The codes which are found within Appendix 5A

For further details on these changes, please refer to the information below.

Document codes C019, C601 & N990

Definition and references to these particular document codes have now been updated. This is to ensure that the difference between GB and Northern Ireland is clearer, and the terminology used, from End Use to Authorised Use.

Document codes C057, C079 & C082

XB status code is no longer permitted with these document codes. Due to this, the document ID is mandatory, and the document reason is no longer in use.

The only waiver codes that will be available are those permitted in the Tariff measures for the particular commodity code.

The Declaration of Conformity details for these particular document codes on Northern Ireland declarations will be sent to the EU CERTEX system in the latter part of 2025.

The document ID supplied for these document codes for NI declarations must match the EU format. CDS will accept the EU ID numbers, which are currently in use.

 Document code L100

L100 document code for ozone-depleting substances has now been updated to show the difference in use between GB and NI.

Imports into NI for goods that are subject to licence controls will require L100 to be declared, irrespective of whether the goods are being entered into Customs warehousing.

Upon importing goods into a Customs Warehouse in GB, an import licence will also be required unless they are to be exported from the Customs Warehouse within a 45-day period.

XX status code must not be used with L100 for any NI declarations. It can be used on GB declarations for CW removals to declare on entry to or to claim an exemption from licence controls for goods that will be re-exported from the CW.

The latter part of 2025 will see the details for L100 on NI declarations sent to the EU CERTEX system. The document ID supplied for these document codes for NI declarations must match the EU format. CDS will accept the EU ID numbers, which are currently in use.

Both import and export licences use L100 within the UK Tariff; however, NI uses L100 for import licences only and E013 for export licences. NI imports will require a single declaration of L100, along with the EU licence ID, unless multiple licences are to be declared. NI Exports: The EU licence ID must be declared against E013 and L100.

Document Code E013

E013 export licence for ozone-depleting substances has been updated to remove both status codes XB & XF.

The document ID is now mandatory, and the document reason is no longer applicable.

The only waiver codes that will be available are those permitted in the Tariff measures for the particular commodity code.

The latter part of 2025 will see the details for E013 on NI declarations sent to the EU CERTEX system. The document ID supplied for these document codes for NI declarations must match the EU format. CDS will accept the EU ID numbers, which are currently in use.

NI Exports will only need to declare the EU licence ID against E013 and document code L100.

U110, U111 & U112

This has been updated to reflect the new document codes U116, U117, and U118 for claiming EU preference.



When claiming preference under the document codes U110, U111, and U112, it was introduced only on an interim basis as a workaround until CDS accepted the new document codes.

CDS now accepts U116, U117 and U118 for claiming preference from the EU, and users should be using them. See our article here.

U110, U111, and U112 will be switched off by HMRC, although there is no target date for this to be advised as of yet.

Status codes of AE, AP and JE have been added to U112 (Importers' knowledge). HMRC are investigating issues with the use of JP when claiming a quota under U112. When claiming a quota under U112, use the status code AE or AP accordingly.