HMRC Provide 999L Waiver Update

October 27, 2023
Back to News Articles

HMRC have recently sent out a message to remind importers about the upcoming abolition of the widely used 999L waiver code.

The aim of this latest message is to:

·        remind customs that 999L will be permanently removed for import declarations from 31 January 2024.

·        highlight that 10 national waiver document codes have been added to the UK Tariff and that these should be used instead of 999L when submitting import declarations.

·        signpost towards a new page which will cover the new codes.


HMRC’s message

Please see below the message received from HMRC:

“Customs Declaration Service: Get ready for the removal of document code ‘999L’ for imports

We recently wrote to you to confirm that we had extended the use of waiver document code ‘999L’ on import declarations until 31 January 2024. After this date, the code will be permanently removed.

This waiver document code is used for ex-heading goods,which are goods that may not have documentary or licensing requirements.”


What you should use instead

HMRC continue:

“Ahead of 31 January 2024, we have published the following 10 national waiver document codes to the UK Tariff. These should be used instead of 999L when submitting your import declarations.

These national waiver codes are in addition to the EU waiver documents codes that should be used for other import measures. They are available within the Trade Tariff on GOV.UK.

You should start using these codes straightaway. If you use the 999L waiver document code for imports after 31 January 2024, your declaration will not be accepted. This means your goods being delayed at theborder.

Pre-lodged import declarations made before 31 January 2024 that arrive after this date will be rejected unless the correct waiver documentcode has been supplied in place of 999L.

If you make import declarations on behalf of others, please make your customers aware of these changes. This will make sure they continue to provide you with the information needed for their declarations.”


Help and Support

Further information about these national waiver document codes, including how to use them, is available on GOV.UK

Please be aware that waivers can be added or amended to align with legislation. You can find the latest information explaining what the codes needed to import and export certain commodities on GOV.UK

For more information, you can:

·        read the latest Customs Declaration Service guidance and access example import declarations on GOV.UK.

·        watch videos and recorded webinars on topics like imports, exports and rules of origin on the HMRC YouTube channel.