UK Integrated Online Tariff - Commodity 7108120000 (Gold, non-monetary, other unwrought forms)

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6. Commodity 7108120000 Search the UK Integrated Online Tariff Search UK Integrated Online Tariff [Switch to the Northern Ireland Online Tariff](/xi/commodities/7108120000) # Commodity 7108120000  Copy commodity code Create and manage your tariff updates 1. [ Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coins ](/sections/14) 2. [ Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin ](/chapters/71) 3. [ 7108 Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form ](/headings/7108) 4. [ 710811 Non-monetary ](/subheadings/7108110000-10) 5. 7108120000 Other unwrought forms <!-- end list --> - Commodity 7108120000 - Classification Other unwrought forms - Commodity valid from 1 January 1972 - Supplementary unit Gram (g) 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 28 September 2026 [Change](/import_export_dates?goods_nomenclature_code=7108120000) **You are currently using the UK Integrated Online Tariff** Use this page to find: - import and export measures, conditions and exemptions - reduced or zero duty rates based on preferential rules of origin - chapter notes and references Select a country Select or enter a country name to view UK measures All countries Afghanistan (AF) Aland Islands (AX) Albania (AL) Algeria (DZ) American Samoa (AS) Andorra (AD) Angola (AO) Anguilla (AI) Antarctica (AQ) Antigua and Barbuda (AG) Argentina (AR) Armenia (AM) Aruba (AW) Australia (AU) Austria (AT) Azerbaijan (AZ) Bahrain (BH) Bangladesh (BD) Barbados (BB) Belarus (BY) Belgian Continental Shelf (ZB) Belgium (BE) Belize (BZ) Benin (BJ) Bermuda (BM) Bhutan (BT) Bolivia (BO) Bonaire, Sint Eustatius and Saba (BQ) Bosnia and Herzegovina (BA) Botswana (BW) Bouvet Island (BV) Brazil (BR) British Indian Ocean Territory (IO) British Virgin Islands (VG) Brunei (BN) Bulgaria (BG) Burkina Faso (BF) Burundi (BI) Cabo Verde (CV) Cambodia (KH) Cameroon (CM) Canada (CA) Cayman Islands (KY) Central African Republic (CF) Ceuta (XC) Chad (TD) Chile (CL) China (CN) Christmas Island (CX) Cocos (Keeling) Islands (CC) Colombia (CO) Comoros (KM) Congo (CG) Congo (Democratic Republic) (CD) Cook Islands (CK) Costa Rica (CR) Croatia (HR) Cuba (CU) Curaçao (CW) Cyprus (CY) Czechia (CZ) Danish Continental Shelf (ZD) Denmark (DK) Djibouti (DJ) Dominica (DM) Dominican Republic (DO) East Timor (TL) Ecuador (EC) Egypt (EG) El Salvador (SV) Equatorial Guinea (GQ) Eritrea (ER) Estonia (EE) Eswatini (SZ) Ethiopia (ET) Falkland Islands (FK) Faroe Islands (FO) Fiji (FJ) Finland (FI) France (FR) French Continental Shelf (ZF) French Guiana (GF) French Polynesia (PF) French Southern Territories (TF) Gabon (GA) Georgia (GE) German Continental Shelf (ZG) Germany (DE) Ghana (GH) Gibraltar (GI) Greece (GR) Greenland (GL) Grenada (GD) Guadeloupe (GP) Guam (GU) Guatemala (GT) Guinea (GN) Guinea-Bissau (GW) Guyana (GY) Haiti (HT) Heard Island and McDonald Islands (HM) Honduras (HN) Hong Kong (HK) Hungary (HU) Iceland (IS) India (IN) Indonesia (ID) Iran (IR) Iraq (IQ) Ireland (IE) Irish Continental Shelf (ZE) Isle of Man (IM) Israel (IL) Italy (IT) Ivory Coast (CI) Jamaica (JM) Japan (JP) Jordan (JO) Kazakhstan (KZ) Kenya (KE) Kiribati (KI) Kosovo (XK) Kuwait (KW) Kyrgyzstan (KG) Laos (LA) Latvia (LV) Lebanon (LB) Lesotho (LS) Liberia (LR) Libya (LY) Liechtenstein (LI) Lithuania (LT) Luxembourg (LU) Macao (MO) Madagascar (MG) Malawi (MW) Malaysia (MY) Maldives (MV) Mali (ML) Malta (MT) Marshall Islands (MH) Martinique (MQ) Mauritania (MR) Mauritius (MU) Mayotte (YT) Melilla (XL) Mexico (MX) Micronesia (FM) Moldova (MD) Monaco (MC) Mongolia (MN) Montenegro (ME) Montserrat (MS) Morocco (MA) Mozambique (MZ) Myanmar (Burma) (MM) Namibia (NA) Nauru (NR) Nepal (NP) Netherlands (NL) Netherlands Continental Shelf (ZH) New Caledonia (NC) New Zealand (NZ) Nicaragua (NI) Niger (NE) Nigeria (NG) Niue (NU) Norfolk Island (NF) North Korea (KP) North Macedonia (MK) Northern Mariana Islands (MP) Norway (NO) Norwegian Continental Shelf (ZN) Oman (OM) Pakistan (PK) Palau (PW) Palestine (PS) Panama (PA) Papua New Guinea (PG) Paraguay (PY) Peru (PE) Philippines (PH) Pitcairn, Henderson, Ducie and Oeno Islands (PN) Poland (PL) Portugal (PT) Puerto Rico (PR) Qatar (QA) Reunion (RE) Romania (RO) Russia (RU) Rwanda (RW) Saint Barthélemy (BL) Saint Martin (French part) (MF) Saint Pierre and Miquelon (PM) Samoa (WS) San Marino (SM) Sao Tome and Principe (ST) Saudi Arabia (SA) Senegal (SN) Serbia (XS) Seychelles (SC) Sierra Leone (SL) Singapore (SG) Sint Maarten (Dutch part) (SX) Slovakia (SK) Slovenia (SI) Solomon Islands (SB) Somalia (SO) South Africa (ZA) South Georgia and South Sandwich Islands (GS) South Korea (KR) South Sudan (SS) Spain (ES) Sri