Export measure
The export ODS measure is split between using additional codes 4603 and 4604.
Additional code 4603 is used to declare that the ODS is being exported for destruction. Although this additional code includes the options for declaring an export licence or claiming a waiver, neither of these options will permit the declaration to be accepted. There is an absolute prohibition on the export of ODS for destruction. Additional code 4603 should, therefore, never be used, and CDS will correctly reject a declaration if it is declared.
Additional code 4604 should be used to declare that the goods either do not contain ODS or contain ODS which is being exported but not for destruction. The use for goods which do not contain ODS is not clear in the definition of 4604, so DBT is now looking at either amending the definition or introducing a new additional code specifically for declaring that goods do not contain ODS. In the meantime, please treat 4604 as including goods which do not contain ODS.
Import measure
The import ODS measures have a similar split between ODS goods for destruction and ODS goods not for destruction. The difference is that ODS can be imported for destruction purposes but must be covered by an import licence.
Additional code 4601 should be used to declare ODS being imported for destruction, in which case document code L100 must be declared with details of the import licence covering the consignment. The conditions against additional code 4601 permit the options to declare that the goods are not subject to the ODS measure (document code Y902) or that they are being imported into Northern Ireland (document code 9Y06), in which case they are excluded from GB ODS import controls (although they would still be subject to Northern Ireland ODS import controls). DBT is reviewing the measures, so please restrict the use of additional code 4601 to ODS goods which are being explicitly imported for destruction under licence.
Additional code 4602 should be used to declare ODS that is being imported but not for destruction, and also for goods that do not contain ODS. As with 4603 above, it is not clear that 4602 is also intended to cover goods which do not contain ODS.
When importing goods subject to ODS controls, document code L100 must be completed with the import licence covering the consignment.
For goods not subject to ODS controls, document code Y902 can be declared to claim a waiver from the measure. For goods being imported into Northern Ireland, document code 9Y06 should be declared, in which case the consignment will be excluded from GB ODS import controls (although they would still be subject to Northern Ireland ODS import controls). OFFICIAL
DBT is now looking at either amending the definition or introducing a new additional code specifically for declaring that goods do not contain ODS. In the meantime, please treat 4602 as including goods which do not contain ODS.
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