HMRC Announce Removal of Document Code 999L (and Y999)

HMRC have announced that document code 999L ceases to be valid for CDS export declarations from 1 February 2025. 

If you use the 999L waiver code after 31 January 2025, your declaration will not be accepted. This includes declarations that are pre-lodged prior to 31 January and arrived after this date.

At the same time, document code Y999, which operates in a similar fashion to 999L, will also be removed from most tariff measures.

HMRC advise that:

In place of these codes, exporters will need to consult the exports tab of the commodity code that applies to the goods in the UK Trade Tariff to confirm what UK export control measures apply. If the exporter has confirmed the export control measure doesn't apply to the goods being exported, the exporter, or a representative acting on their behalf, should declare the specific waiver code listed for each export control measure in data element 2/3 of their export declaration. Further information on EU and national waiver codes can be found in the UK Trade Tariff.

HMRC provide further information on their website.