Simplifying declarations on CDS

HMRC has released the following notification regarding the waiver document code ‘999L’:


Earlier this year we added waiver document code ‘999L’ to the UK Trade Tariff: volume 3 for CDS for imports and exports movements between Great Britain and the rest of the world. This code can be used for certain controlled and restricted goods where it is deemed a licence is not applicable.

We have updated the UK Trade Tariff to include 999L within Import Tariff measures and commodity codes for new items, including:

  • Cat and dog fur (import and export)
  • Seal products
  • Organics  
  • Mercury

Further additions will include:

  • Import controls on fluorinated greenhouse gases
  • Waste 
  • Dual use goods.
  • HSE Import Licensing (firearms and ammunition)
  • Attestation document, Home Office pre-cursor chemical authorisation
  • Health and Safety Executive (imports)
  • Home Office controlled drugs (export) 
  • Restriction on export
  • Export authorisation (Dual use) 
  • Goods for torture and repression, export restriction.    
  • Export control – cultural goods 
  • Export control of mercury 
  • Export control – military and dual use goods 

You can view an example import declaration using document waiver code 999L on GOV.UK