Ahead of the removal of the 999L waiver code on the 31st of January 2025 for export declarations, HMRC has issued an update for traders submitting entries using the Make and Manage an Export Declaration Online service
HMRC has a Change Request in flight to address the auto-population of the CDS waiver codes within the Make and Manage an Export Declaration Online (MAMEDO) service but, unfortunately, HMRC is unable to deliver this change by 01/02/25.
In the interim period, if the exporter has confirmed that the export control measure doesn’t apply to the goods being exported, the exporter, or declarant on their behalf, should select “No” when asked “Do these goods require a licence”. They should then manually declare the specific waiver code listed for each export control measure.
Please note that before using any waiver document code, declarants must confirm that the consignment meets the conditions for claiming the waiver. Further information on EU and national waiver codes can be found in the UK trade tariff https://www.gov.uk/government/collections/data-element-23-documents-and-other-reference-codes-of-the-customs-declaration-service-cds.
By default, declarations submitted via the MAMEDO service will also include the defunct 999L and Y999 codes but will not get rejected by CDS. The declaration will be accepted by HMRC provided it includes all waiver document codes which apply. HMRC will not penalise traders for also including defunct wavier codes in the declarations. However, declarations may be subject to normal post clearance checks and any non-complaint ones will not be accepted by HMRC.
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