HMRC Announce CDS Waiver Document Code ‘999L’ Extension

HMRC has extended the deadline for waiver document code ‘999L’ on declarations submitted through CDS (the Customs Declaration Service), for use on ex-heading goods. This is relevant where declarants have confirmed there are no documentary or licensing requirements applicable for the goods being imported or exported.

You can continue using waiver document code ‘999L' on your CDS declarations until 31 January 2024 for imports, and 31 January 2025 for exports. After these dates, the waiver document code ‘999L’ will be permanently removed.

You should be aware that 999L is not a Union Customs Code (UCC) permitted code and cannot be used for imports or exports relating to Northern Ireland (NI).

After receiving feedback from declarants and external partners HMRC introduced waiver document code ‘999L’ as a temporary measure to make the move from CHIEF (the Customs Handling of Import and Export Freight system) to CDS as smooth as possible. This extension, announced 14 July 2023, is intended to help declarants who have only recently moved their import declarations from CHIEF to CDS, and also support declarants as they begin to move from CHIEF to CDS for exports.

Over the next months, HMRC will introduce national waiver document codes that will initially be available alongside the temporary ‘999L’ and eventually replace it completely.

National waivers were uploaded to import measures in the UK Tariff on 1 July 2023 e.g., HMI Conformity Certificate measure (doc code 920Y) and Animal Health Certificate measure (Animal Pathogen) (doc code 912Y). These will shortly be followed by waivers for use in Chapter 44 for the Quarantine Release Certificate (QRC) measure.

HMRC recommend you start using these national waiver document codes or EU waiver document codes when submitting import and export declarations through CDS, not leaving it until 999L is permanently removed. They point out that declarants are legally obliged to check and confirm that the consignment is entitled to the waiver they are claiming.

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