top of page

UK CDS: The end of 999L waiver code for imports - What's next?

Discover the upcoming changes in UK CDS imports! Say goodbye to the popular waiver code 999L and find out what code replace it


The new deadlines for utilising the CDS document waiver code 999L are January 20, 25 for exports and January 31, 2024 for imports.


See also here for the latest update.


What is the 999L document waiver's CDS code?

The 999L code from the Customs Declaration Service does away with the requirement for additional documentation regarding prohibition and restrictions (P&Rs). When you use 999L, you can omit the documentation information that is normally required for the commodity code of the item.


999L = LIC99

If you are familiar with the previous Customs Handling of Import and Export Freight (CHIEF) system, the 999L code on CDS is comparable to LIC99. After traders stated that the code was necessary for technical and procedural reasons related to the transition from CHIEF to CDS, the code was actually added to CDS. It wasn't included in CDS at first.


No "Free-For-All"

The 999L code should only be used when you are certain that your goods are uncontrolled or when entering a compliant area is required. It is possible to use this code with both import clearances and export declarations.


Not for Northern Ireland

Remember that CDS code 999L cannot be used for goods transported into or out of Northern Ireland because it is not a Union Customs Code (UCC) code.


Why is CDS getting rid of the 999L code?

Rather than being added to the Customs Declaration Service, the 999L CDS code was created to aid in declaration processing in response to concerns expressed by traders.


However, HMRC would prefer to do away with this system in favour of LIC99 and CHIEF to lower the likelihood of abuse and increase the precision of the tracking of controlled goods.


Although importers and exporters have faced delays because of higher-priority customs updates and some traders' reluctance to switch to the CDS system, the use of the 999L code was initially scheduled to expire in 2023.


When is it appropriate to cease utilising the 999L code Customs Declaration Service?

Use of the 999L code with Customs Declaration Service is permitted until:

  • January 31, 2024, for import declarations.

  • January 31, 2025, for the submission of export reports.

Your declaration won't process after the code is removed until all of your extra document lines are completed in a way that complies with the requirements. Details about the affected codes are provided below.


What does this mean?

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


What replaces 999L?

Ex-heading goods are goods that may not have documentary or licensing requirements. This is not a full list of all the waiver document codes. You can find current lists of document codes in Data Element 2/3: Documents and Other Reference Codes of the Customs Declaration Service (CDS).


  1. 912Y 

  2. 9020 

  3. 9044

  4. 9026 

  5. 9043 

  6. 920Y 

  7. 991Y 

  8. 992Y 

  9. 993Y 

  10. 994Y 



  1. Y930, Y931, C084 

  2. Y036, Y910 

  3. Y937, Y978, Y066, Y800, Y902 

  4. Y904 

  5. Y900 

  6. Y942 

  7. Y927 

  8. Y937 

  9. Y053, Y926, Y950, Y951 

  10. Y922 

  11. Y032 

  12. Y057, Y070 

  13. Y924, Y969 

  14. Y929 

  15. Y923 

  16. 9030, 9037 

  17. Y067, Y501, Y250-Y259 




How to Get More Support

1. If you have any questions, call our helpline at +44 79 14 650 183 or schedule a call at www.customsmanager.org -> top-right corner.

2. Book Export Control Training for you and your team at www.customsmanager.org/events

3. Download Support Guides, on-demand training and more at www.customsmanager.org/shop


About Customs Manager’s Customs & Global Trade Intelligence Services

The Premium Professional Legislative Monitoring Service (PLM) is a research and curation service which checks for legislative updates from official government websites based on the selected jurisdictions and topics. Paid Plan subscribers can access regular law change notifications to ensure they never miss a significant legal change on www.customsmanager.info – a website dedicated to customs & trade intelligence. At the same time, they save valuable time by engaging our dedicated trade specialists to carry the monitoring out for them. Premium subscribers also unlock all content on the Customs Manager’s Ltd. website, including our Customs & Trade Blog on www.customsmanager.info , providing vital thought leadership development services to empower them to trade effectively, efficiently and, of course, compliantly, across borders. Premium Subscribers can add jurisdictions and topics for an additional charge.


About Customs Manager Ltd.

We aim to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means having your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly wherever you want to go. Includes Brexit support and the ability to lodge customs declarations + Rules of Origin


Stay in Touch

· Twitter: @customsmanager


Important Notice

Customs Manager Ltd. owns the copyright in this document, except for external documents and links we refer to or make available.

You are not allowed to use this information in any way that infringes its intellectual property rights. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Paid Plan subscriber to the Customs Managers’ Customs & Trade Intelligence service, also known as Professional Legislative Monitoring (PLM). As a Paid Plan subscriber, you may download and print this information which you may then use, copy or reproduce for your internal non-profit-making purposes.

However, you are not permitted to use, copy or reproduce this information to profit or gain.

In addition, you must not sell or distribute this information to third parties, not members of your organisation, whether for monetary payment or otherwise.

This information is intended to serve as general guidance and not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking action, consult a Customs Manager Ltd. professional.

In no circumstances will Customs Manager Ltd be liable for any decision made or action taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages?

190 views0 comments

Recent Posts

See All

Comments

bottom of page