The changes involve the introduction of Additional Commodity Codes to be declared in CDS Data Element 6/16 (TARIC Additional).

According to HMRC, these changes have been causing some confusion within the trade, and the Department has issued guidance to assist traders with the completion of export and import customs declarations on the Customs Declaration Service (CDS).

Here are the main points which we have taken from the new HMRC guidance.

Imports - Additional Codes 4601 and 4602

4601 is used to declare that the Ozone Depleting Substance is being imported for destruction.

There is a restriction on the import of Ozone Depleting Substances for destruction. A Controlled Substances (Ozone) licence, issued by the Environment Agency, is always required.

To declare a Controlled Substances (Ozone) licence, document code L100 must be declared in Data Element 2/3 with details of the import licence covering the consignment.

4602 is used to declare Ozone Depleting Substances that are being imported but not for destruction.

There is also a restriction on the import of Ozone Depleting Substances not for destruction, and a Controlled Substances (Ozone) licence, issued by the Environment Agency, is always required.

To declare a Controlled Substances (Ozone) licence, document code L100 must be declared in Data Element 2/3 with details of the import licence covering the consignment.

4602 is also used to declare that the goods do not contain Ozone Depleting Substances.

In this case, a waiver must be declared in Data Element 2/3 using Document Codes Y902 (Great Britain) and 9Y06 (Northern Ireland) as follows

Y902    Complete statement 'Not in footnote list'.

9Y06    Complete statement 'Northern Ireland Import'.

Note that a new additional code may be introduced specifically for declaring that goods do not contain Ozone Depleting Substances. In the meantime, code 4602 should be used.

Exports - Additional Codes 4603 and 4604

4603 is used to declare that the Ozone Depleting Substance is being exported for destruction.

There is an absolute prohibition on the export of Ozone Depleting Substances for destruction and this code cannot be used. If used, the CDS will correctly reject the declaration.

4604 is used to declare that the goods contain Ozone Depleting Substances but are not being exported for destruction.



4604 is also used to declare that the goods do not contain Ozone Depleting Substances.

Note that a new additional code may be introduced specifically for declaring that goods do not contain Ozone Depleting Substances. In the meantime, code 4604 should be used.