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Commodity 2003901000
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Commodity
2003901000
Classification
Truffles
Commodity valid from
1 January 2012
Supplementary unit

There are no supplementary unit measures assigned to this commodity

What are supplementary units?
Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.
Date of trade
19 April 2024
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Importing into the UK

Import controls

Country Measure type Conditions Legal base Footnotes
All countries (1011)
excluding European Union (including code "EU"), Switzerland, United Kingdom, Iceland, Norway
Import control of organic products Conditions CD808
Countries subject to import restrictions following the Chernobyl accident (Chernobyl accident 2038) (2038) Entry into free circulation (restriction - feed and food) Conditions Footnotes
North Korea (KP) Import control on luxury goods Conditions
Ukraine (UA) Restriction on entry into free circulation Conditions SN008

Import duties

The table below lists the import duties that apply to the import of commodity 2003901000.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 2003 9010 00.

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Third country duty 0.00%
Channel Islands (1080) UK-CD Customs Union n/a
CARIFORUM (1033) Tariff preference 0.00%
Central America (2200) Tariff preference 0.00%
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences (1062) Tariff preference 0.00% Conditions
Developing Countries Trading Scheme (DCTS) - Enhanced Preferences (1061) Tariff preference 0.00% Conditions
Developing Countries Trading Scheme (DCTS) - Standard Preferences (1060) Tariff preference 0.00% Conditions
Eastern and Southern Africa States (1034)
excluding Comoros, Madagascar
Tariff preference 0.00%
European Union (1013) Tariff preference 0.00%
OCTs (Overseas Countries and Territories) (2080) Tariff preference 0.00%
SADC EPA (1035) Tariff preference 0.00%
Albania (AL) Tariff preference 0.00%
Australia (AU) Tariff preference 0.00% Conditions
Cameroon (CM) Tariff preference 0.00%
Canada (CA) Tariff preference 0.00%
Ceuta (XC) Tariff preference 0.00%
Chile (CL) Tariff preference 0.00%
Colombia (CO) Tariff preference 0.00%
Ecuador (EC) Tariff preference 0.00%
Egypt (EG) Tariff preference 0.00%
Faroe Islands (FO) Tariff preference 0.00%
Fiji (FJ) Tariff preference 0.00%
Georgia (GE) Tariff preference 0.00%
Ghana (GH) Tariff preference 0.00%
Iceland (IS) Tariff preference 0.00%
Israel (IL) Tariff preference 0.00%
Ivory Coast (CI) Tariff preference 0.00%
Jordan (JO) Tariff preference 0.00%
Kenya (KE) Tariff preference 0.00%
Kosovo (XK) Tariff preference 0.00%
Lebanon (LB) Tariff preference 0.00%
Liechtenstein (LI) Tariff preference 0.00%
Melilla (XL) Tariff preference 0.00%
Mexico (MX) Tariff preference 0.00%
Moldova (MD) Tariff preference 0.00%
Morocco (MA) Tariff preference 0.00%
New Zealand (NZ) Tariff preference 0.00% Conditions
North Macedonia (MK) Tariff preference 0.00%
Norway (NO) Tariff preference 0.00%
Occupied Palestinian Territories (PS) Tariff preference 0.00%
Papua New Guinea (PG) Tariff preference 0.00%
Peru (PE) Tariff preference 0.00%
Samoa (WS) Tariff preference 0.00%
San Marino (SM) Tariff preference 0.00%
Serbia (XS) Tariff preference 0.00%
Singapore (SG) Tariff preference 0.00%
Solomon Islands (SB) Tariff preference 0.00%
South Africa (ZA) Tariff preference 0.00%
South Korea (KR) Tariff preference 0.00%
Switzerland (CH) Tariff preference 0.00%
Turkey (TR) Tariff preference 0.00%
Ukraine (UA) Tariff preference 0.00%
Vietnam (VN) Tariff preference 0.00%

Quotas

Quotas allow a limited amount of goods to be imported at a lower duty rate. Once the quota has been used up, you will revert to the out-of-quota rate, which may be the third-country duty or a preferential rate.

Quotas can be non-preferential (open to many countries) or preferential (restricted to a particular trading partner).

