Currently, the use of the waiver document code 999L for export declarations is in place until January 31st, but thereafter 999L will not be valid and declarants will need to use an alternative document code to apply waiver declarations.

At the same time, document code Y999, which operates in a similar fashion to 999L, will also be removed from most tariff measures.

Tariff measures and relevant document codes applicable from February 1st can be found in the UK Integrated Online Tariff (HERE) against the commodity code by changing the ‘Date of Trade’ to February 1st 2025.

Many of the existing document codes continue as per current use although some are being extended to cover exports, and a small number of new document codes have been created. From February 1st these codes can no longer be substituted with 999L

Actions for declarants

• For commodity codes which already have other waiver document codes operating for all applicable measures, declarants can stop using 999L/Y999 at any point before January 31st, providing they include the necessary waiver document codes.
• For commodity codes where new waiver document codes will apply from February 1st, declarants should continue using 999L/Y999 if declarations will be arrived during January.
• When submitting an export declaration in January that may be arrived in February and includes either 999L or Y999, it is advisable to also include the waiver document code which will apply from February 1st. If this isn’t done, the declaration will need to be amended before it is arrived in February, otherwise it will be rejected and require submission of a replacement declaration.
• Supplementary Declarations for exports which were arrived on or before January 31st, will be validated against the tariff measures applicable on the acceptance date so declarants will need to use 999L or Y999 rather than the new waiver document codes.

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

Some specific export licence measures can be found towards the bottom of this pdf document. View or download HERE.