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HMRC to Phase Out 999L Waiver Code for Imports

Updated: Nov 6, 2023


HMRC have announced the final date for use of the 999L waiver code.


Until now, importers of certain restricted goods have been able to use code 999L on import declarations submitted using CDS. This document code was introduced to simplify the import of goods which do not require a licence for import but belong to a commodity code covering some items that are subject to documentary restrictions and licencing requirements.


HMRC, however, have now confirmed that this code will be phased out by January 2024.


Whilst importers of ex-heading goods will be able to continue using this code until 31 January 2024, the Joint Customs Consultative Committee (JCCC) warns that if traders use the 999L code after this date, declarations will not be accepted, and goods will be delayed at the border.


Instead, declarants should begin using the new national waiver codes for ex-heading goods as soon as possible.


For more details on import licensing and restrictions see UK Trade Tariff: import prohibitions and restrictions - GOV.UK (www.gov.uk)

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