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Commodity 2204219511

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• Commodity: 2204219511
• Classification: Of an actual alcoholic strength by volume not exceeding 13% vol
• Commodity valid from: 1 January 2010
• Supplementary unit:

  Litre (l)

  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: 25 April 2024
• Date of trade: Change
• Filter by country: All countries
• Filter by country: Change

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	S.I. 2019/693	CD808
North Korea (KP)	Import control on luxury goods	Conditions	S.I. 2019/411
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 2204219511.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 2204 2195 11.

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	£10.00 / 100 litre (hl)		S.I. 2020/1430
Channel Islands (1080)	UK-CD Customs Union	n/a		S.I. 2020/1430
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	2023 No. 561
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%
Australia (AU)	Tariff preference	0.00%	Conditions	2023 No. 195
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%
Fiji (FJ)	Tariff preference	0.00%
Georgia (GE)	Tariff preference	0.00%
Ghana (GH)	Tariff preference	0.00%		S.I. 2021/241
Iceland (IS)	Tariff preference	0.00%
Ivory Coast (CI)	Tariff preference	0.00%
Japan (JP)	Tariff preference	0.00%
Jordan (JO)	Tariff preference	0.00%		S.I. 2021/241
Kenya (KE)	Tariff preference	0.00%
Melilla (XL)	Tariff preference	0.00%
Mexico (MX)	Tariff preference	0.00%
Moldova (MD)	Tariff preference	0.00%		2023 No. 774
Morocco (MA)	Tariff preference	0.00%
New Zealand (NZ)	Tariff preference	0.00%	Conditions	2023 No. 194
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%
Singapore (SG)	Tariff preference	0.00%
Solomon Islands (SB)	Tariff preference	0.00%
South Korea (KR)	Tariff preference	0.00%
Tunisia (TN)	Tariff preference	£2.10 / 100 litre (hl)
Turkey (TR)	Tariff preference	0.00%
Ukraine (UA)	Tariff preference	0.00%		Ukraine FTA amendment 2022
Vietnam (VN)	Tariff preference	0.00%		Viet Nam No.1/2021
All countries (1011)	Supplementary unit	litre (l)		R2658/87

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
All countries (1011) excluding Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, European Union, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia	Non preferential tariff quota 050097	£8.36 / 100 litre (hl)		S.I. 2020/1432
Albania (AL)	Preferential tariff quota 051512	0.00%		S.I. 2021/241
Albania (AL)	Preferential tariff quota 051532	0.00%		S.I. 2021/241
Israel (IL)	Preferential tariff quota 051380	0.00%
Kosovo (XK)	Preferential tariff quota 051572	0.00%
Kosovo (XK)	Preferential tariff quota 051570	0.00%
Kosovo (XK)	Preferential tariff quota 051533	0.00%
North Macedonia (MK)	Preferential tariff quota 051558	0.00%
North Macedonia (MK)	Preferential tariff quota 051531	0.00%
Serbia (XS)	Preferential tariff quota 051526	0.00%		S.I. 2021/241
South Africa (ZA)	Preferential tariff quota 051892	0.00%
South Africa (ZA)	Preferential tariff quota 051893	0.00%
Tunisia (TN)	Preferential tariff quota 051209	0.00%

Trade remedies, safeguards and retaliatory duties

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Belarus (BY)	Additional duties	35.00%	Conditions	2022 No. 376	SN007
Russia (RU)	Additional duties	35.00%	Conditions	2022 No. 376	SN007

Import VAT and excise

• Goods are subject to an import VAT rate of 20.00%
• Excise duties apply to the import of commodity 2204219511.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Value added tax Standard rate	20.00%			03020
All countries (1011)	Excises Additional code: X313 Wine less than 3.5%		Conditions		01313
All countries (1011)	Excises Additional code: X314 Other fermented products less than 3.5%		Conditions		01314
All countries (1011)	Excises Additional code: X323 Wine at least 3.5 but less than 8.5%		Conditions		01323
All countries (1011)	Excises Additional code: X324 Other fermented products at least 3.5 but less than 8.5% & sparkling cider exceeding 5.5 but less than 8.5%		Conditions		01324
All countries (1011)	Excises Additional code: X333 Wine at least 8.5 but not exceeding 22%		Conditions		01333
All countries (1011)	Excises Additional code: X363 Wine less than 3.5% & eligible for SPR		Conditions		01363
All countries (1011)	Excises Additional code: X368 Wine at least 3.5 but less than 8.5% & eligible for SPR		Conditions		01368
All countries (1011)	Excises Additional code: X369 Other fermented products at least 3.5 but less than 8.5% & Sparkling cider exceeding 5.5 but less than 8.5% & eligible for SPR		Conditions		01369
All countries (1011)	Excises Additional code: X378 Wine at least 3.5 but less than 8.5% & eligible for SPR and DR		Conditions		01378

Exporting from the UK

The commodity code for exporting and Intrastat reporting is 2204 2195.