Lanka (LK) St Helena, Ascension and Tristan da Cunha (SH) St Kitts and Nevis (KN) St Lucia (LC) St Vincent (VC) Sudan (SD) Suriname (SR) Svalbard and Jan Mayen (SJ) Sweden (SE) Switzerland (CH) Syria (SY) Taiwan (TW) Tajikistan (TJ) Tanzania (TZ) Thailand (TH) The Bahamas (BS) The Gambia (GM) Togo (TG) Tokelau (TK) Tonga (TO) Trinidad and Tobago (TT) Tunisia (TN) Turkey (TR) Turkmenistan (TM) Turks and Caicos Islands (TC) Tuvalu (TV) Uganda (UG) Ukraine (UA) United Arab Emirates (AE) United Kingdom Continental Shelf (ZU) United States (US) United States Minor Outlying Islands (UM) United States Virgin Islands (VI) Uruguay (UY) Uzbekistan (UZ) Vanuatu (VU) Vatican City (VA) Venezuela (VE) Vietnam (VN) Wallis and Futuna (WF) Western Sahara (EH) Yemen (YE) Zambia (ZM) Zimbabwe (ZW) [Reset to all countries](/commodities/7108120000) Set country ## Contents - [Import](#import) - [Export](#export) - [Origin](#rules-of-origin) - [Chemicals](#chemicals) - [Notes](#footnotes) ## Importing into the UK Select a country to view country-specific import information. You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab. ### Measure groups - [Import controls](#uk_import_controls) - [Import duties](#import_duties) - [Import VAT and excise](#vat_excise) ### Import controls Import controls are restrictions the UK has for importing goods. <table> <colgroup> <col style="width: 20%" /> <col style="width: 20%" /> <col style="width: 20%" /> <col style="width: 20%" /> <col style="width: 20%" /> </colgroup> <thead> <tr class="header"> <th>Country</th> <th>Measure type</th> <th>Conditions</th> <th>Legal base</th> <th>Footnotes</th> </tr> </thead> <tbody> <tr class="odd"> <td>Belarus (BY)</td> <td>Restriction on entry into free circulation</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2023/616/introduction/made" class="govuk-link" title="The Republic of Belarus (Sanctions) (EU Exit) (Amendment) Regulations 2023">2023 No. 616</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">SN129</a> </div></td> </tr> <tr class="even"> <td>North Korea (KP)</td> <td>Import prohibition</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2019/411" class="govuk-link" title="The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019">S.I. 2019/411</a></td> <td></td> </tr> <tr class="odd"> <td>North Korea (KP)</td> <td>Import control on luxury goods</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2019/411" class="govuk-link" title="The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019">S.I. 2019/411</a></td> <td></td> </tr> <tr class="even"> <td>Russia (RU)</td> <td>Restriction on entry into free circulation</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2022/801/made" class="govuk-link" title="The Russia (Sanctions) (EU Exit) (Amendment) (No. 12) Regulations 2022">2022 No. 801</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">SN033</a> </div></td> </tr> <tr class="odd"> <td>Ukraine (UA)</td> <td>Restriction on entry into free circulation</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2022/395" class="govuk-link" title="The Russia (Sanctions) (EU Exit) (Amendment) (No. 7) Regulations 2022">S.I. 2022/395</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">SN008</a> </div></td> </tr> </tbody> </table> ### Import duties  The table below lists the import duties that apply to the import of commodity 7108120000. Use our **tariff duty calculator** to [work out the duties and taxes applicable to the import of commodity 7108 1200 00](/duty-calculator/7108120000/import-date) Click on a measure type to find out more about the measure and the preference code to be used on declarations. <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Country</th> <th>Measure type</th> <th>Duty rate</th> <th>Conditions</th> <th>Legal base</th> <th>Footnotes</th> </tr> </thead> <tbody> <tr class="odd"> <td><a href="/geographical_areas/1011?goods_nomenclature_code=7108120000" class="govuk-link">All countries (1011)</a></td> <td><a href="/measure_types/103/preference_codes/100?geographical_area_id=1011&amp;goods_nomenclature_code=7108120000" title="Third country duty - use preference code 100">Third country duty</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1430" class="govuk-link" title="The Customs Tariff (Establishment) (EU Exit) Regulations 2020">S.I. 2020/1430</a></td> <td></td> </tr> <tr class="even"> <td><a href="/geographical_areas/1080?goods_nomenclature_code=7108120000" class="govuk-link">Channel Islands (1080)</a></td> <td><a href="/measure_types/103/preference_codes/100?geographical_area_id=1080&amp;goods_nomenclature_code=7108120000" title="UK-CD Customs Union - use preference code 100">UK-CD Customs Union</a></td> <td>n/a</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1430" class="govuk-link" title="The Customs