CDS licence waiver code 999L

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CDS licence waiver code 999L - Scope Broadened

BY:

Bernard O'Connor

5 September 2022

HMRC announced on 1 September 2022 that the scope of CDS licence waiver code 999L has been broadened to include the following measures in the UK trade Tariff

Import Controls

Fluorinated greenhouse gases

Seal products

Waste

Export Controls

Cat and dog fur

Dual use goods

HMRC is also considering further broadening of the scope of the code to include measures on organic products and mercury.

"Note that the use of code 999L remains a temporary arrangement which will expire on 30 September 2023, unless HMRC grants an extension”.

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