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Commodity 4901990000
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Commodity
4901990000
Classification
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets > Other > Other
Commodity valid from
1 January 1972
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
23 April 2024
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Importing into the UK

Import controls

Country Measure type Conditions Legal base Footnotes
Belarus (BY) Restriction on entry into free circulation Conditions SN031
Iran (IR) Import control on restricted goods and technologies Conditions
Iraq (IQ) Restriction on entry into free circulation

Restriction applies to goods covered under additional code: 4013

Archives, and any elements thereof, of any kind or any medium which are more than 50 years old

TM570
Iraq (IQ) Restriction on entry into free circulation

Restriction applies to goods covered under additional code: 4023

Incunabula and manuscripts, including maps and musical scores, singly or in collections, more than 50 years old which do not belong to their originators

TM570
Iraq (IQ) Restriction on entry into free circulation

Restriction applies to goods covered under additional code: 4042

Original engravings, prints, serigraphs and lithographs with their respective plates and original posters, which are more than 50 years old and do not belong to their originators

TM570
Iraq (IQ) Restriction on entry into free circulation

Restriction does not apply to goods covered under additional code: 4099

Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Libya (LY) Import control on restricted goods and technologies Conditions
North Korea (KP) Import prohibition
North Korea (KP) Import control on restricted goods and technologies Conditions
Russia (RU) Restriction on entry into free circulation Conditions SN033
Russia (RU) Import control on restricted goods and technologies Conditions
Syria (SY) Restriction on entry into free circulation
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 4901990000.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 4901 9900 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
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%
Andorra (AD) 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%
Tunisia (TN) Tariff preference 0.00%
Turkey (TR) Tariff preference 0.00%
Ukraine (UA) Tariff preference 0.00%
Vietnam (VN) Tariff preference 0.00%

Trade remedies, safeguards and retaliatory duties

Country Measure type Duty rate Conditions Legal base Footnotes
Belarus (BY) Additional duties 35.00% Conditions SN060
Russia (RU) Additional duties 35.00% Conditions SN060

Suspensions

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms 0.00% Conditions Footnotes

Import VAT and excise

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Value added tax Standard rate 20.00% 03020
All countries (1011) Value added tax Additional code: VATZ VAT zero rate 0.00% 03026

Exporting from the UK

The commodity code for exporting and Intrastat reporting is 4901 9900.

UK export controls

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Export control Conditions EX001
All countries (1011) DCMS Export Licence Conditions PR017
All third countries (1008) Export authorization (Dual use) Conditions EX005
Belarus (BY) Export prohibition SN005
Iran (IR) Goods for torture and repression, export restriction Conditions EX009
Myanmar (Burma) (MM) Export control on restricted goods and technologies Conditions EX007
Syria (SY) Export control on restricted goods and technologies Conditions EX013
Venezuela (VE) Export control on restricted goods and technologies Conditions EX014

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 4901990000

There are important chapter notes for this part of the tariff:

  1. This chapter does not cover:

    a. photographic negatives or positives on transparent bases (Chapter 37);

    b. maps, plans or globes, in relief, whether or not printed (heading 9023);

    c. playing cards or other goods of Chapter 95; or

    d. original engravings. prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97.

  2. For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

  3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

  4. Heading 4901 also covers:

    a. a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

    b. a pictorial supplement accompanying, and subsidiary to, a bound volume; and

    c. printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

    However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

  5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

  6. For the purposes of heading 4903, the expression ‘children’s picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.

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
TN200 The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN204 The export of these items may be controlled under Retained Council Regulation (EC) No. 428/2009. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN206 The export of interception and monitoring items (as well as related activities) are controlled by The Burma (Sanctions) (EU Exit) Regulations 2019, The Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019, The Syria (Sanctions) (EU Exit) Regulations 2019, The Venezuela (Sanctions) (EU Exit) Regulations 2019. Please refer to the Sanctions links 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.

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries

From 1 Jan 2021

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

Document code Requirement Action
C990

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Apply the mentioned duty

No document provided

Measure not applicable
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
C990
  • Provide the authorisation decision number for the Authorised Use/End-Use authorisation ships and platforms in the format:

  • 2 digit code identifying the member state of authorisation, e.g. GB.

  • 3-digit code indicating that an Authorised Use/End-Use authorisation ships and platforms is held, i.e. EUS (Authorisation code)

  • followed by the authorisation reference number.

  • C990 must be used in conjunction with DE 1/11 code 1SW

  • No document status code is required.

