UK: Removal of Waiver Code 999L
- Arne Mielken
- Jan 27, 2025
- 4 min read
From Feb 2025, UK export declarations change: code 999L ends. Discover new waiver codes, key updates, and guidance in this blog!
The removal of Waiver Document Code 999L will significantly change the UK's customs declarations. Introduced as a transitional measure during the move from CHIEF to CDS, code 999L will no longer be valid from 1 February 2025, leaving businesses to adopt updated codes for waivers and licence declarations. This blog answers pressing questions about these changes and provides actionable insights to help companies navigate the transition seamlessly.
Update 28 January 2025: Download the latest information from HMRC on removing the code.
Key Questions Addressed
Why is document code 999L being removed?
What happens if I use 999L after 31 January 2025?
What are the alternative codes for specific export measures?
What actions should declarants take to avoid rejection of declarations?
What changes are being made to document status codes XW and XX?
1. Why is document code 999L being removed?
Document code 999L was introduced as a temporary measure during the transition from the Customs Handling of Import and Export Freight (CHIEF) system to the Customs Declaration Service (CDS). As HMRC has completed this transition, code 999L will no longer be valid from 1 February 2025. Its removal aligns with updates to tariff measures and aims to streamline export declarations by requiring specific waiver document codes for each control measure.
2. What happens if I use 999L after 31 January 2025?
If 999L is included in an export declaration after 31 January 2025, CDS will reject the declaration. This applies even if the declaration is pre-lodged in January but arrives in February. Exporters must switch to updated codes before the cut-off date to avoid rejections and delays.
3. What are the alternative codes for specific export measures?
From 1 February 2025, updated waiver document codes will replace 999L for various export measures. Here’s an overview:
Cultural Goods: Use code Y903 instead of 999L for claiming a waiver against 9107.
Drugs Export Licence: Use 913Y instead of 999L for claiming a waiver against 9113.
Radioactive Sources: Replace 999L with 9Y08 for waivers against 9105.
Firearms Export: Use Y934 instead of 999L for waivers against E020.
Dual-Use Goods: Use 9Y10 for waivers against X002.
Military & Dual-Use Goods: Use 9Y07 instead of 999L for waivers against 9104.
Torture Goods: Replace 999L with 9Y06 for waivers against 9106.
For a complete list of codes, refer to the UK Trade Tariff: here.
4. What actions should declarants take to avoid rejection?
To ensure smooth export declarations, declarants must:
Check commodity codes: Use the Exports tab in the UK Trade Tariff to verify control measures for each product.
Transition early: For goods with existing waiver codes, stop using 999L before 31 January 2025.
Dual-code for January exports: Include both 999L and the new waiver code for declarations lodged in January but arriving in February.
Validate supplementary declarations: Declarations for goods arrived before 31 January 2025 must use 999L.
5. What changes are being made to document status codes XW and XX?
HMRC is phasing out document status codes XW and XX to resolve issues related to multiple licence declarations for single items. These codes will be removed once a resolution is in place. For now, exporters should switch to updated waiver codes to avoid rejections caused by licence ID conflicts.
Conclusion
The removal of Export Waiver Document Code 999L is a key milestone in modernising the UK's export declaration process. While the changes might seem complex, early preparation is crucial to avoiding disruptions. By consulting the UK Trade Tariff and transitioning to updated codes before the 1 February 2025 deadline, exporters can ensure compliance and smooth operations.
Recommendations
Familiarise Yourself with New Codes: Use the UK Trade Tariff to identify the correct waiver document codes for your goods.
Act Early: Transition to updated codes before the cut-off date to avoid declaration rejections.
Dual-Code January Declarations: If exporting goods in January that may arrive in February, include both 999L and the new codes.
Stay Updated: Follow HMRC’s updates on the phasing out of XW and XX codes.
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About the Author
Arne Mielken is a Freeman of the City of London and an expert with over 20 years’ experience in customs and export controls.
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Disclaimer
This blog is for educational purposes and not legal advice. Consult professionals for tailored support.
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