the trader’s records, should be declared as the DUCR. - Use one of the following document status codes: AE, AG, IE, IP, JA, JE, XW |
| Y927 | Complete statement: Exempt from Reg 1005/2008 Use of this code constitutes a legal declaration that the goods are exempt from Council Regulation (EC) No. 1005/2008 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 |
|---|---|
| CD590 |
Fishery products, with the exception of - aquaculture products obtained from fry and larvae; - live ornamental fish, crustaceans, molluscs and other aquatic invertebrates; - freshwater fish, crustaceans, molluscs and other aquatic invertebrates; - oysters, scallops, mussels, clams, cockles and ark shells, jellyfish; - livers, roes, milt, fish fins (with exception to fins of fish of the class Chondrichthyes), heads, tails, maws and other edible fish offal; - snails, other than sea snails; - caviar substitutes shall be imported into the Union only upon submission of the valid IM-importer declaration from the CATCH as foreseen in Box 11 of the Catch certificate shall, where appropriate, be exported from the Union upon submission of the valid Catch Certificate/Simplified Catch Certificate/Re-export Certificate from the CATCH or in paper document as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC)1010/2009. The detailed list of fishery products excluded from these requirements is provided by Commission Implementing Regulation (EU) 2022/1479. |
Import control of organic products for All countries
From 1 Jan 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C644 |
Certificate of inspection for organic products |
Import/export allowed after control
|
| Y929 |
Goods not concerned by Regulation (EU) 2018/848 (organic products) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 | Enter the reference number of the Certificate. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e., document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. - Use one of the following document status codes: AE, AP, GE, LE, LP, UE |
| Y929 | Complete statement ‘Excluded from Reg 834/2007’. Use of this code constitutes a legal declaration that the goods are not concerned by Regulation (EC) No 834/2007 (organic products) Council Regulation (EC) No 834/2007 on organic production and labelling of organic products. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD808 |
If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625. |
| Code | Description |
|---|---|
| TM904 |
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019. As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4. In view of the application of these measures, the origin certificates codes U179 and U180 must be declared. The country code to be entered in the origin declaration when these proofs of origin are used is "2000". |
Tariff preference for EEA - European Economic Area
From 21 Sep 2017
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"). |
Control on illegal, unreported and unregulated fishing for Non-cooperating countries in fighting illegal, unreported and unregulated fishing
From 1 Jan 2017 to 9 Jan 2027
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y927 |
The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y927 | Complete statement: Exempt from Reg 1005/2008 Use of this code constitutes a legal declaration that the goods are exempt from Council Regulation (EC) No. 1005/2008 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 |
|---|---|
| CD669 |
Republic of Trinidad and Tobago, Cameroon, The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing. In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No 1005/2008 (OJ L 286), the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The detailed list of fishery products excluded from this prohibition is provided by Commission Implementing Regulation (EU) 2022/1479. |
Tariff preference for Mercosur
From 1 May 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| U126 |
Statement on origin (Article 3.16 of the EU-Mercosur Interim Trade Agreement) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Veterinary control for European Union
From 14 Nov 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| N853 |
Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) |
Import/export allowed after control
|
| Y072 |
Goods with EU origin returning from Andorra, according to the relevant EU legislation |
Import/export allowed after control
|
| Y073 |
Goods with EU origin returning from Switzerland, according to the relevant EU legislation |
Import/export allowed after control
|
| Y074 |
Goods with EU origin returning from the Faroe Islands, according to the relevant EU legislation |
Import/export allowed after control
|
| Y075 |
Goods with EU origin returning from Greenland, according to the relevant EU legislation |
Import/export allowed after control
|
| Y076 |
Goods with EU origin returning from Iceland, according to the relevant EU legislation |
Import/export allowed after control
|
| Y077 |
Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation |
Import/export allowed after control
|
| Y078 |
Goods with EU origin returning from Norway, according to the relevant EU legislation |
Import/export allowed after control
|
| Y079 |
Goods with EU origin returning from San Marino, according to the relevant EU legislation |
Import/export allowed after control
|
| Y151 |
Goods with EU origin coming from outermost regions, according to the relevant EU legislation |