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries

Code Description
EU003 According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
TM510 1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.
2. Customs duties shall be suspended in respect of:
(a) goods intended for incorporation in drilling or production platforms:
(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or
(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.
(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

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

Value added tax for All countries

Code Description
03020 UK VAT standard rate

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.

Restriction on entry into free circulation 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
9024

Goods related to the execution of obligations arising from contracts concluded before 05 July 2022, provided the actions carried out under these contracts are completed by 30 August 2022 and an import licence is supplied

Import allowed
9032

Goods for which an import licence is not required. Please use the Goods Checker or refer to Schedule 2 of the Export Control Order 2008 to determine whether your items are controlled and whether you need an import licence from DIT's Import Licensing Branch.

Import allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
9024
  • Enter GBSAN followed by the reference number of the licence.

  • If using more than one licence, then a separate 9024 entry in DE 2/3 is required for each licence.

  • As a temporary measure for CDS, a print of the electronic licence must be uploaded for manual validation and decrementing.

  • Once CDS electronic licence functionality is updated for 9024, the status codes will be amended to the E series appropriate to electronic licences.

  • Use one of the following document status codes: AC, AE, AF, AG, AP, AS, AT, FP, GE, GP, JE, JS

9032
  • Complete the statement ‘Import Licence Not Required’.

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

  • 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 Belarus

Code Description
SN031 The import of these goods are prohibited under the Republic of Belarus (Sanctions) (EU Exit) Regulations 2019, (as amended on 05 July 2022). Imports are allowed for goods imported in relation to the execution of obligations arising from contracts or related ancillary contracts, signed prior to 05 July 2022 and under the authority of an import licence. Please refer to the Statutory Guidance for further information.

Additional duties for Belarus

From 1 Jun 2022

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

Document code Requirement Action
9014

Goods of Belarusian or Russian origin exported from any country before 1st June 2022.

Measure not applicable

No document provided

Apply the mentioned duty
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
9014
  • Complete the statement ‘Exported before 1st June 2022’.

  • Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 1st June 2022 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022.

  • 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.

Additional duties for Belarus

Code Description
SN060 Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code.

Restriction on entry into free circulation for Iraq

Code Description
TM570 The import of these goods is prohibited under The Iraq (Sanctions) (EU Exit) Regulations 2020.

The following shall be prohibited:
a) the import of or the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:
i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or
ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.
These prohibitions shall not apply if it is shown that either:
a) the cultural items were exported from Iraq prior to 6 August 1990; or
b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4013 Archives, and any elements thereof, of any kind or any medium which are more than 50 years old

Restriction on entry into free circulation for Iraq

Code Description
TM570 The import of these goods is prohibited under The Iraq (Sanctions) (EU Exit) Regulations 2020.

The following shall be prohibited:
a) the import of or the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:
i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or
ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.
These prohibitions shall not apply if it is shown that either:
a) the cultural items were exported from Iraq prior to 6 August 1990; or
b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4023 Incunabula and manuscripts, including maps and musical scores, singly or in collections, more than 50 years old which do not belong to their originators

Restriction on entry into free circulation for Iraq

Code Description
TM570 The import of these goods is prohibited under The Iraq (Sanctions) (EU Exit) Regulations 2020.

The following shall be prohibited:
a) the import of or the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:
i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or
ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.
These prohibitions shall not apply if it is shown that either:
a) the cultural items were exported from Iraq prior to 6 August 1990; or
b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4042 Original engravings, prints, serigraphs and lithographs with their respective plates and original posters, which are more than 50 years old and do not belong to their originators

Additional code

Measure: Restriction on entry into free circulation

Code Description code
4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Import control on restricted goods and technologies for Iran

From 1 Jan 2021

Meet the following condition and supply the relevant document code(s) on your declaration.

Document code Requirement Action
Y966

Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)

Import/export allowed after control
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
Y966
  • Complete the statement ‘regulation 267/2012 exempt’.

  • Use of this code constitutes a legal declaration that the goods are not those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Regulation (EU) 267/2012).

  • 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 on restricted goods and technologies for North Korea

From 1 Jan 2021

Meet the following condition and supply the relevant document code(s) on your declaration.

Document code Requirement Action
Y920

Goods other than those described in the footnotes linked to the measure

Import/export allowed after control
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
Y920
  • Complete the statement ‘Not covered by footnote’.

  • Use of this code constitutes a legal declaration that the goods are not those described in the footnotes linked to the measure.

  • 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 on restricted goods and technologies for Libya

From 1 Jan 2021

Meet the following condition and supply the relevant document code(s) on your declaration.

