HMRC have confirmed that, from 31 January 2025, the waiver document code 999L will be removed from CDS and will no longer be accepted on export declarations. This includes any declarations that arrive after 31 January 2025 that were pre-lodged prior to this date.
The HMRC announcement is as follows, and includes links to the UK Trade Tariff to find an appropriate replacement code:
"In January this year we advised of the removal 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, we wanted to take this opportunity to remind you of its removal.
In place of 999L, 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 D.E. 2/3 of their export declaration. Further information on EU and national waiver codes can be found in the UK Trade Tariff.
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".
MCP plc - 21 November 2024
Posted on Thursday 21st November 2024