Import/export allowed after control
|
| Y980 |
Goods benefitting from derogation to veterinary controls according to Article 4 of Commission Delegated Regulation (EU) 2019/2126 |
Import/export allowed after control
|
| C084 |
Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing). |
Import/export allowed after control
|
| Y058 + Threshold condition |
Meet both conditions Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122 and The weight of your goods does not exceed 20.00 kg |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| N853 | For status codes: AE, JA, JE, LE, LP : GB Declarations: For pre-notification sent to IPAFFS: Enter GBCHDyyyy. and the reference number of the CHED-P. Note: ‘yyyy’ represents the year in which the licence was issued. The ‘.’ after the year is part of the licence completion requirements. Northern Ireland Declarations: For non-NIRMS declarations pre-notified to TRACES: Enter CHEDP.XI.yyyy. followed by the reference number of the CHED-P. Note: ‘yyyy’ represents the year in which the licence was issued. The ‘.’ before XI, after XI and after the year, are part of the licence completion requirements. If an initial CHED-P has been partially rejected, the subsequent CHED reference number will have a ‘V’ suffix for the validated consignment and ‘R’ for the rejected one. This suffix must be included as part of the CHED-P reference number. If using more than one CHED, then the appropriate write-off quantity must be declared against each one and must not exceed the quantity covered by that individual CHED. For NIRMS movements from GB to NI: Enter GBCHDyyyy.NIRMS. Note ‘yyyy.’ represents the year in which the movement took place, for example GBCHD2025. The ‘.’ after the year is part of the licence completion requirements. Also complete document status code XW (see below). A separate N853 entry in DE 2/3 is required for each individual CHED-P. Note: When declaring document code N853, previous document code DCR must be declared in DE 2/1 at header level. For status code XW: For non-NIRMS enter text ‘Waiver/Exemption claimed’ in the document reason field. For NIRMS movements enter the NIRMS Scheme number in the document reason field. - Use one of the following document status codes: AE, JA, JE, LE, LP, XW |
| Y072 | Enter the reference number of the document that proves the goods were of EU origin. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y073 | Enter the reference number of the document that proves the goods were of EU origin. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y074 | Enter the reference number of the document that proves the goods were of EU origin. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y075 | Enter the reference number of the document that proves the goods were of EU origin. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y076 | Enter the reference number of the document that proves the goods were of EU origin - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y077 | Enter the reference number of the document that proves the goods were of EU origin. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y078 | Enter the reference number of the document that proves the goods were of EU origin. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y079 | Enter the reference number of the document that proves the goods were of EU origin. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US |
| Y151 | Enter ‘EU Origin’. Use of this code constitutes a legal declaration that the goods are of EU origin coming from outermost regions, according to the relevant EU legislation. 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. |
| Y980 | Complete statement ‘Excluded from vet controls’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption under Commission Delegated Regulation (EU) 2019/2126 Article 4. 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. |
| C084 | Complete statement ‘Reg 2019/2122 exempt’. Use of this code constitutes a legal declaration that the goods are not concerned by Commission Delegated Regulation (EU) 2019/2122 adopting a list of animals and goods exempt from official controls at border control posts 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. |
| Y058 | Complete statement ‘Exempt personal consignment’. Use of this code constitutes a legal declaration that the goods meet the criteria for an exemption under Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers personal luggage and are intended for personal consumption or use Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD624 | The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components ('the IMSOC Regulation'). |
| CD644 | Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation. |
| CD686 | Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers' personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122. |
| CD737 | Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some "animals intended for scientific purposes" and all the "research and diagnostic samples", if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts. |
| CD809 | Fresh fishery products directly landed from a fishing vessel flying a third country flag are exempted from official controls at border control posts provided that they are performed by competent authorities in Union ports designated by Member States in accordance with Article 5(1) of Regulation (EC) No 1005/2008. (Article 4 - Commission Delegated Regulation (EU) 2019/2126) |
