Importing into the UK
Select a country to view country-specific import information.
You will then be able to check in the Origin tab if preferential tariff treatments apply to this specific commodity.
This code only applies to consignments from the United Kingdom.
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding European Union, Switzerland, United Kingdom, Iceland, Norway, United Kingdom (Northern Ireland) | Import control of organic products | Conditions | S.I. 2019/693 | CD808 |
| All countries (1011) | Import control - CITES | Conditions | 2021 No. 54 | |
| All countries (1011) | Import control - waste | Conditions | S.I. 2019/590 | Footnotes |
| All third countries (1008) | Veterinary control | Conditions | S.I. 2019/782 | Footnotes |
| Ukraine (UA) | Restriction on entry into free circulation | Conditions | S.I. 2022/395 | SN008 |
Import duties
The table below lists the import duties that apply to the import of commodity 1518009510.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 1518 0095 10.
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Quota order number
This quota is not available on the selected date.
Trade remedies, safeguards and retaliatory duties
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Argentina (AR) | Definitive countervailing duty Additional code: C999 Other | 33.40% | Taxation Notice: 2020/026 | ||
| Argentina (AR) | Definitive countervailing duty Additional code: C490 COFCO International Argentina S.A. | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Argentina (AR) | Definitive countervailing duty Additional code: C491 Cargill S.A.C.I. | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Argentina (AR) | Definitive countervailing duty Additional code: C493 Aceitera General Deheza S.A. | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Argentina (AR) | Definitive countervailing duty Additional code: C494 Bunge Argentina S.A. | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Argentina (AR) | Definitive countervailing duty Additional code: C495 LDC Argentina S.A. | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Argentina (AR) | Definitive countervailing duty Additional code: C496 Molinos Agro S.A. | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Argentina (AR) | Definitive countervailing duty Additional code: C497 Oleaginosa Moreno Hnos. SACIFI y A | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Argentina (AR) | Definitive countervailing duty Additional code: C498 Vicentin S.A.I.C. | Conditions | Taxation Notice: 2020/026 | CD829 | |
| Belarus (BY) | Additional duties | 35.00% | Conditions | 2022 No. 598 | SN060 |
| Indonesia (ID) | Definitive countervailing duty Additional code: C999 Other | 18.00% | |||
| Indonesia (ID) | Definitive countervailing duty Additional code: B786 PT Ciliandra Perkasa | 8.00% | |||
| Indonesia (ID) | Definitive countervailing duty Additional code: B787 PT Intibenua Perkasatama and PT Musim Mas (Musim Mas Group) | 16.30% | |||
| Indonesia (ID) | Definitive countervailing duty Additional code: B788 PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo (Permata Group) | 18.00% | |||
| Indonesia (ID) | Definitive countervailing duty Additional code: B789 PT Wilmar Nabati Indonesia and PT Wilmar Bioenergi Indonesia (Wilmar Group) | 15.70% | |||
| Russia (RU) | Additional duties | 35.00% | Conditions | 2022 No. 598 | SN060 |
Import VAT and excise
- An import VAT rate of 20.00% or 0.00% may apply if certain conditions are met.
- Read more about VAT rates on different goods and services and the conditions that apply to these rates.
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Value added tax Standard rate | 20.00% | 03020 | ||
| All countries (1011) | Value added tax Additional code: VATZ VAT zero rate | 0.00% | 03026 |
Exporting from the UK
The commodity code for exporting and Intrastat reporting is 1518 0095.
This code only applies to consignments from the United Kingdom.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Export control - CITES | Conditions | 2021 No. 54 | ||
| All third countries (1008) | Export control - Waste | Conditions | S.I. 2019/590 | Footnotes |
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Preferential rules of origin
To view rules of origin, select a country with which the UK has a trade agreement from the list above.
Find out more about preferential rules of origin:
- Check your goods meet the rules of origin (opens in new tab)
- Pay less Customs Duty on goods from a country with a UK trade agreement (opens in new tab)
Non-preferential rules of origin
The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)
Non-preferential rules of origin allows the implementation of several commercial policy measures such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
They are also used for trade statistics, public tenders and origin marking.
Notes for commodity 1518009510
There are important chapter notes for this part of the tariff:
-
This chapter does not cover:
- a. pig fat or poultry fat of heading 0209;
- b. cocoa butter, fat and oil (heading 1804);
- c. edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21);
- d. greaves (heading 2301) and residues of heading 2304 to 2306;
- e. fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
- f. factice derived from oils (heading 4002).
