In due course, document status code XW will be intended for use where a CHED is required for the consignment and where documents C085, C640, C678, N002, N851 & N853 are presented on the declaration to confirm that a waiver applies. 

XW is anticipated to be restricted to NIRMS declarations, when being used with CHED document codes. 

Use of waiver document codes and waiver document status codes 

Declarants are advised to double-check whether a consignment requires a CHED before using any of the document waiver codes, or when using a CHED document code with a waiver status of XX or XW. 

Where a waiver is claimed, declarants are reminded to ensure that they can meet the terms of that waiver before using the related code. 

Document Status code XX 

Appendix 5A of the Tariff has already been amended to remove the option of using document status code XX with document codes C085, C640, C678, N002, N851 & N853. 

However, this change in Appendix 5A will not be live in CDS until 23rd October 2025.   

HMRC is encouraging declarants to start using the appropriate waiver document codes now, instead of declaring the CHED document code with a status code of XX. 

Document code C085 and N85:  CDS Update 23rd October 

CDS will be updated on October 23, 2025, and will be set to reject a declaration where the XX status code is declared with document code C085 or N851. 

If declaring goods where codes C085 or N851 would have been used with document status code XX, declarants should: 

• Confirm that a CHED is not needed for the consignment 
• If the tariff measures for the commodity code include a related waiver document code, the referenced waiver document code should be declared instead of C085 or N851 

Note:  If using a code to support the use of a waiver, ensure that the conditions associated with that waiver are met 

• If the commodity code does not have a relating waiver document code, then codes C085 or N851 should be used with document status code XW, until appropriate document codes are added to the commodity in the future. 

DEFRA is reviewing the tariff measures to ensure that waiver document codes are in place in due course. 

Document Status Code XW 

Plans to restrict the use of CHED document codes with a document status code XW to NIRMS only consignments are on hold until DEFRA review the waiver document codes available against the CHED document code tariff measures. 

EU CHED-PP measure 

HMRC expects the EU to add its CHED-PP measure to the Northern Ireland Tariff on 20th October 2025, with an entry into force date of 29th October 2025. 

What this will do 

This will add the requirement to declare the CHED-PP against document code C085 or for one of the waiver document codes to be used, if the consignment qualifies.   

If the consignment qualifies, waiver codes Y122, Y146 or Y979 will be available. 

Document code Y146.  Presentation of a licence 

Use of document waiver code Y146 is subject to the importer holding a licence to import goods for scientific purposes. 

Changes will be made to the CDS declaration completion requirements to include the licence identification in the document field.   

The incremental changes in CDS will mean that initially, CDS will require both the document ID and document reason to be completed with the licence ID when using document code Y146. 

UK Trade Tariff Measures Using Document Code C085 

Document C085 testing is planned for later in 2025 to ensure that document code C085 operates effectively in conjunction with BTMS. 

The UK tariff measures will be updated to mandate the declaration of the CHED-PP against C085, in due course.