Tariff preference for Israel
From 16 May 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y864 |
The proof of origin indicates that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y864 | Complete statement ‘Originating conditions met’. Use of this code constitutes a legal declaration that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. Sufficient evidence must be held in records to demonstrate the origin of the goods and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD906 | The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf |
| Code | Description |
|---|---|
| TM757 | Goods from the Annex XIa of Regulation (EU) 2017/1509 (Seafood) |
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. |
Veterinary control for All third countries
From 6 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| N853 |
UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) as transposed into UK Law. |
Import allowed
|
| Y930 |
Particular provisions: The declared goods are not concerned by Commission Decision 2007/275/EC and Commission Implementing Regulation (EU) 2019/2007 as transposed into UK Law. |
Import allowed
|
| C084 |
Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) |
Import allowed
|
| Y058 + Threshold condition |
Meet both conditions Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) and The weight of your goods does not exceed 20.00 kg |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| N853 | For status codes: AE, JA, JE, LE, LP : GB Declarations: For pre-notification sent to IPAFFS: Enter GBCHDyyyy. and the reference number of the CHED-P. Note: ‘yyyy’ represents the year in which the licence was issued. The ‘.’ after the year is part of the licence completion requirements. Northern Ireland Declarations: For non-NIRMS declarations pre-notified to TRACES: Enter CHEDP.XI.yyyy. followed by the reference number of the CHED-P. Note: ‘yyyy’ represents the year in which the licence was issued. The ‘.’ before XI, after XI and after the year, are part of the licence completion requirements. If an initial CHED-P has been partially rejected, the subsequent CHED reference number will have a ‘V’ suffix for the validated consignment and ‘R’ for the rejected one. This suffix must be included as part of the CHED-P reference number. On Northern Ireland declarations, only one instance of document code N853 is permitted on an item. If using more than one CHED-P then a separate item will need to be declared for the goods covered by each CHED-P. For NIRMS movements from GB to NI: Enter GBCHDyyyy.NIRMS. Note ‘yyyy.’ represents the year in which the movement took place, for example GBCHD2025. The ‘.’ after the year is part of the licence completion requirements. Also complete document status code XW (see below). A separate N853 entry in DE 2/3 is required for each individual CHED-P. Note: When declaring document code N853, previous document code DCR must be declared in DE 2/1 at header level. For status code XW: For non-NIRMS enter text ‘Waiver/Exemption claimed’ in the document reason field. For NIRMS movements enter the NIRMS Scheme number in the document reason field. - Use one of the following document status codes: AE, JA, JE, LE, LP, XW |
| Y930 | For UK Tariff measures: Complete statement ‘2007/275/EC and 2019/2007 Exempt’. Use of this code constitutes a legal declaration that the goods are not concerned by Commission Decision 2007/275/EC and Commission Implementing Regulation (EU) 2019/2007 as transposed into UK Law. For Northern Ireland tariff measures: Complete statement ‘Excluded Regulation 2021/632’. Use of this code constitutes a legal declaration that the goods are not concerned by Commission Implementing Regulation (EU) 2021/632. Sufficient evidence must be held in records to demonstrate eligibility for these exemptions and must be produced on demand. - No document status code is required. |
| C084 | Complete statement ‘Reg 2019/2122 exempt’. Use of this code constitutes a legal declaration that the goods are not concerned by Commission Delegated Regulation (EU) 2019/2122 adopting a list of animals and goods exempt from official controls at border control posts 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. |
| Y058 | Complete statement ‘Exempt personal consignment’. Use of this code constitutes a legal declaration that the goods meet the criteria for an exemption under Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers personal luggage and are intended for personal consumption or use Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD624 | The entry into free circulation of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED-P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 as transposed into UK Law |
| CD686 | Goods, which form part of passengers' personal luggage and are intended for personal consumption or use, shall not be subjected to Official controls, by virtue of Article 7 of Commission delegated regulation 2019/2122. |
| CD737 | Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122, as retained in UK Law, establishes that some "animals intended for scientific purposes" and all the "research and diagnostic samples", if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts. |
Import control - CITES 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 |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Import/export allowed after control