-
Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
-
Heading 1518 does not cover fats or oils or their fractions merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
-
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
Subheading notes
-
For the purposes of subheading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
-
For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2% by weight.
Additional chapter notes
-
For the purposes of subheadings/codes 1507 10, 1508 10, 1510 10 00, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
-
(a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:
-
decantation within the normal time limits,
-
centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process);
-
-
(b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;
-
(c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.
-
-
A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to in the UK equivalent of Annex I to Commission Delegated Regulation (EU) 2022/2104. Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in the UK equivalent of Annex I to Commission Implementing Regulation (EU) 2022/2105).
Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in the UK equivalent of Annex I to Implementing Regulation (EU) 2022/2105.
B. Codes 1509 20 00, 1509 30 00 and 1509 40 00 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings.
-
For the purposes of code 1509 20 00, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
-
Code 1509 30 00 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.(EEC) No 2568/91.
-
For the purposes of code 1509 40 00, ‘virgin olive oils’ means olive oils which have the characteristics of olive oils of category 3 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
C. Code 1509 90 00 covers olive oil obtained by the treatment of olive oils of subheadings 1509 20 00, 1509 30 00, and 1509 40 00, whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
D. For the purposes of code 1510 10 00, ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
E. Code 1510 90 00 covers oils obtained by the treatment of oils of code 1510 10 00, whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional chapter note. Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in the UK equivalent of Annex I to Delegated Regulation (EU) 2022/2104.
-
-
Codes 1522 00 31 and 1522 00 39 do not cover:
-
(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100;
-
(b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol, determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography) set out in the UK equivalent of Annex I to Implementing Regulation (EU) 2022/2105 is less than 93.0 % of the total sterol peak areas
-
-
The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the UK equivalent of the Annexes to Implementing Regulation (EU) 2022/2105
-
Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
| Code | Description |
|---|---|
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement. |
Veterinary control for All third countries
From 6 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| N853 |
UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) as transposed into UK Law. |
Import allowed
|
| Y930 |
Particular provisions: The declared goods are not concerned by Commission Decision 2007/275/EC and Commission Implementing Regulation (EU) 2019/2007 as transposed into UK Law. |
Import allowed
|
| C084 |
Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) |
Import allowed
|
| Y058 + Threshold condition |
Meet both conditions Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) and The weight of your goods does not exceed 2.00 kg |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| N853 |
|
| Y930 |
|
| C084 |
|
| Y058 |
|
| Code | Description |
|---|---|
| CD624 | The entry into free circulation of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED-P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 as transposed into UK Law |
| CD686 | Goods, which form part of passengers' personal luggage and are intended for personal consumption or use, shall not be subjected to Official controls, by virtue of Article 7 of Commission delegated regulation 2019/2122. |
| CD737 | Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some "animals intended for scientific purposes" and all the "research and diagnostic samples", if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts. |
| Code | Description |
|---|---|
| 03026 | UK VAT zero rate |
| Code | Description code |
|---|---|
| VATZ | VAT zero rate |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Import control - CITES for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Import/export allowed after control
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C400 |
|
| Y900 |
|
Import control of organic products for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C644 |
Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of Regulation (EC) No 834/2007 as retained in UK law. |
Import allowed
|
| Y929 |
Goods not covered by Regulation (EC) No 834/2007 (e.g. non organic goods) as retained in UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 |
|
| Y929 |
|
| Code | Description |
|---|---|
| CD808 | Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents. |
Import control - waste for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C672 |
|
| Y923 |
|
| C669 |
|
| C670 |
|
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent. |
| CD573 | The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006. |
| CD577 | The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
28.20 % |
|
No document provided |
Apply the duty
28.20 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C490 | COFCO International Argentina S.A. |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
28.20 % |
|
No document provided |
Apply the duty
28.20 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C491 | Cargill S.A.C.I. |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
33.40 % |
|
No document provided |
Apply the duty
33.40 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C493 | Aceitera General Deheza S.A. |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
33.40 % |
|
No document provided |
Apply the duty
33.40 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C494 | Bunge Argentina S.A. |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
26.20 % |
|
No document provided |
Apply the duty
