HMRC has announced the extension of wavier document 999L for declarations submitted through the Customs Declaration Service (CDS) for international traders, according to senior industry experts.

HMRC has said that code 999L can continue to be used on ex-heading goods, where declarants have confirmed that there are no documentary or licensing requirements on the goods being moved.

The simplification is aimed at ensuring a “smooth” transition from the old Customs Handling of Import and Export Freight (CHIEF) system to CDS.

Code 999L saves time for traders that are certain that their products are not controlled, as only this would need to be submitted on customs declaration in CDS as a legal declaration stating their goods are eligible for a waiver on P&R license.

Traders are advised that they are still required to check whether their goods are subject to any licencing requirements.

999L is not a Union Customs Code and therefore cannot be used for imports or exports to Northern Ireland.

The new deadlines for this code are 31 January 2024 for imports and 31 January 2025 for exports. The deadline was previously 30 September 2023.

HMRC is encouraging declarants to start using document codes in place and those will be introduced over the coming months. Traders are encouraged to ensure familiarity with them ahead of the eventual removal of the temporary 999L code.

To top