Country Measure type Duty rate Conditions Legal base Footnotes
Tunisia (TN) Preferential tariff quota 051220  0.00%

Import VAT and excise

  • Goods are subject to an import VAT rate of 0.00%
  • Excise duties are not chargeable on this commodity.
Country Measure type Duty rate Conditions Legal base Footnotes
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 2003 9010.

UK export controls

Country Measure type Duty rate Conditions Legal base Footnotes
Belarus (BY) Restriction on export Conditions SN030
North Korea (KP) Export control on restricted goods and technologies Conditions EX008
Russia (RU) Restriction on export Conditions SN009
Syria (SY) Export control on restricted goods and technologies Conditions EX013

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;

Check how to export commodity goods (link opens in new tab)

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:

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 2003901000

Chapter notes

  1. This chapter does not cover:

    • (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, Chapter 8 or Chapter 11;

    • (b) vegetable fats and oils (Chapter 15)

    • (c) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

    • (d) bakers’ wares and other products of heading 1905; or

    • (e) homogenised composite food preparations of heading 2104.

  2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

  3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

  4. Tomato juice, the dry weight content of which is 7% or more, is to be classified in heading 2002.

  5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

  6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0.5 % vol.

Subheading notes

  1. For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.

  2. For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.

  3. For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C or corrected for 20°C if the reading is made at a different temperature.

Additional chapter notes

  1. For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0.5 % by weight or more, expressed as acetic acid. In addition, mushrooms of code 2001 90 50 should not have a salt content exceeding 2.5 % by weight.

  2. (a) The content of various sugars expressed as sucrose (sugar content) of products classified in this Chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in this document, at a temperature of 20°C and multiplied by one of the following factors:

    However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter:

    • products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12;

    • products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714;

    • products manufactured on the basis of vine leaves;

    corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high-performance liquid chromatography method (the “HPLC method”), using the following formula:

    S + (G + F) × 0.95;

    where:

    “S” is the sucrose content determined by the HPLC method; “F” is the fructose content determined by the HPLC method; “G” is the glucose content determined by the HPLC method.

    (b) The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in this document at a temperature of 20°C.

  3. The products of codes 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

    • pineapples and grapes: 13 %,
    • other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.
  4. For the purposes of codes 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions have the meanings hereby assigned to them:

    • ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100kg of the product,

    • ‘% mas’: the symbol for alcoholic strength by mass.

  5. The following is to be applied to the products as they are presented:

    (a) the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

    • lemon or tomato juice: 3,

    • grape juice: 15,

    • other fruit or vegetable juices, including mixtures of juices: 13.

    (b) the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009. Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.

  6. For the purposes of codes 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in this document, at a temperature of 20°C is not less than 50.9 %.

  7. For the purposes of codes 2001 90 92, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94, 2008 97 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2008 99 48, 2008 99 63, 2009 89 34, 2009 89 36, 2009 89 73, 2009 89 85, 2009 89 88, 2009 89 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

  8. For the purposes of codes 2001 90 92, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 12, 2008 19 92, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94 and 2008 97 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

  9. Seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12, such as cooking, roasting, seasoning or adding sugar, fall in Chapter 20 as preparations of other parts of plants. Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, are to be classified under heading 1212.

Section notes

In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

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

  1. 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.
  2. 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:

  1. 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;
  2. 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;
  3. 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.
Rule 4

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:

  1. 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;
  2. 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
TN207 The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Crude oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People's Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN208 The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
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.

Value added tax for All countries

Code Description
03026 UK VAT zero rate

Additional code

Measure: Value added tax

Code Description code
VATZ VAT zero rate

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
  • Enter the reference number of the Certificate.

  • Where a sequentially numbered range of certificates covers the goods, enter the lowest to the highest reference numbers of the certificates concerned i.e. document code + 0054037-0054047: status code.

  • Where certificates are not sequentially numbered, enter the reference number of each certificate concerned.

  • Use one of the following document status codes: AE, AP, GE, LE, LP, UE

Y929
  • Complete the statement ‘Excluded from regulation 834/2007’.