Document code Requirement Action
Y920

Goods other than those described in the footnotes linked to the measure

Import/export allowed after control
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
Y920
  • Complete the statement ‘Not covered by footnote’.

  • Use of this code constitutes a legal declaration that the goods are not those described in the footnotes linked to the measure.

  • 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 Russia

From 5 Jul 2022

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

Document code Requirement Action
9024

Goods related to the execution of obligations arising from contracts concluded before 05 July 2022, provided the actions carried out under these contracts are completed by 30 August 2022 and an import licence is supplied

Import allowed
9025

Personal Import for Russia and Belarus

Import allowed
9032

Goods for which an import licence is not required. Please use the Goods Checker or refer to Schedule 2 of the Export Control Order 2008 to determine whether your items are controlled and whether you need an import licence from DIT's Import Licensing Branch.

Import allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
9024
  • Enter GBSAN followed by the reference number of the licence.

  • If using more than one licence, then a separate 9024 entry in DE 2/3 is required for each licence.

  • As a temporary measure for CDS, a print of the electronic licence must be uploaded for manual validation and decrementing.

  • Once CDS electronic licence functionality is updated for 9024, the status codes will be amended to the E series appropriate to electronic licences.

  • Use one of the following document status codes: AC, AE, AF, AG, AP, AS, AT, FP, GE, GP, JE, JS

9025
  • Complete the statement ‘Personal Import’.

  • Use of this code constitutes a legal declaration that this is a personal import of goods from Russia or Belarus, and is not for commercial purposes.

  • 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.

9032
  • Complete the statement ‘Import Licence Not Required’.

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

  • 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 Russia

Code Description
SN033 Goods imported from Russia are subject to sanctions. Please consult the statutory guidance for up to date advice on the sanctions and any exemptions and conditions that may apply to your goods.

Additional duties for Russia

From 1 Jun 2022

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

Document code Requirement Action
9014

Goods of Belarusian or Russian origin exported from any country before 1st June 2022.

Measure not applicable

No document provided

Apply the mentioned duty
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
9014
  • Complete the statement ‘Exported before 1st June 2022’.

  • Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 1st June 2022 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022.

  • 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.

Additional duties for Russia

Code Description
SN060 Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code.

Import control on restricted goods and technologies for Russia

From 1 Jan 2021

Meet the following condition and supply the relevant document code(s) on your declaration.

Document code Requirement Action
Y920

Goods other than those described in the footnotes linked to the measure

Import allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance
Y920
  • Complete the statement ‘Not covered by footnote’.

  • Use of this code constitutes a legal declaration that the goods are not those described in the footnotes linked to the measure.

  • 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

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.

Export authorization (Dual use) for All third countries

From 29 Jan 2022 to 31 Jan 2025

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

Document code Requirement Action
X002

Dual use export authorisation (Regulation 428/2009 and its amendments).

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
X002
  • Enter the nationality of the document (for UK use GB; for Union docs use EU) followed by:

  • For an Open General Export Licence enter OGE followed by the licence number.

  • For a Union General Export authorisation enter GEA followed by the reference number of the general authorisation document.

  • For Open Individual Export Licence enter OIE followed by the licence number.

  • -For Standard Individual Export Licences enter SIE followed by the licence number.

  • If using more than one licence, then a separate X002 entry in DE 2/3 is required for each licence.

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

  • With the exception of AG, AS, EL, IE, IS, JE, JS, UE, UP, US, XB, XF, XU, enter appropriate status code listed in document status codes for harmonised declarations.

  • For supplementary declarations, use EA, IA, JA or UA as appropriate.

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.

Customs Declaration Service (CDS) Licence Waiver

The use of 999L allows a CDS waiver code to be declared for prohibited and restricted goods, allowing declarants to confirm that the goods are not subject to specific licencing measures. You must enter ‘CDS Waiver’ in the additional documentation field for this commodity item.

This waiver cannot be used for goods that are imported/exported or moved to/from Northern Ireland.

Export authorization (Dual use) for All third countries

Code Description
EX005 The export of these items may be controlled under Retained Council Regulation (EC) No. 428/2009. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

DCMS Export Licence for All countries

From 1 Oct 2023 to 31 Jan 2025

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

Document code Requirement Action
9107

UK Standard individual Export Licence (form C). Objects of cultural interest (Control) order. UK open general Licence. UK Open individual Licence

Export allowed
Y903

The goods qualify for a document waiver exemption because they were manufactured or produced less than 50 years ago or fall within one of the exceptions in Schedule 1 of the Export of Objects of Cultural Interest (Control) Order 2003.

