Policy & Compliance
End of an era for licence documentation waivers Following removal of the 999L waiver codes on 31 January, traders will be required to use a relevant Y code for exports
to an end. For import CDS entries, the use of the 999L waiver codes ended on 31 January 2024. Due to a later introduction of the CDS export system, the removal of the waiver for goods leaving the UK is scheduled for 31 January 2025. New requirements Following the removal of the easement, traders will be required to use a relevant Y code applicable to the commodity code. The relevant Y codes can be found by using the Online Tariff Tool where detailed tariff information can be accessed, or by searching the HMRC list of codes available
F or readers familiar with the legacy of the Customs Handling of Import and Export Freight (CHIEF) system, the use of LIC99 code will still be well remembered. The LIC99 waiver code was introduced to be used in circumstances where declarants were certain that the imported or exported goods were not subject to licensing requirements. Positive statement Entering the code on the Customs entry was a positive statement that licensing requirements were not applicable to goods being imported or exported under the specific commodity code.
The waiver’s main use related to those commodity codes associated with goods potentially subject to dual-use, firearms, SPS (sanitary and phytosanitary), pharmaceutical, CITES or similar licences. With the introduction of the new Customs Declaration Service (CDS), which replaced CHIEF, HMRC introduced a similar easement using the 999L code. This decision, based on industry feedback, aimed to facilitate a smoother transition to CDS by temporarily waiving the need for additional documentation related to prohibitions and restrictions. However, with the new waiver code, HMRC set specific dates when the use of code would come
“ The relevant Y codes can be found by using the Online Tariff Tool
to download from the BIFA website or by scanning the QR code.
BIFA advises its members to start using specific Y codes as soon as possible. Early adoption will help identify any gaps in code availability and allow sufficient time to address potential issues.
January 2025 | 13
www.bifa.org
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