  • Use of this code constitutes a legal declaration that the goods are not concerned by Regulation (EC) No 834/2007 (organic products) Council Regulation (EC) No 834/2007 on organic production and labelling of organic products.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

Import control of organic products for All countries

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.

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:

  • 9001 (origin declaration)

  • N865 (Form A)

DE 4/17

The data element must include a preference code in the 200 series.

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:

  • 9001 (origin declaration)

  • N865 (Form A)

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:

  • 9001 (origin declaration)

  • N865 (Form A)

DE 4/17

The data element must include a preference code in the 200 series.

Entry into free circulation (restriction - feed and food) for Countries subject to import restrictions following the Chernobyl accident (Chernobyl accident 2038)

From 1 Nov 2023

Meet one of the following conditions and supply the relevant document code(s) on your declaration.

Document code Requirement Action
C678

Other certificates: Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) as transposed into UK Law.

Import allowed
Y854

The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158 [As retained in UK law].

Import allowed
Y855

Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 [As retained in UK law] (Chernobyl accident).

Import allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
C678
  • For status codes: AE, JA, JE, LE, LP or XX:bEnter GBCHDyyyy. followed by the reference number of the CHED-D.

  • A separate C678 entry in DE 2/3 is required for each individual CHED-D.

  • Note: ‘yyyy’ represents the year in which the licence was issued.

  • The ‘.’ after the year is part of the licence completion requirements.

  • For status code XW: Enter text ‘Waiver claimed’ in the document reason field.

  • For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field.

  • Note: When declaring document code C678, previous document code DCR must be declared in DE 2/1 at header level with the DUCR required for electronic licence/ALVS reconciliation.

  • If a DUCR is not required for electronic licence/ALVS reconciliation, then the trader’s reference number which enables the transaction to be traced in the trader’s records, should be declared as the DUCR.

  • Use one of the following document status codes: AE, JA, JE, LE, LP, XW, XX

Y854
  • Complete the statement ‘regulation 2020/1158 Not Applicable’.

  • Use of this code constitutes a legal declaration that the goods are not subject to control under Commission Implementing Regulation (EU) 2020/1158.

  • Refer to the legislation for details of the coverage.

  • Sufficient evidence must be held in records to demonstrate that the goods are not subject to control and this must be produced on demand.

  • No document status code is required.

Y855
  • Complete the statement ‘regulation 2020/1158 Exempt’.

  • Use of this code constitutes a legal declaration that the goods qualify for exemption from control under Article 1(2) of Commission Implementing Regulation (EU) 2020/1158.

  • Refer to the legislation for details of the applicable exemptions.

  • Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand.

  • No document status code is required.

Entry into free circulation (restriction - feed and food) for Countries subject to import restrictions following the Chernobyl accident (Chernobyl accident 2038)

Code Description
CD749 The release for free circulation of consignments of food and feed listed in Annex II to Regulation (EU) 2020/1158 shall be subject to the presentation of a duly finalised Common Health Entry Document (CHED) as provided for in Article 57(2)(b) of Regulation (EU) 2017/625, which confirms that the consignment is in compliance with the applicable rules referred to in Article 1(2) of that Regulation as transposed into UK law.
TM875 According to Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 [As retained in UK law]:

This Regulation shall not apply to the following categories of consignments of the products, unless their gross weight exceeds 10 kg of fresh product or 2 kg of dry
product:

(a) consignments sent as trade samples, laboratory samples or as display items for exhibitions, which are not intended to be placed on the market;

(b) consignments which form part of passengers' personal luggage and are intended for personal consumption or use;

(c) non-commercial consignments sent to natural persons which are not intended to be placed on the market;

(d) consignments intended for scientific purposes.

In case of doubt on the intended use of the products referred to in points (b) and (c), the burden of proof lies with the owner of the personal luggage and with the
recipient of the consignment, respectively.

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:

  • U110 - if the claim is based on a ‘declaration of origin’ for a single shipment

  • U111 - if the claim is based on a ‘declaration of origin’ for multiple shipments of identical products to cover a 12-month period

  • U112 - if the claim is based on importers knowledge, using status code JP

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.

Import control on luxury goods for North Korea

From 1 Jan 2021

Meet one of the following conditions and supply the relevant document code(s) on your declaration.

