Following that communication, HMRC has confirmed that waiver document code 999L will not be valid from 1 February 2025 and that an alternative document code must be used to apply a waiver to declarations, where applicable. 

Likewise, document code Y999, similar in application to 999L, will also be removed from most tariff measures at this time. 

Finding a Tariff Measure 

Tariff measures and relevant document codes applicable from 1 February 2025 can be found in the UK Integrated Online Tariff against the goods commodity code by changing the ‘Date of Trade’ to 1 February 2025 on the Tariff search for a measure screen. 

Important Note: 

• Many of the existing document codes continue as now, however: 
• Declarants will find that some document codes will be extended to cover exports and 
• a small number of new document codes have been created. 

It will be important to use the correct document codes. 

From 1 February 2025, waiver code 999L will not be able to be used with these document codes 

A link to the UK Global Tariff can be found below: 

Trade Tariff: look up commodity codes, duty and VAT rates - GOV.UK 

Actions for declarants 

For commodity codes which have other live waiver document codes operating for all 

applicable measures, declarants can stop using 999L/Y999 at any point before 31 

January 2025, providing the appropriate alternative document waiver code is used. 

Guide for Exporters Removal of 999L - Steps to Take

Declarations affected during the cross-over period January-February 

For commodity codes where new waiver document codes apply from 1 February 

2025, declarants should continue using 999L/Y999 for declarations being ‘arrived’ during 

January. 

When submitting an export declaration  in January that may be ‘arrived’ in February where the declaration includes either 999L or Y999, it is advisable to also include the waiver document code that will apply from 1 February 2025. 

If this isn’t done, the declaration will need to be amended before it is ‘arrived’ in February, or the declaration will be rejected and require the submission of a replacement declaration. 

Supplementary Declarations for exports which were ‘arrived’ on or before 31 January 

2025 will be validated against the tariff measures applicable on the acceptance date so 

declarants will need to use 999L or Y999 rather than any new waiver document codes. 

Important note 

Before using any waiver document code, declarants must confirm that the consignment meets the conditions for claiming the waiver. 

Where Document Status Codes XW and XX remain in place until further notice. 

There are issues with multiple tariff measures where the one export licence reference is effectively required against multiple document codes against the one item. 

The most common occurrence is when an item requires the licence to be declared against both document codes 9104 and X002. This can easily and erroneously cause multiple decrements against an export licence, causing issues for the exporter. 

In order to prevent further such occurrences, CDS will reject a declaration if a licence ID is repeated on the same item until this issue is resolved, and the status codes XW and XX will remain in use to be removed in due course. 

HMRC has confirmed that they will work towards removing the use of document status codes XW and XX from document codes that have a waiver document code available. 

For specific export licence measures  

DCMS export licence for cultural goods 

Waiver document code Y903 is in place now when declaring a licence against 9107. 

HMRC, therefore, recommend switching to the use of document code Y903 as soon as possible 

CDS will temporarily allow the use of document status codes XW and XX with document code 9107 but will eventually block their use with that code. HMRC will issue advance warning notices before this is implemented. 

Home Office Drugs Export Licence 

When declaring a licence using document code 9113 from 1 February, the waiver document code 913Y should be used if applicable. 

This is a change from the present procedure, where waivers are claimed using document status codes XW or XX with the waiver document code 9113 rather than 999L/Y999. 

CDS will allow the use of document status codes XW and XX with document code 9113 for the time being but will remove this use in due course. HMRC will send advance notification before this happens.   

Important Note  

Some commodities will always need a supporting licence provision before they are exported. Therefore, waiver codes will not be available for those affected commodities. 

Export Authorisation for Radioactive Sources   

From the 1 February 2025 waiver, document code 9Y08 must be used instead of codes 999L or Y999 when claiming a waiver from declaring a licence against document code 9105. 

The ability to use status codes XW and XX with document code 9105 will be removed in due course. HMRC will issue a further update regarding the removal of these status codes from CDS use. 

Export Authorisation for Firearms 

From 1 February 2025, waiver document code Y934 will become available instead of 999L or Y999 to support claiming a waiver from declaring a licence against document code E020 in the UK Tariff measures. 

Note: Northern Ireland 

Y934 is already applicable to the Northern Ireland tariff measures but must be used with document code E020. 

Again, document status codes XW and XX will be removed when using document code E020 in due course, and HMRC will publish a warning notice before the status codes are blocked on CDS. 

Dual Use Export Authorisation 

9Y10 document waiver code will be available from the 1 February when declaring a waiver from a dual-use export licence, replacing the 999L and Y999 waiver document codes when X002 is declared. 

Status codes XW and XX will eventually be removed from use with X002, and HMRC will give advance notice before they are removed. 

Export Licence for Military & Dual Use Goods  

From 1 February 2025, waiver document code 9Y07 will be available instead of 999L or Y999 when claiming a waiver from the declaration of a licence against document code 9104 in the UK Tariff measures. 

Status codes XW and XX will remain available with document code 9104 until HMRC advises of their removal. 

Authorisation for Torture Goods 

9Y09 waiver document code should be used instead of 999L or Y999 from 1 February 2025 when claiming a waiver from a licence declaration using document code 9106 in the UK Tariff measures. 

HMRC will give advance warning when status codes XW and XX become unavailable with document code 9106 

Guide for Exporters Removal of 999L - Steps to Take