Guidance

Plant Health News issue 49 - January 2024

Updated 26 September 2024

Customs Declaration Service (CDS) waiver code 999L being removed from 31 January 2024

Importers of goods that are not subject to specific plant health controls have been able to use the temporary CDS entry system waiver code 999L to satisfy certain Tariff measures, where Forestry Commission quarantine checks are not required. Use of 999L in CDS was a temporary arrangement and, with implementation of the Border Target Operating Model, it is appropriate for its use for imports to end.
 
999L will be replaced by new specific waiver codes for import declarations of non-regulated wood, wood products and bark. These have been available since October 2023 and some traders are already using the new codes with the correct statements successfully. We encourage importers to make use of the new specific import waiver codes before the 999L waiver code is withdrawn on 31 January 2024.  Code 999L will remain available for export declarations until 31 January 2025.

The new codes must only be used when it is appropriate to do so as these constitute a legal declaration to HMRC. Sufficient evidence must be held in records to demonstrate eligibility for these waivers and must be produced on demand. There are four codes to be used with accompanying statements declaring where plant health checks are not required for the specific commodities as listed below:

Code	Declaration and use
991Y	Wood of conifers - Complete the statement “Bark free and qualifying origin”. Using this code constitutes a legal declaration that the wood is bark free and originates from one of the following countries: Andorra, Albania, Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Belarus, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Finland, Faroe Islands, France, United Kingdom, Gibraltar, Greece, Croatia, Hungary, Ireland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Romania, Sweden, Slovenia, Slovakia, San Marino, Ukraine, Kosovo, Serbia
992Y	Non-coniferous wood - Complete the statement “Non-Coniferous Non-regulated”. Use of this code constitutes a legal declaration that the wood is non-coniferous and is a non-regulated species in relation to the country of origin.
993Y	USA and Canada oak barrel exemption - Complete the statement “Heat Treated Barrels”. Use of this code constitutes a legal declaration that the oak barrels originating from USA and Canada are accompanied by a certificate from the manufacturer, stating that they have heat treated to at least 176oC for no less than 20 minutes.
994Y	Exemption for prefabricated buildings constructed from wood - Complete the statement “No logs with natural surface”. Use of this code constitutes a legal declaration that the prefabricated building is not constructed from logs that retain their natural rounded surface, with or without bark.

These waiver codes must not be used when making declarations for regulated timber which requires quarantine checks to be carried out before it may be released from Customs control. When regulated timber is to be declared, follow CDS guidance and use document code 9115. When checks are complete, enter GBQRC followed by the number of the Quarantine Release Certificate issued by the Forestry Commission Inspector.

We will continue to monitor the use of these waiver codes over the coming months, misuse of waiver codes may result in delays to consignments being cleared.

If you have any question about this please get in touch by emailing [email protected].

Read more Plant Health News issues by the Forestry Commission.