Removal of waiver code 999L for exports

Document code 999L will be removed after 31 January 2025 for export declarations.

In January this year HMRC advised of the removal of document code  999L for import declarations, and informed traders that the document code will be removed after 31 January 2025 for export declarations. As we approach the date, HMRC wanted to take this opportunity to remind you of its removal. 

In place of 999L, exporters will need to confirm what UK export control measures apply.

In Sequoia, you can use the Sequoia P&R Check tool to view and automatically add document and waiver codes to a CDS declaration item.

See Adding document and waiver codes to a CDS declaration item on the Sequoia Resource Centre for more information.

Alternatively you can consult the Exports tab of the commodity code that applies to the goods in the UK Trade Tariff (https://www.trade-tariff.service.gov.uk/find_commodity) to cdo this.

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 D.E. 2/3 of their export declaration.

Further information on EU and national waiver codes can be found in the UK trade tariff https://www.gov.uk/government/collections/data-element-23-documents-and-other-reference-codes-of-the-customs-declaration-service-cds. 

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

Issued by HMRC 
13th November 2024