From 1 February 2025, the 999L waiver code for export declarations will no longer be valid. Exporters must ensure they use alternative waiver document codes to avoid declaration rejections and delays at customs.
What is Changing?
HMRC extended the use of 999L until 31 January 2025 to support the transition from CHIEF to CDS. However, from 1 February 2025, both 999L and Y999 will be removed, and exporters must use the appropriate waiver document codes for their goods.
Actions for Exporters
To ensure a smooth transition, exporters should:
Check the correct waiver codes for their goods via the UK Integrated Online Tariff, setting the “Date of Trade” to 1 February 2025.
Use the new codes as soon as possible for declarations that may arrive at customs after 31 January 2025.
Ensure compliance with updated licensing requirements, particularly for:
Cultural goods – waiver document code Y903
Firearms – waiver document code Y934
Dual-use items – waiver document code 9Y10
Military & dual-use goods – waiver document code 9Y07
Radioactive sources – waiver document code 9Y08
Torture goods – waiver document code 9Y09
Drugs export licences – waiver document code 913Y
For declarations submitted in January that may be arrived in February, include both the 999L/Y999 code and the new waiver document code to avoid rejections.
Why This Matters
Using incorrect waiver codes after 1 February 2025 could result in export declaration rejections, delays at customs, and compliance issues. To prevent disruption, businesses should transition to the correct codes as early as possible.
Need Assistance?
For further guidance on the removal of 999L and how to apply the correct waiver codes,