Export allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance CHIEF guidance
9107
  • For status codes AC, AE, AF, AG, AP, AS, AT, FP, GE, GP, HP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, UA, UE, UP, US or XX: Enter GBCEX followed by the licence number.

  • If using more than one licence, then a separate 9107 entry in DE 2/3 is required for each licence.

  • For status code XA: Enter text ‘Document to be advised’ in the document reason field.

  • For status code XF: Enter text ‘Not for free circulation’ in the document reason field.

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

  • 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.

  • Use one of the following document status codes: AC, AE, AF, AG, AP, AS, AT, FP, GE, GP, HP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, UA, UE, UP, US, XA, XF, XU, XW, XX

  • With the exception of EA, EE, EL, EP, ES, XB enter appropriate status code listed in document status codes for harmonised declarations.
Y903
  • Complete the statement ‘Export Cultural licence exempt’.

  • Use of this code constitutes a legal declaration that the goods -

  • For GB declarations -

  • were manufactured or produced less than 50 years ago or fall within one of the exceptions in Schedule 1 of the Export of Objects of Cultural Interest (Control) Order 2003

  • For Northern Ireland declarations -

  • are not included in the list of cultural goods (Council Regulation (EC) No 116/2009).

  • 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.

Customs Declaration Service (CDS) Licence Waiver

The use of 999L allows a CDS waiver code to be declared for prohibited and restricted goods, allowing declarants to confirm that the goods are not subject to specific licencing measures. You must enter ‘CDS Waiver’ in the additional documentation field for this commodity item.

This waiver cannot be used for goods that are imported/exported or moved to/from Northern Ireland.

DCMS Export Licence for All countries

Code Description
PR017 Goods falling under this commodity code that were manufactured or produced less than 50 years ago, or fall within one of the exceptions in Schedule 1 of the Export of Objects of Cultural Interest (Control) Order 2003, qualify for a document waiver exemption.

Please consult the guidance for exporters for further information here:

Export control for All countries

From 1 Oct 2023 to 31 Jan 2025

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

Document code Requirement Action
9104

Standard individual Export Licence: military goods and dual use goods subject to UK export controls.

Export allowed
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.

Export allowed
Guidance for completing CDS Data Element 2/3
Document code CDS guidance CHIEF guidance
9104

Enter the following:

  • For an Open General Export Licence enter GBOGE followed by the licence number

  • For Open Individual Export Licence enter GBOIE followed by the licence number

  • For Standard Individual Export Licences enter GBSIE followed by the licence number

  • For Standard Individual Transhipment Licence enter GBSIT followed by the licence number

  • If using more than one licence, then a separate 9104 entry in DE 2/3 is required for each licence.

  • For supplementary declarations, use EA, IA, JA, or UA as appropriate.

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

  • With the exception of AG, AS, EL, IE, IS, JE, JS, UE, UP, US, XB, XF, XU, enter appropriate status code listed in document status codes for harmonised declarations.

  • For supplementary declarations, use EA, IA, JA or UA as appropriate.

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.

Customs Declaration Service (CDS) Licence Waiver

The use of 999L allows a CDS waiver code to be declared for prohibited and restricted goods, allowing declarants to confirm that the goods are not subject to specific licencing measures. You must enter ‘CDS Waiver’ in the additional documentation field for this commodity item.

This waiver cannot be used for goods that are imported/exported or moved to/from Northern Ireland.

Export control for All countries

Code Description
EX001 The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Export prohibition for Belarus

Code Description
SN005 The export to Belarus of interception and monitoring goods and technology (as well as related activities) is banned under The Belarus (Sanctions) (EU Exit) Regulations 2021. Please refer to the Belarus Sanctions Guidance to determine whether your items meet one of the limited uses where an export licence could be issued by the Export Control Joint Unit.

Goods for torture and repression, export restriction for Iran

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.

Goods for torture and repression, export restriction for Iran

Code Description
EX009 The export of internal repression goods and technology; interception and monitoring goods and technology (as well as related activities) are controlled by The Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019. Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Export control on restricted goods and technologies for Myanmar (Burma)

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 Myanmar (Burma)

Code Description
EX007 The export of internal repression goods and technology and interception and moniotoring goods and technology (as well as related activities) are controlled by The Burma (Sanctions) (EU Exit) Regulations 2019. Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

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.

Export control on restricted goods and technologies for Venezuela

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 Venezuela

Code Description
EX014 The export of internal repression goods and technology; Interception and Monitoring goods and technology (as well as related activities) are controlled by The Venezuela (Sanctions) (EU Exit) Regulations 2019. 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: 23 April 2024 View latest amendments