Document code Requirement Action
Y945

Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

Import/export allowed after control
Y946

Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)

Import/export allowed after control
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
Y945
  • Complete the statement ‘regulation 2017/1509 exempt’.

  • Use of this code constitutes a legal declaration that the goods are travellers’ personal effects or goods of a non-commercial nature for travellers’ personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) entitled to exemption from prohibition on goods from Democratic People’s Republic of Korea.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

Y946
  • Complete the statement ‘regulation 2017/1509 exempt’.

  • Use of this code constitutes a legal declaration that the goods are for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

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:

  • U110 - if the claim is based on a ‘declaration of origin’ for a single shipment

  • U111 - if the claim is based on a ‘declaration of origin’ for multiple shipments of identical products to cover a 12-month period

  • U112 - if the claim is based on importers knowledge, using status code JP

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.

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
  • Complete the statement ‘Exempt from prohibition’.

  • Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine.

  • Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand.

  • No document status code is required.

9010
  • Complete the statement ‘Contractual exemption’.

  • Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022.

  • It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used.

  • Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand.

  • No document status code is required.

9017
  • Complete the statement ‘From Government Controlled Area’.

  • Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

Restriction on entry into free circulation for Ukraine

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:

  • goods that originated in non-government controlled Ukrainian territory are satisfactorily certified by or on behalf of the Government of Ukraine as originating in Ukraine.
  • goods originating specifically in non-government controlled areas of Donetsk and Luhansk oblasts and related to an obligation arising from a contract concluded before 23 February 2022. For this exception to apply, these contracts, or ancillary contracts necessary for their execution, should be concluded by 24 August 2022. The Secretary of State for the Department for International Trade should also be informed at least ten working days in advance of this exception being used.

Please refer to the Statutory Guidance for further information.

Restriction on export for Belarus

From 5 Jul 2022

Meet one of the following conditions and supply the relevant document code(s) on your declaration.

Document code Requirement Action
Y080

Goods not subject to sanction

Export allowed
9011

Goods subject to sanction with a DIT import or export licence

Export allowed
9005

All other import documents (including Department of Health) licences, permits or certificates other than those specifically identified by other document codes.

Export allowed
9006

This exemption applies to sanctioned goods are necessary for the official purposes of a diplomatic mission or consular post in Russia or Belarus, or of an international organisation enjoying immunities in accordance with international law.

Export allowed
9027

Goods exported to Belarus before 05 July 2022.

Export allowed
Threshold condition

The price of your goods does not exceed 167.00 GBP / kg

Export allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance CHIEF guidance
Y080
  • Complete the statement ‘Not subject to sanctions’.

  • Use of this code constitutes a legal declaration that the goods are exempt from sanctions.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

This document code is available on CDS only.

9011
  • Enter GBSAN followed by the reference number of the licence.

  • If using more than one licence, then a separate 9011 entry in DE 2/3 is required for each licence.

  • Status code AC should only be used as a fallback for when electronic licence functionality is inoperable.

  • Use one of the following document status codes: AC, EA, EE, EL, EP, ES

  • Use one of the status codes EA, EE, EL, EP, ES.

  • For supplementary declarations, use EA.

9005
  • Do not declare document code 9005.

  • No document status code is required.

  • With the exception of FP, HP, the U series and XF, enter the appropriate status code listed in document status codes for harmonised declarations
9006
  • Complete the statement ‘Exempt Diplomatic’.

  • Use of this code constitutes a legal declaration that the goods are necessary for the official purposes of a diplomatic mission or consular post in Russia, or of an international organisation enjoying immunities in accordance with international law.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

This document code is available on CDS only.

9027
  • Complete the statement: ‘Belarus export before 5/7/2022’

  • Use of this code constitutes a legal declaration that the goods were exported from Belarus before 5th July 2022 and qualify for exemption from sanctions.

  • Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand.

  • No document status code is required.

This document code is available on CDS only.

Restriction on export for Belarus

Code Description
SN030 There are some circumstances in which sanctioned goods can be exported to Belarus (for example, goods subject to a contract made before 05 July 2022 where an export licence is required). Please consult the statutory guidance for up to date advice on the sanctions themselves and any exemptions and conditions that may apply.