UK export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Supplementary unit	litre (l)		R2658/87
Belarus (BY)	Restriction on export		Conditions	2022 No. 748	SN030
North Korea (KP)	Export control on restricted goods and technologies		Conditions	S.I. 2019/411	EX008
Russia (RU)	Restriction on export		Conditions	X0452/22	SN009
Syria (SY)	Export control on restricted goods and technologies		Conditions	S.I. 2019/792	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

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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 2204219511

Chapter notes

1. This chapter does not cover:

   • a. products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);

   • b. sea water (heading 2501);

   • c. distilled or conductivity water or water of similar purity (heading 2853);

   • d. acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 2915);

   • e. medicaments of heading 3003 or 3004; or

   • f. perfumery or toilet preparations (Chapter 33).

2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20°C.

3. For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.

Subheading note

1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bar.

Additional chapter notes

1. Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.

2. For the purposes of heading 2204 and 2205 and code 2206 00 10:

   • a. ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

   • b. ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20°C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

   • c. ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

   • d. ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

   • e. ‘% vol’ is the symbol for alcoholic strength by volume.

3. For the purposes of code 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1% vol and less than three-fifths of its total alcoholic strength by volume.

4. For the purposes of subheadings 2204 21, 2204 22 and 2204 29:

   A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions do not volatilise. The total dry extract must be determined with the densimeter at 20°C.

   B. (a) the presence in the products of codes 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:

   1. products of an actual alcoholic strength by volume of not more than 13% vol: 90g or less of total extract per litre;

   2. products of an actual alcoholic strength by volume of more than 13% vol but not more than 15% vol: 130g or less of total dry extract per litre;

   3. products of an actual alcoholic strength by volume of more than 15% vol but not more than 18% vol: 130g or less of total dry extract per litre;

   4. products of an actual alcoholic strength by volume of more than 18% vol but not more than 22% vol: 330g or less of total dry extract per litre. Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in codes 2204 21 98, 2204 22 98 and 2204 29 98;

   (b) the above rules do not apply to products of codes 2204 21 23 and 2204 22 33.

5. Codes 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:

   • a. grape must with fermentation arrested by the addition of alcohol, that is to say, a product:

     • having an actual alcoholic strength by volume of not less than 12% vol but less than 15% vol, and

     • obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8.5% vol of a product derived from the distillation of wine;

   • b. wine fortified for distillation, that is to say a product:

     • having an actual alcoholic strength by volume of not less than 18% vol but not more than 24% vol,

     • obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86% vol, and

     • having a maximum volatile acidity of 1.5g/l, expressed as acetic acid;

   • c. liqueur wine, that is to say, a product:

     • having a total alcoholic strength by volume of not less than 17.5% vol and an actual alcoholic strength by volume of not less than 15% vol but not more than 22% vol. and

     • obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12% vol,

     • by freezing, or

     • by the addition during or after fermentation:

     • of a product derived from the distillation of wine, or

     • of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing in the list provided for by the UK equivalent of Regulation (EU) No 2019/934 and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or

     • of a mixture of these products.

     However, certain liqueur wines with a designation of origin or with a geographical indication appearing in the list provided for by the UK equivalent of Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

6. For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:

   • a. wines with a protected designation of origin (PDO) and wines with a protected geographical indication (PGI) are wines which comply with the provisions of the UK equivalent of Articles 93 to 108 of Regulation (EU) No 1308/2013;

   • b. ‘varietal wines’ are wines which comply with the provisions of the UK equivalent of Article 120 of Regulation (EU) No 1308/2013

   • c. wines produced in the European Union are wines which comply with the provisions of the UK equivalent of Regulation (EU) No 1308/2013 and the provisions of the UK equivalent of Article 45 of Regulation (EU) 33/2019.

