To support this action, DBT (Department for Business and Trade), which is responsible for implementing the Tariff measures onto the Tariff, whereas HMRC implements the measures at the border, will add document codes to CDS to enable the identification of any affected Goods.   

These codes were implemented on 1st February 2025. 

For the most part, it is expected that where a Tariff code indicates the possible inclusion of mercury in the goods for export, mercury will not, in fact, be present, and the waiver code 9Y14 can be applied at export. 

However, for those rare exports where the mercury prohibition applies and a waiver code is needed, the following details of document codes have been supplied to assist exporters with the requirements. 

9Y14: Goods which do not contain mercury 

921Y: Non-electronic measuring devices installed in large-scale equipment or those used 

for high-precision measurement where no suitable mercury-free alternative is available 

under Article 5 of Regulation (EU) 2017/852 as retained in UK law. 

922Y: Measuring devices more than 50 years old on 3 October 2007 under Article 5 of 

Regulation (EU) 2017/852 as retained in UK law. 

923Y: Measuring devices which are to be displayed in public exhibitions for cultural and 

historical purposes under Article 5 of Regulation (EU) 2017/852 as retained in UK law. 

924Y For the purposes of laboratory-scale research or laboratory analysis under Article 3 of 

Regulation (EU) 2017/852 as retained in UK law. 

925Y Essential for civil protection and military uses under Article 5 of Regulation (EU) 

2017/852 as retained in UK law. 

926Y For research, for calibration of instrumentation, or for use as a reference standard 

under Article 5 of Regulation (EU) 2017/852 as retained in UK law. 

Ozone Depleting Substances: Tariff measures to be updated in due course 

The tariff measures relating to the export of ozone-depleting substances are anticipated to be updated in mid-February 2025, and affected exporters should watch for a Stop Press to be issued by the Department of Business and Trade in due course.   

Exporters are also recommended to register for Notices to Exporters, the communication forum for the DBT.  Registration for NTEs can be found on the following page: 

Notices to exporters – GOV.UK 

Excise Goods Guidance 

A revised version of the Excise Goods Guidance was added to the CDS Declaration Appendices on February 1, 2025. 

New excise duty rates went live on 1st February this year, and the excise goods guidance currently contained in Tariff Volume 1 was deleted on that date, and a revised version of the guidance transferred to the CDS Declaration Completion Instruction Appendices. 

This new guidance will include the updated alcohol excise duty rates applicable from the 1st 

February 2025. 

Note: the wine easement does not now apply after January 2025. 

With the excise guidance removed, Tariff Volume 1 will only indicate import and export prohibitions and restrictions.  In due course, HMRC will update the export prohibitions and restrictions in the CDS Declaration Completion Instruction Appendices.  When complete, Tariff Volume 1 will be deleted. 

Stop Press 

Tariff Chapter 8507 and 8536 where goods do not contain Mercury: Document code workaround:  

A document declaration issue has been found relating to Tariff measures for goods falling in Chapter 8507, where the goods for export must be confirmed as not containing mercury. 

The commodity code lines are missing the waiver document code 9Y14 for confirming that the goods do not contain mercury. 

While the Department of Business & Trade is working to correct this, exports using chapter 8507, where goods do not contain mercury, must use the following workaround: 

Declare both: 

• Document code 9Y14 with document reason ‘No Mercury Content’ and, 
• Document code 925Y with document reason ‘No Mercury Content’ 

Tariff Chapter 8536 

A further issue has been identified with export of mercury tariff measures being applied to commodity codes commencing 8536. 

The tariff codes in Chapter 8536 have been incorrectly set to reject an export declaration if the declaration includes waiver document code 9Y14 to confirm that goods do not contain mercury. 

Until the DBT correct this error, exports of chapter 8536 goods where the goods do not contain mercury, must use the following workaround: 

Declare:

• Document code 925Y with document reason ‘No Mercury Content’ but 
• Do not declare document code 9Y14 as this will cause the declaration to be rejected 

The Tariff measures are anticipated to be corrected later this week which commenced 3rd February. 

Export declarations which are pre-lodged during this given week where the workaround has been used, do not need to be amended to remove document code 925Y where the goods are being arrived later this month. 

Exports which contain mercury must not use this workaround.