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C400 | In the document ID field, state the document code (C401, C402, C403, C404, C405, C406, C635, C638 or C639) for the CITES document being used. One of these document codes must always be declared in addition to C400. The identification of the CITES document should be declared against the additional CITES document code rather than against C400. All CITES documentation requiring endorsement must be presented at the frontier. - Use one of the following document status codes: AC |
| Y900 | Complete statement ‘CITES Permits not required’ in Document Reason (Fourth Component). Use of this code constitutes a legal declaration that the goods do not require CITES 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. |
Control on illegal, unreported and unregulated fishing 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 |
|---|---|---|
| C673 |
Catch certificate |
Import allowed
|
| Y927 |
Catch Certificate not required - see footnote for exempted goods. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C673 | Enter the country code for the country of issue (GB for the UK) followed by IUU and the certificate number. If using more than one certificate then a separate C673 entry in DE 2/3 is required for each certificate. Note: When declaring document code C673, previous document code DCR must be declared in DE 2/1 at header level with the DUCR required for electronic licence/ALVS reconciliation. If a DUCR is not required for electronic licence/ALVS reconciliation, then the trader’s reference number which enables the transaction to be traced in the trader’s records, should be declared as the DUCR. - Use one of the following document status codes: AE, AG, IE, IP, JA, JE |
| Y927 | Complete statement: Exempt from Reg 1005/2008 Use of this code constitutes a legal declaration that the goods are exempt from Council Regulation (EC) No. 1005/2008 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 |
|---|---|
| CD422 | Exempt from licence control if aquaculture products obtained from fry or larvae. |
| CD564 | Exempt from licence control if livers, roes, tongues, cheeks, heads and wings. |
| CD590 |
Fishery products shall only be imported into the United Kingdom when accompanied by IUU documentation, including the catch certificate. Declarants must prenotify their IUU information in IPAFFS |
Import control of organic products for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C644 |
Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of Regulation (EC) No 834/2007 as retained in UK law. |
Import allowed
|
| Y929 |
Goods not covered by Regulation (EC) No 834/2007 (e.g. non organic goods) as retained in UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 | Enter the reference number of the Certificate in the format COI.xx.xxxx.xxxxxxx where the first three characters refer to the type of the certificate, the second two characters refer to the country of export, the third four characters refer to the year of issue and the last seven characters are a generic system number. In case of a COI Extract Certificate (C644) there is a slash and the extract number and format for COI Extract is ‘COI.XX.YYYY.nnnnnnn/mm’. If using more than one Certificate of Inspection and/or extract on a GB declaration, then a separate C644 entry in DE 2/3 is required for each Certificate of Inspection/extract. On Northern Ireland declarations, only one instance of document code C644 is permitted on an item. If using more than one certificate of inspection, then a separate item will need to be declared for the goods covered by each certificate. - Use one of the following document status codes: AE, AP, GE, LE, LP, UE |
| Y929 | Complete statement ‘Excluded from Reg 834/2007’. Use of this code constitutes a legal declaration that the goods are not concerned by Regulation (EC) No 834/2007 (organic products) Council Regulation (EC) No 834/2007 on organic production and labelling of organic products. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD808 | Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents. |
| Code | Description |
|---|---|
| PR021 |
The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered as non-cooperating third countries in fighting illegal, unreported and unregulated fishing. In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No. 1005/2008 (OJ L 286) [Retained in UK law] the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries is prohibited. Please see here: https://www.legislation.gov.uk/eudn/2014/170/contents |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022: Import allowed subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for Business and Trade being informed at least ten working days in advance of this exception being used. |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 | Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| 9010 | Complete statement ‘Contractual exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022. It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used. Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand. |
| 9017 | Complete statement ‘From Government Controlled Area’. Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN008 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
| Code | Description |
|---|---|
| 03026 | UK VAT zero rate |
| Code | Description code |
|---|---|
| VATZ | VAT zero rate |