Export control on restricted goods and technologies for North Korea

From 1 Jan 2021

Meet one of the following conditions and supply the relevant document code(s) on your declaration.

Document code Requirement Action
C052

Export authorisation for restricted goods and technologies

Import/export allowed after control
Y999

Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit.

Import/export allowed after control
Guidance for completing CDS Data Element 2/3
Document code CDS guidance CHIEF guidance
C052
  • For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component).

  • If using more than one document, then a separate C052 entry in DE 2/3 is required for each document.

  • For status code XW: Enter text ‘Specific document’ in the document reason field.

  • For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field.

  • Use one of the following document status codes: AC, AE, AF, AP, AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX

This document code is available on CDS only.

Y999
  • Complete the statement ‘CDS Waiver’.

  • Use of this code constitutes a legal declaration that the goods do not require the certificate or licence shown.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

This document code is available on CDS only.

Export control on restricted goods and technologies for North Korea

Code Description
EX008 The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People's Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Restriction on export for Russia

From 14 Apr 2022

Meet one of the following conditions and supply the relevant document code(s) on your declaration.

Document code Requirement Action
Y080

Goods not subject to sanction

Export allowed
9005

All other import documents (including Department of Health) licences, permits or certificates other than those specifically identified by other document codes.

Export allowed
9006

This exemption applies to sanctioned goods are necessary for the official purposes of a diplomatic mission or consular post in Russia or Belarus, or of an international organisation enjoying immunities in accordance with international law.

Export allowed
9011

Goods subject to sanction with a DIT import or export licence

Export allowed
Threshold condition

The price of your goods does not exceed 166.667 GBP / kg

Export allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance CHIEF guidance
Y080
  • Complete the statement ‘Not subject to sanctions’.

  • Use of this code constitutes a legal declaration that the goods are exempt from sanctions.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

This document code is available on CDS only.

9005
  • Do not declare document code 9005.

  • No document status code is required.

  • With the exception of FP, HP, the U series and XF, enter the appropriate status code listed in document status codes for harmonised declarations
9006
  • Complete the statement ‘Exempt Diplomatic’.

  • Use of this code constitutes a legal declaration that the goods are necessary for the official purposes of a diplomatic mission or consular post in Russia, or of an international organisation enjoying immunities in accordance with international law.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

This document code is available on CDS only.

9011
  • Enter GBSAN followed by the reference number of the licence.

  • If using more than one licence, then a separate 9011 entry in DE 2/3 is required for each licence.

  • Status code AC should only be used as a fallback for when electronic licence functionality is inoperable.

  • Use one of the following document status codes: AC, EA, EE, EL, EP, ES

  • Use one of the status codes EA, EE, EL, EP, ES.

  • For supplementary declarations, use EA.

Restriction on export for Russia

Code Description
SN009 There are some circumstances in which sanctioned goods can be exported to Russia (for example, goods subject to a contract made before 14th April 2022 where an export licence is required). Please consult the statutory guidance for up to date advice on the sanctions themselves and any exemptions and conditions that may apply.

Export control on restricted goods and technologies for Syria

From 1 Jan 2021

Meet one of the following conditions and supply the relevant document code(s) on your declaration.

Document code Requirement Action
C052

Export authorisation for restricted goods and technologies

Import/export allowed after control
Y999

Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit.

Import/export allowed after control
Guidance for completing CDS Data Element 2/3
Document code CDS guidance CHIEF guidance
C052
  • For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component).

  • If using more than one document, then a separate C052 entry in DE 2/3 is required for each document.

  • For status code XW: Enter text ‘Specific document’ in the document reason field.

  • For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field.

  • Use one of the following document status codes: AC, AE, AF, AP, AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX

This document code is available on CDS only.

Y999
  • Complete the statement ‘CDS Waiver’.

  • Use of this code constitutes a legal declaration that the goods do not require the certificate or licence shown.

  • Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand.

  • No document status code is required.

This document code is available on CDS only.

Export control on restricted goods and technologies for Syria

Code Description
EX013 The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

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Last updated: 19 April 2024 View latest amendments