7. For the purposes of codes 2204 30 92 and 2204 30 96 ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine) at a temperature of 20C is not less than 50.9%.

8. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7% vol shall be regarded as products of heading 2205.

9. For the purposes of code 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

10. For the purposes of codes 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:

    • fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,

    • fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 C.

11. For the purposes of codes 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60g/l, expressed as acetic acid.

12. Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:

    a) automotive petrol (conforming to EN 228);

    b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);

    c) methyl tert-butylether (MTBE);

    d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);

    e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);

    f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).

    The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.

13. For the purposes of codes 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in the UK equivalent of points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009, by the factor of 6.25.

14. For the purposes of this chapter, “agricultural products” means:

    • goods of chapters 1 to 4, 6 to 12, 16 and 23 of the classification;

    • goods of heading 0504, 1501, 1502, 1503, 1504, 1507, 1512, 1513, 1515, 1517, 1701, 1702, 1703, 1801, 1802, 2204, 2205, 2207, 2210, 2401, 2501, 5410 and 5701 of the classification;

    • pectin;

    • ethyl alcohol or neutral spirits, whether or not denatured, of any strength, obtained from agricultural products listed in the three bullet points above, excluding liqueurs and other spirituous beverages and compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages.

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

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
03020	UK VAT standard rate

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Apply the duty 9.27 GBP / % vol/hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Completing a declaration in CDS for goods subject to excise code 313

Applies to wine with an ABV less than 3.5%.

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		313
DE 6/16 or 6/17	Taric additional code / national additional code		X313
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be < 3.5%
	SPR	Numerical value	Not applicable
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Only if tariff mandates

Excises for All countries

Code	Description
01313	UK tax type 313 , Wine less than 3.5%

Additional code

Measure: Excises

Code	Description code
X313	Wine less than 3.5%

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Apply the duty 9.27 GBP / % vol/hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Completing a declaration in CDS for goods subject to excise code 314

Applies to other fermented products with an ABV less than 3.5%.

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		314
DE 6/16 or 6/17	Taric additional code / national additional code		X314
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be < 3.5%
	SPR	Numerical value	Not applicable
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Only if tariff mandates

Excises for All countries

Code	Description
01314	UK tax type 314 , Other fermented products less than 3.5%

Additional code

Measure: Excises

Code	Description code
X314	Other fermented products less than 3.5%

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Import is not allowed
Threshold condition	The percentage ABV does not exceed 8.49 % vol	Apply the duty 24.77 GBP / % vol/hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Completing a declaration in CDS for goods subject to excise code 323

Applies to wine with an ABV at least 3.5% but less than 8.5%.

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		323
DE 6/16 or 6/17	Taric additional code / national additional code		X323
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be => 3.5% but < 8.5%
	SPR	Numerical value	Not applicable
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Only if tariff mandates

Excises for All countries

Code	Description
01323	UK tax type 323 , Wine at least 3.5 but less than 8.5%

Additional code

Measure: Excises

Code	Description code
X323	Wine at least 3.5 but less than 8.5%

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Import is not allowed
Threshold condition	The percentage ABV does not exceed 8.49 % vol	Apply the duty 24.77 GBP / % vol/hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Completing a declaration in CDS for goods subject to excise code 324

Applies to other fermented products with an ABV at least 3.5% but less than 8.5% and sparkling cider exceeding 5.5% but less than 8.5%.

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		324
DE 6/16 or 6/17	Taric additional code / national additional code		X324
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be => 3.5% but < 8.5%
	SPR	Numerical value	Not applicable
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Only if tariff mandates

Excises for All countries

Code	Description
01324	UK tax type 324 , Other fermented products at least 3.5 but less than 8.5% & sparkling cider exceeding 5.5 but less than 8.5%

Additional code

Measure: Excises

Code	Description code
X324	Other fermented products at least 3.5 but less than 8.5% & sparkling cider exceeding 5.5 but less than 8.5%

Excises for All countries

From 1 Aug 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
Threshold condition	The percentage ABV does not exceed 8.49 % vol	Import is not allowed
Threshold condition	The percentage ABV does not exceed 11.49 % vol	Apply the duty 28.50 GBP / % vol/hl
Threshold condition	The percentage ABV does not exceed 14.50 % vol	Apply the duty 3.5625 GBP / l
Threshold condition	The percentage ABV does not exceed 22.00 % vol	Apply the duty 28.50 GBP / % vol/hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Completing a declaration in CDS for goods subject to excise code 333

Applies to wine with an ABV at least 8.5% but not exceeding 22%.

