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 the border.
Pre-lodged import declarations made before 31 January 2024 that arrive after this date will be rejected unless the correct waiver document code 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 our videos and recorded webinars on topics like imports, exports and rules of origin on the HMRC YouTube channel.