CDS 999L / National Waiver Code

BY:

Niamh O'Connor
30 October 2023

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Note to all CDS import Declarants - HMRC is withdrawing the use of 999L

Are you ready for the change?

 

HMRC has confirmed that the CDS Universal Waiver code 999L, which is currently used on CDS import declarations, is being permanently removed on 31st January 2024. 

 

After this date, this waiver code can no longer be used for CDS imports.


What you will need to use instead of 999L

 

Ahead of 31st January 2024, HMRC has published the following 10 National Document codes in the UK Trade Tariff. These codes should be used instead of 999L where a licence waiver is being claimed. These are the new National Document codes.  

Document Code Description of measure where code applies
912Y Animal Health Certificate
9020 Department for Business & Trade Import Licensing Firearms and Ammunition (covering firearms only)
9044 Department for Business & Trade Import Licensing Firearms and Ammunition
9026 Department for Business & Trade Import Licensing Firearms and Ammunition (covering firearms only)
9043 Health and Safety Executive GB Transfer Approval for explosives
920Y HMI Conformity Certificate (fruit and veg) issued in UK
991Y Quarantine Release certificate
992Y Quarantine Release certificate
993Y Quarantine Release certificate
994Y Quarantine Release certificate

These new national waiver codes that have been created by HMRC to replace the universal waiver code 999L are in addition to the Union Document codes that should be used for other import measures. All the Document codes are available within the UK Trade Tariff here:


DE 2-3 National Document Codes (Tariff Appendix 5A)

 

DE 2-3 Union Document Codes (Tariff Appendix 5A)

 

HMRC is advising importers and agents to start using these codes straightaway, so that they become familiar with them in advance of code 999L being withdrawn.


Remember, If you use the 999L waiver document code for imports after 31st January 2024, your declaration will be rejected and, your goods could be delayed at the border.


Remember also that pre-lodged (IMD) import declarations made before 31st January 2024 that are “arrived” on CDS after this date will be rejected, unless the correct waiver document code has been supplied in place of code 999L. 


HMRC is also drawing attention to the fact that licence waivers can be added or amended in the UK Trade Tariff at any time, to align with legislation.


You can find the latest information explaining what the codes needed are to import and export certain commodities in the UK Trade Tariff.


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