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		333
DE 6/16 or 6/17	Taric additional code / national additional code		X333
DE 4/4	Tax base	Measurement unit	LTR
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be => 8.5% but =< 22%
	SPR	Numerical value	Not applicable
	Wine easement	Code	EAS
		Numerical value of the alcoholic strength by volume (ASV)	Mandatory where ASV is => 11.5 and =<14.5%
DE 6/2	Supplementary unit		Only if tariff mandates

Excises for All countries

Code	Description
01333	UK tax type 333 , Wine at least 8.5 but not exceeding 22%

Additional code

Measure: Excises

Code	Description code
X333	Wine at least 8.5 but not exceeding 22%

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Apply the duty (£9.27 - SPR discount) / vol% / hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Small Producer Relief

If you're a small producer you may be able to pay a lower rate of alcohol duty on any product with an alcohol by volume (ABV) of less than 8.5%.

For more information:

• Check if you're eligible for Small Producer Relief on Alcohol Duty (opens in new tab)
• How to work out your Alcohol Duty rates if you're eligible for Small Producer Relief (opens in new tab)
• How your business set up can affect your eligibility for Small Producer Relief (opens in new tab)

Completing a declaration in CDS for goods subject to excise code 363

Applies to wine with an ABV less than 3.5% and eligible for SPR (Small Producer Relief).

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		363
DE 6/16 or 6/17	Taric additional code / national additional code		X363
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be less than 3.5%
	SPR	Numerical value	Must be less than full rate
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Mandatory

Excises for All countries

Code	Description
01363	UK tax type 363 , Wine less than 3.5% & eligible for SPR

Additional code

Measure: Excises

Code	Description code
X363	Wine less than 3.5% & eligible for SPR

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Import is not allowed
Threshold condition	The percentage ABV does not exceed 8.49 % vol	Apply the duty (£24.77 - SPR discount) / vol% / hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Small Producer Relief

If you're a small producer you may be able to pay a lower rate of alcohol duty on any product with an alcohol by volume (ABV) of less than 8.5%.

For more information:

• Check if you're eligible for Small Producer Relief on Alcohol Duty (opens in new tab)
• How to work out your Alcohol Duty rates if you're eligible for Small Producer Relief (opens in new tab)
• How your business set up can affect your eligibility for Small Producer Relief (opens in new tab)

Completing a declaration in CDS for goods subject to excise code 368

Applies to wine with an ABV at least 3.5% but less than 8.5% and eligible for SPR (Small Producer Relief).

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		368
DE 6/16 or 6/17	Taric additional code / national additional code		X368
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be => 3.5% but < 8.5%
	SPR	Numerical value	Must be less than full rate
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Mandatory

Excises for All countries

Code	Description
01368	UK tax type 368 , Wine at least 3.5 but less than 8.5% & eligible for SPR

Additional code

Measure: Excises

Code	Description code
X368	Wine at least 3.5 but less than 8.5% & eligible for SPR

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Import is not allowed
Threshold condition	The percentage ABV does not exceed 8.49 % vol	Apply the duty (£24.77 - SPR discount) / vol% / hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Small Producer Relief

If you're a small producer you may be able to pay a lower rate of alcohol duty on any product with an alcohol by volume (ABV) of less than 8.5%.

For more information:

• Check if you're eligible for Small Producer Relief on Alcohol Duty (opens in new tab)
• How to work out your Alcohol Duty rates if you're eligible for Small Producer Relief (opens in new tab)
• How your business set up can affect your eligibility for Small Producer Relief (opens in new tab)

Completing a declaration in CDS for goods subject to excise code 369

Applies to other fermented products with an ABV at least 3.5% but less than 8.5% and sparkling cider with an ABV exceeding 5.5% but less than 8.5% and eligible for SPR (Small Producer Relief).