Export control - CITES 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 |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Export allowed
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C400 | In the document ID field, state the document code (C401, C402, C403, C404, C405, C406, C635, C638 or C639) for the CITES document being used. One of these document codes must always be declared in addition to C400. The identification of the CITES document should be declared against the additional CITES document code rather than against C400. All CITES documentation requiring endorsement must be presented at the frontier. - Use one of the following document status codes: AC |
| Y900 | Complete statement ‘CITES Permits not required’ in Document Reason (Fourth Component). Use of this code constitutes a legal declaration that the goods do not require CITES 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. |
Export control - CITES for All third countries
From 20 May 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Import/export allowed after control
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C400 | In the document ID field, state the document code (C401, C402, C403, C404, C405, C406, C635, C638 or C639) for the CITES document being used. One of these document codes must always be declared in addition to C400. The identification of the CITES document should be declared against the additional CITES document code rather than against C400. All CITES documentation requiring endorsement must be presented at the frontier. - Use one of the following document status codes: AC |
| Y900 | Complete statement ‘CITES Permits not required’ in Document Reason (Fourth Component). Use of this code constitutes a legal declaration that the goods do not require CITES 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 |
|---|---|
| CD371 | If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an export authorization must be presented. |
Control on illegal, unreported and unregulated fishing for All countries
From 10 Jan 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C673 |
Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009 |
Import/export allowed after control
|
| Y927 |
The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C673 | For status codes: AE, AG, IE, IP, JA or JE: Enter the country code for the country of issue (GB for the UK) followed by IUU and the certificate number. If using more than one certificate then a separate C673 entry in DE 2/3 is required for each certificate. For status code XW: Enter text ‘Waiver claimed’ in the document reason field. Note: When declaring document code C673, previous document code DCR must be declared in DE 2/1 at header level with the DUCR required for electronic licence/ALVS reconciliation. If a DUCR is not required for electronic licence/ALVS reconciliation, then the trader’s reference number which enables the transaction to be traced in the trader’s records, should be declared as the DUCR. - Use one of the following document status codes: AE, AG, IE, IP, JA, JE, XW |
| Y927 | Complete statement: Exempt from Reg 1005/2008 Use of this code constitutes a legal declaration that the goods are exempt from Council Regulation (EC) No. 1005/2008 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 |
|---|---|
| CD590 |
Fishery products, with the exception of - aquaculture products obtained from fry and larvae; - live ornamental fish, crustaceans, molluscs and other aquatic invertebrates; - freshwater fish, crustaceans, molluscs and other aquatic invertebrates; - oysters, scallops, mussels, clams, cockles and ark shells, jellyfish; - livers, roes, milt, fish fins (with exception to fins of fish of the class Chondrichthyes), heads, tails, maws and other edible fish offal; - snails, other than sea snails; - caviar substitutes shall be imported into the Union only upon submission of the valid IM-importer declaration from the CATCH as foreseen in Box 11 of the Catch certificate shall, where appropriate, be exported from the Union upon submission of the valid Catch Certificate/Simplified Catch Certificate/Re-export Certificate from the CATCH or in paper document as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC)1010/2009. The detailed list of fishery products excluded from these requirements is provided by Commission Implementing Regulation (EU) 2022/1479. |
Control on illegal, unreported and unregulated fishing for Non-cooperating countries in fighting illegal, unreported and unregulated fishing
From 1 Jan 2017 to 9 Jan 2027
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y927 |
The declared goods are not concerned by Council Regulation (EC) No. 1005/2008 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y927 | Complete statement: Exempt from Reg 1005/2008 Use of this code constitutes a legal declaration that the goods are exempt from Council Regulation (EC) No. 1005/2008 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 |
|---|---|
| CD669 |
Republic of Trinidad and Tobago, Cameroon, The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing. In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No 1005/2008 (OJ L 286), the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The detailed list of fishery products excluded from this prohibition is provided by Commission Implementing Regulation (EU) 2022/1479. |
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