Important update: Removal of 999L waiver code
After 31 January 2024, waiver document code ‘999L’ will be permanently removed for use on import declarations. Your declaration will not be accepted if you use a 999L Waiver code, where currently needed, and your goods will be delayed at the border.
The waiver for export declarations will be removed after 31 January 2025.
What should you use instead?
HMRC have published national waiver document codes in the UK Tariff - https://www.gov.uk/trade-tariff. HMRC advises these should be used instead of 999L, and you should start using these straight away where a waiver is applicable (see an explanation of the steps below).
If you use a customs agent to declare on your behalf, you should check that they have made appropriate provisions. But we recommend that you check which alternative waivers apply to your goods.
Important consideration
Pre-lodged import declarations (type D) made before 31 January 2024 that arrive after this date will be rejected unless the correct waiver document code has been supplied in place of 999L.
Steps for Just Trade CDS users
Our suggestion is you make a test declaration for each of your products and take the following steps:
Look in the UK tariff and enter the country of dispatch and the commodity.
Review the Import Controls section (see below) for alternative licence wavers.
Create a test declaration as mentioned, but remove the 999L and replace it with the alternative waiver codes in box DE 2/3.
HMRC can help you, but they may well be under pressure from other CDS users. For TDR (test) declaration enquiries, contact TDRcommunications@hmrc.gov.uk. Otherwise, for live declarations, complete the contact form from the webpage: https://www.gov.uk/guidance/report-a-problem-using-the-customs-declaration-service.
Reviewing the UK Trade Tariff
Open the webpage (https://www.gov.uk/trade-tariff) and search for your commodity code.
To improve the relevance of the information provided, it is recommended to enter the destination from where your goods will arrive from.
Within the tariff commodity page, navigate to the Import Controls section and open the Conditions window.
Locate the Waver and then open the completion guide.
The Completion Guide explains which boxes to complete. Usually, you will enter a reason along with the document code.
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