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		369
DE 6/16 or 6/17	Taric additional code / national additional code		X369
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be => 3.5% but < 8.5%
	SPR	Numerical value	Must be less than full rate
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Mandatory

Excises for All countries

Code	Description
01369	UK tax type 369 , Other fermented products at least 3.5 but less than 8.5% & Sparkling cider exceeding 5.5 but less than 8.5% & eligible for SPR

Additional code

Measure: Excises

Code	Description code
X369	Other fermented products at least 3.5 but less than 8.5% & Sparkling cider exceeding 5.5 but less than 8.5% & eligible for SPR

Excises for All countries

From 1 Aug 2023

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

Document code	Requirement	Action
Threshold condition	The percentage ABV does not exceed 3.49 % vol	Import is not allowed
Threshold condition	The percentage ABV does not exceed 8.49 % vol	Apply the duty (£19.08 - SPR discount) / vol% / hl
Threshold condition	The percentage ABV does not exceed 100.00 % vol	Import is not allowed

Small Producer Relief

If you're a small producer you may be able to pay a lower rate of alcohol duty on any product with an alcohol by volume (ABV) of less than 8.5%.

For more information:

• Check if you're eligible for Small Producer Relief on Alcohol Duty (opens in new tab)
• How to work out your Alcohol Duty rates if you're eligible for Small Producer Relief (opens in new tab)
• How your business set up can affect your eligibility for Small Producer Relief (opens in new tab)

Draught Relief

If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.

Check if you can pay less Alcohol Duty on draught products

Completing a declaration in CDS for goods subject to excise code 378

Applies to wine with an ABV at least 3.5% but less than 8.5% and eligible for SPR (Small Producer Relief) and DR (Draught Relief).

CDS data element	CDS data element description		Requirement
DE 4/3	Tax type		378
DE 6/16 or 6/17	Taric additional code / national additional code		X378
DE 4/4	Tax base	Measurement unit	LTR or LPA
		Numerical value of the measurement	Mandatory
		Code	ASV
		Numerical value of the alcoholic strength by volume (ASV)	Must be => 3.5% but < 8.5%
	SPR	Numerical value	Must be less than full rate
	Wine easement	Code	Not applicable
		Numerical value of the alcoholic strength by volume (ASV)	Not applicable
DE 6/2	Supplementary unit		Mandatory

Excises for All countries

Code	Description
01378	UK tax type 378 , Wine at least 3.5 but less than 8.5% & eligible for SPR and DR

Additional code

Measure: Excises

Code	Description code
X378	Wine at least 3.5 but less than 8.5% & eligible for SPR and DR

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) - 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.

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.

Additional duties for Belarus

From 25 Mar 2022

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

Document code	Requirement	Action
9008	Goods of Belarusian or Russian origin exported from any country before 25th March 2022	Measure not applicable
	No document provided	Apply the mentioned duty

Guidance for completing CDS Data Element 2/3

Document code

CDS guidance

9008

Complete the statement - Goods exported from Russia: ‘Exported from Russia pre 25032022’. Goods exported from Belarus: ‘Exported from Belarus pre 25032022’. Use of this code constitutes a legal declaration that the product has been exported from Russia or Belarus to the UK prior to 25.03.2022. Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. No document status code is required.

Additional duties for Belarus

Code	Description
SN007	Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 should be used. You may need to provide commercial evidence to HMRC when using this Document Code.

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.

Additional duties for Russia

From 25 Mar 2022

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

Document code	Requirement	Action
9008	Goods of Belarusian or Russian origin exported from any country before 25th March 2022	Measure not applicable
	No document provided	Apply the mentioned duty

Guidance for completing CDS Data Element 2/3

Document code

CDS guidance

9008

Complete the statement - Goods exported from Russia: ‘Exported from Russia pre 25032022’. Goods exported from Belarus: ‘Exported from Belarus pre 25032022’. Use of this code constitutes a legal declaration that the product has been exported from Russia or Belarus to the UK prior to 25.03.2022. Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. No document status code is required.

Additional duties for Russia

Code	Description
SN007	Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 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	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	Import/export allowed after control
9011	Goods subject to sanction with a DIT import or export licence	Import/export allowed after control
9005	All other import documents (including Department of Health) licences, permits or certificates other than those specifically identified by other document codes.	Import/export allowed after control
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.	Import/export allowed after control
9027	Goods exported to Belarus before 05 July 2022.	Import/export allowed after control
Threshold condition	The price of your goods does not exceed 250.00 GBP	Import/export allowed after control

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 250.00 GBP / p/st	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: 24 April 2024 View latest amendments