The government has published the ten national codes to replace 999L.
HMRC had previously announced the extension of waiver document ‘999L’ for import declarations submitted through the Customs Declaration Service (CDS), up until 31 January 2024.
Ahead of this new deadline, the government has published the 10 national waiver document codes to the tariff that should be used instead of code 999L.
Until January 2024, code 999L can continue to be used on ex-heading goods, where declarants have confirmed that there are no documentary or licensing requirements on the goods being moved.
The Joint Customs Consultative Committee (JCCC) is advising traders to start using these codes straightaway.
The committee warns that, if a business uses the 999L waiver document code for imports after 31 January 2024, the declaration “will not be accepted” and goods face delays at the border.
Waiver code 999L will be available for export declarations on CDS until 31 January 2025 following a full roll out of the service in March 2024.