In 2025, HMRC will continue to make changes to customs procedures in order to ensure compatibility with the post-Brexit trade framework of the EU.
Recent changes will impact UK exporters.
The 999L Waiver Code
As of January 31st 2025, the 999L waiver code will no longer be accepted by CDS for exports. This includes declarations which were pre-lodged before the deadline but will arrive after it.
Export declarations made using the 999L code will be rejected if the measures listed do not also include the correct alternative code.
Now that the 999L waiver code is no longer applicable, UK exporters will need to check for the correct control measures for their commodity code.
Meanwhile, accepted usage of the Y999 waiver code will also be limited for exports.
The Y999 Waiver Code
Waiver document code Y999 will no longer be usable on measure type 478-Export authorisation (Dual use) for the following commodity codes as of February 1, 2025:
- Commodity code - 2930909500. Classification - Other
- Commodity code - 8527213000. Classification - Capable of receiving and decoding digital radio data system signals
- Commodity code - 8529903000. Classification - Electronic assemblies
- Commodity code - 8529909600. Classification - Other
To ensure a smooth transition and prevent delays at the border, following HMRC official guidance is essential.
HMRC Guidance
“Removal of Export Waiver Document Code 999L:
HMRC communicated in July 2023 that the use of the waiver document code 999L for export declarations would be extended until 31 January 2025 to facilitate migration of export declarations from CHIEF to CDS. From 1 February 2025, 999L will not be valid and declarants will need to use an alternative document code to apply a waiver to their declaration. At the same time, document code Y999, which operates in a similar fashion to 999L, will also be removed from most tariff measures.
Tariff measures and relevant document codes applicable from 1 February 2025 can be found in the UK Integrated Online Tariff against the commodity code by changing the ‘Date of Trade’ to 1 February 2025. Many of the existing document codes continue as per current use although some are being extended to cover exports, and a small number of new document codes have been created. From 1 February 2025 these codes can no longer be substituted with 999L” - GOV.UK
Learn more on the GOV.UK website.
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