As we move closer to 31 January 2025, a significant update will take effect for businesses handling export declarations from the UK. The familiar waiver code "999L," which many exporters have used, will no longer be valid after this date. Both import and export documentation processes in the UK Trade Tariff are evolving to make export controls more precise and aligned with specific regulatory requirements. Here’s what exporters need to know to prepare for this change.
Understanding the Removal of 999L
The 999L waiver code, which was previously used for certain import and export declarations, has already been removed for imports as of early 2024. Now, HMRC has confirmed that this waiver code will also be phased out for exports. Starting from 1 February 2025, export declarations that use 999L will be rejected. This will impact not only new declarations but also pre-lodged declarations that arrive after 31 January 2025.
Next Steps for Exporters:
With the removal of 999L, exporters will need to take a few additional steps to ensure compliance. Here’s a breakdown of the key actions:
1. Consult the UK Trade Tariff for Commodity Codes
Exporters should review the Exports tab in the UK Trade Tariff for the applicable commodity code. This will help identify any UK export control measures relevant to the goods they are exporting. The updated Trade Tariff system provides clearer and more detailed information to support accurate declarations.
2. Use of Specific Waiver Codes
If an exporter confirms that a specific export control measure does not apply to their goods, they should use the designated waiver code for that particular export control measure. These codes should be entered in Data Element (D.E.) 2/3 of the export declaration. Both Union and national waiver codes are listed in the UK Trade Tariff, ensuring that exporters can select the appropriate code for each situation.
3. Avoid Delays and Non-Compliance
After 31 January 2025, any declaration that uses the outdated 999L code will be rejected. This change applies even to declarations submitted before the deadline if they arrive in customs after 31 January. Exporters and their representatives should double-check all documents to prevent processing delays.
Why This Change is Important
The removal of 999L aligns with ongoing UK efforts to refine export control measures and to create clearer, standardised systems for declarations. As part of a broader compliance strategy, it emphasises accurate declaration based on specific control measures rather than general waivers.
For more information, exporters are encouraged to consult the UK Trade Tariff (https://www.trade-tariff.service.gov.uk/find_commodity) and check the specific requirements listed under each commodity code. HMRC's recent reminders ensure that exporters are well-prepared and compliant with upcoming changes, minimising the risk of disruptions in the export process. Further details on the relevant waiver codes are available in the official HMRC Data Element 2/3 guidance. (https://www.gov.uk/government/collections/data-element-23-documents-and-other-reference-codes-of-the-customs-declaration-service-cds)
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