26.20 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C495 | LDC Argentina S.A. |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
25.00 % |
|
No document provided |
Apply the duty
25.00 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C496 | Molinos Agro S.A. |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
25.00 % |
|
No document provided |
Apply the duty
25.00 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C497 | Oleaginosa Moreno Hnos. SACIFI y A |
Definitive countervailing duty for Argentina
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| D017 |
Commercial invoice within the framework of undertakings and Export Undertaking Certificate |
Apply the duty
0.00 % |
| D018 |
Invoice for transactions which are not exempted from countervailing/anti-dumping duties |
Apply the duty
25.00 % |
|
No document provided |
Apply the duty
25.00 % |
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| D017 |
|
| D018 |
|
| Code | Description |
|---|---|
| CD829 |
Imports declared for release into free circulation shall be exempt from the countervailing duty, provided that they are manufactured, shipped and invoiced by companies from which undertakings are accepted by the Commission and whose names are listed in Implementing Decision (EU) 2019/245, as from time to time amended, and have been imported in conformity with the provisions of the same Commission Implementing Decision, and on condition that such imports are accompanied by a) an undertaking invoice which is a commercial invoice containing at least the elements and the declaration stipulated in Annex 1 of Regulation (EU) 2019/244; and b) an Export Undertaking Certificate according to Annex 2 of Regulation (EU) 2019/244. Exemption from the duty shall further be conditional on the goods declared and presented to customs corresponding precisely to the description on the undertaking invoice. For transactions which are not exempted from the countervailing duty an invoice is to be presented containing at least the elements stipulated in Annex 3 of Regulation (EU) 2019/244. |
| Code | Description code |
|---|---|
| C498 | Vicentin S.A.I.C. |
| Code | Description code |
|---|---|
| C999 | Other |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Belarus
From 1 Jun 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9014 |
Goods of Belarusian or Russian origin exported from any country before 1st June 2022. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9014 |
|
| Code | Description |
|---|---|
| SN060 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
| Code | Description code |
|---|---|
| B786 | PT Ciliandra Perkasa |
| Code | Description code |
|---|---|
| B787 | PT Intibenua Perkasatama and PT Musim Mas (Musim Mas Group) |
| Code | Description code |
|---|---|
| B788 | PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo (Permata Group) |
| Code | Description code |
|---|---|
| B789 | PT Wilmar Nabati Indonesia and PT Wilmar Bioenergi Indonesia (Wilmar Group) |
| Code | Description code |
|---|---|
| C999 | Other |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Russia
From 1 Jun 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9014 |
Goods of Belarusian or Russian origin exported from any country before 1st June 2022. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9014 |
|
| Code | Description |
|---|---|
| SN060 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022 subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for International Trade being informed at least ten working days in advance of the import |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 |
|
| 9010 |
|
| 9017 |
|
| Code | Description |
|---|---|
| SN008 |
The import of goods originating in non-government controlled Ukrainian territory is prohibited under the Russia (Sanctions) (EU Exit) Regulations 2019 (as amended on 30 March 2022). Exceptions apply for:
Please refer to the Statutory Guidance for further information. |
Export control - Waste for All third countries
From 29 Jan 2022 to 31 Jan 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C672 |
Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| Y923 |
Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
| Threshold condition |
The weight of your goods does not exceed 20.00 kg |
Import/export allowed after control
|
| C669 + C670 |
Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance | CHIEF guidance |
|---|---|---|
| C672 |
|
This document code is available on CDS only. |
| Y923 |
|
This document code is available on CDS only. |
| C669 |
|
This document code is available on CDS only. |
| C670 |
|
This document code is available on CDS only. |
Customs Declaration Service (CDS) Licence Waiver
The use of 999L allows a CDS waiver code to be declared for prohibited and restricted goods, allowing declarants to confirm that the goods are not subject to specific licencing measures. You must enter ‘CDS Waiver’ in the additional documentation field for this commodity item.
This waiver cannot be used for goods that are imported/exported or moved to/from Northern Ireland.
| Code | Description |
|---|---|
| CD572 | The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent. |
| CD573 | The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg |
| CD574 | If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006. |
| CD576 | Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations). |
| CD577 | The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. |
| PR019 | These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). For further advice please go to https://www.gov.uk/government/publications/waste-exports-control-tool. |
Export control - CITES for All countries
From 1 Oct 2023 to 31 Jan 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Export allowed
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance | CHIEF guidance |
|---|---|---|
| C400 |
|
This document code is available on CDS only. |
| Y900 |
|
This document code is available on CDS only. |
Customs Declaration Service (CDS) Licence Waiver
The use of 999L allows a CDS waiver code to be declared for prohibited and restricted goods, allowing declarants to confirm that the goods are not subject to specific licencing measures. You must enter ‘CDS Waiver’ in the additional documentation field for this commodity item.
This waiver cannot be used for goods that are imported/exported or moved to/from Northern Ireland.
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