UK Customs 999L Update 2024: Key Changes in Import Waiver Codes and Impact on CDS Declarations with 999L

AI Summary ✨

Announcing the removal of the 999L waiver code for import declarations in the UK’s Customs Declaration Service (CDS), effective from 31 January 2024. New national waiver codes for imports are introduced, with detailed guidance available in Appendix 5A. The post also notes that the 999L code will remain valid for export declarations until 31 January 2025. Importers and exporters are advised to update their documentation to ensure compliance and avoid potential delays at customs.

Removal of CDS 999L waiver code for imports

As previously announced, from 31 January 2024 you will no longer be able to use document code 999L for Customs Declaration Service (CDS) import declarations.

Further Guidance on CDS 999L Waiver Code

New National Waiver Codes for Imports

HMRC are introducing national waiver codes to use for imports. Information on these codes is being made available in Appendix 5A.

Link to Appendix 5A

This provides details of the relevant Union and National document codes, document status codes and details to be declared in Data Element (DE) 2/3. Where both Union and National document codes are being declared, you should enter the Union codes first.

In addition to this guidance, we have published a Measures list on the Tariff Help page – This details the control and exemption options available on CDS, for 1 February 2024 onwards, for each measure affected by the removal of 999L.

This is a live document and will incorporate additional updates from Department for Business & Trade as soon as they become available. We will publish a Stop Press to highlight any further updates.

Link to Measures List for Imports Post 999L

Pre-lodged declarations using 999L

If you use 999L for imports after 31 January 2024, your declaration will not be accepted, and you will risk your goods being unnecessarily delayed at the border.

Pre-lodged import declarations made before 31 January 2024 that arrive after this date will be rejected unless the correct alternative waiver document code has been supplied in place of 999L.

Declarants should begin using the correct waiver document codes in place of 999L to avoid this happening.

Can I still use 999L for my export declaration?

999L will remain a valid national code for Customs Declaration Service (CDS) export declarations until 31 January 2025.

An informative and professional blog image representing the UK Integrated Online Tariff update. The image should include a digital representation of 999L

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