Tariff (Establishment) (EU Exit) Regulations 2020">S.I. 2020/1430</a></td> <td></td> </tr> <tr class="odd"> <td><a href="/geographical_areas/1033?goods_nomenclature_code=7108120000" class="govuk-link">CARIFORUM (1033)</a></td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=1033&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td><a href="/geographical_areas/2051?goods_nomenclature_code=7108120000" class="govuk-link">CPTPP All Members (2051)</a></td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=2051&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/ukpga/2024/6/contents" class="govuk-link" title="Trade (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) Act 2024">2024 c. 6</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">RT001</a> </div></td> </tr> <tr class="odd"> <td><a href="/geographical_areas/2200?goods_nomenclature_code=7108120000" class="govuk-link">Central America (2200)</a></td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=2200&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td><a href="/geographical_areas/1062?goods_nomenclature_code=7108120000" class="govuk-link">Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences (1062)</a></td> <td><a href="/measure_types/142/preference_codes/200?geographical_area_id=1062&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 200">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2023/561/contents/made" class="govuk-link" title="The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023">2023 No. 561</a></td> <td></td> </tr> <tr class="odd"> <td><a href="/geographical_areas/1061?goods_nomenclature_code=7108120000" class="govuk-link">Developing Countries Trading Scheme (DCTS) - Enhanced Preferences (1061)</a></td> <td><a href="/measure_types/142/preference_codes/200?geographical_area_id=1061&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 200">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2023/561/contents/made" class="govuk-link" title="The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023">2023 No. 561</a></td> <td></td> </tr> <tr class="even"> <td><a href="/geographical_areas/1060?goods_nomenclature_code=7108120000" class="govuk-link">Developing Countries Trading Scheme (DCTS) - Standard Preferences (1060)</a> excluding India </td> <td><a href="/measure_types/142/preference_codes/200?geographical_area_id=1060&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 200">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2023/561/contents/made" class="govuk-link" title="The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023">2023 No. 561</a></td> <td></td> </tr> <tr class="odd"> <td><a href="/geographical_areas/1034?goods_nomenclature_code=7108120000" class="govuk-link">Eastern and Southern Africa States (1034)</a> excluding Comoros </td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=1034&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td><a href="/geographical_areas/1013?goods_nomenclature_code=7108120000" class="govuk-link">European Union (1013)</a></td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=1013&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td><a href="/geographical_areas/2080?goods_nomenclature_code=7108120000" class="govuk-link">OCTs (Overseas Countries and Territories) (2080)</a></td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=2080&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td><a href="/geographical_areas/1035?goods_nomenclature_code=7108120000" class="govuk-link">SADC EPA (1035)</a></td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=1035&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Albania (AL)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=AL&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Andorra (AD)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=AD&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Australia (AU)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=AU&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2023/195/contents/made" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023">2023 No. 195</a></td> <td></td> </tr> <tr class="even"> <td>Cameroon (CM)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=CM&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Canada (CA)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=CA&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Ceuta (XC)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=XC&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Chile (CL)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=CL&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Colombia (CO)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=CO&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Ecuador (EC)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=EC&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Egypt (EG)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=EG&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Faroe Islands (FO)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=FO&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Fiji (FJ)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=FJ&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Georgia (GE)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=GE&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Ghana (GH)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=GH&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2021/241" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021">S.I. 2021/241</a></td> <td></td> </tr> <tr class="odd"> <td>Iceland (IS)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=IS&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>India (IN)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=IN&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2026/36/contents/made" class="govuk-link" title="The Customs (Tariff and Miscellaneous Amendments) Regulations 2026">2026 No.36</a></td> <td></td> </tr> <tr class="odd"> <td>Israel (IL)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=IL&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">CD785</a> </div></td> </tr> <tr class="even"> <td>Ivory Coast (CI)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=CI&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Japan (JP)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=JP&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Jordan (JO)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=JO&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2021/241" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021">S.I. 2021/241</a></td> <td></td> </tr> <tr class="odd"> <td>Kenya (KE)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=KE&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Kosovo (XK)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=XK&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Lebanon (LB)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=LB&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Liechtenstein (LI)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=LI&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Melilla (XL)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=XL&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Mexico (MX)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=MX&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Moldova (MD)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=MD&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2023/774/made" class="govuk-link" title="The Customs (Tariff and Miscellaneous Amendments) Regulations 2023">2023 No. 774</a></td> <td></td> </tr> <tr class="even"> <td>Morocco (MA)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=MA&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>New Zealand (NZ)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=NZ&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2023/194/contents/made" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023">2023 No. 194</a></td> <td></td> </tr> <tr class="even"> <td>North Macedonia (MK)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=MK&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Norway (NO)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=NO&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2021/1192/contents/made" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021">2021 No. 1192</a></td> <td></td> </tr> <tr class="even"> <td>Palestine (PS)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=PS&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Papua New Guinea (PG)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=PG&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Peru (PE)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=PE&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Samoa (WS)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=WS&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>San Marino (SM)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=SM&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Serbia (XS)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=XS&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2021/241" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021">S.I. 2021/241</a></td> <td></td> </tr> <tr class="even"> <td>Singapore (SG)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=SG&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.gov.uk/government/publications/uksingapore-free-trade-agreement-cs-singapore-no12020" class="govuk-link" title="UK/Singapore: Free Trade Agreement">CS Singapore No.1/2020</a></td> <td></td> </tr> <tr class="odd"> <td>Solomon Islands (SB)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=SB&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>South Africa (ZA)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=ZA&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>South Korea (KR)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=KR&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Switzerland (CH)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=CH&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Tunisia (TN)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=TN&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="even"> <td>Turkey (TR)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=TR&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td>Ukraine (UA)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=UA&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2022/525/made" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022">Ukraine FTA amendment 2022</a></td> <td></td> </tr> <tr class="even"> <td>Vietnam (VN)</td> <td><a href="/measure_types/142/preference_codes/300?geographical_area_id=VN&amp;goods_nomenclature_code=7108120000" title="Tariff preference - use preference code 300">Tariff preference</a></td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2020/1457" class="govuk-link" title="The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020">S.I. 2020/1457</a></td> <td></td> </tr> <tr class="odd"> <td><a href="/geographical_areas/1011?goods_nomenclature_code=7108120000" class="govuk-link">All countries (1011)</a></td> <td>Supplementary unit</td> <td>gram (g)</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020C0200" class="govuk-link" title="CN 2021 - Supplementary units">C0200/20</a></td> <td></td> </tr> </tbody> </table> ### Import VAT and excise - [Excise duties](https://www.gov.uk/government/publications/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances/uk-trade-tariff-excise-duties-reliefs-drawbacks-and-allowances) are not chargeable on this commodity. <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Country</th> <th>Measure type</th> <th>Duty rate</th> <th>Conditions</th> <th>Legal base</th> <th>Footnotes</th> </tr> </thead> <tbody> <tr class="odd"> <td><a href="/geographical_areas/1400?goods_nomenclature_code=7108120000" class="govuk-link">Areas subject to VAT or Excise (1400)</a></td> <td>Value added tax Standard rate</td> <td>20.00%</td> <td><div data-controller="anchor"> </div></td> <td></td> <td><div data-controller="anchor"> <a href="#" class="reference">03020</a> </div></td> </tr> <tr class="even"> <td><a href="/geographical_areas/1400?goods_nomenclature_code=7108120000" class="govuk-link">Areas subject to VAT or Excise (1400)</a></td> <td>Value added tax Additional code: <strong>VATE</strong> VAT exempt </td> <td>0.00%</td> <td><div data-controller="anchor"> </div></td> <td></td> <td><div data-controller="anchor"> <a href="#" class="reference">Footnotes</a> </div></td> </tr> </tbody> </table> [Unknown quota definition](#unknown-quota-definition "Opens in a popup") ## Quota order number This quota is not available on the selected date. ## Exporting from the UK The commodity code for exporting and [Intrastat reporting (opens in new tab)](https://www.gov.uk/intrastat) is 7108 1200. ### UK export controls ### <table style="width:100%;"> <colgroup> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> <col style="width: 16%" /> </colgroup> <thead> <tr class="header"> <th>Country</th> <th>Measure type</th> <th>Duty rate</th> <th>Conditions</th> <th>Legal base</th> <th>Footnotes</th> </tr> </thead> <tbody> <tr class="odd"> <td><a href="/geographical_areas/1011?goods_nomenclature_code=7108120000" class="govuk-link">All countries (1011)</a></td> <td>Supplementary unit</td> <td>gram (g)</td> <td><div data-controller="anchor"> </div></td> <td><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020C0200" class="govuk-link" title="CN 2021 - Supplementary units">C0200/20</a></td> <td></td> </tr> <tr class="even"> <td>Belarus (BY)</td> <td>Restriction on export</td> <td></td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2022/748/made" class="govuk-link" title="The Republic of Belarus (Sanctions) (EU Exit) (Amendment) Regulations 2022">2022 No. 748</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">SN030</a> </div></td> </tr> <tr class="odd"> <td>North Korea (KP)</td> <td>Export control on restricted goods and technologies</td> <td></td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2019/411" class="govuk-link" title="The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019">S.I. 2019/411</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">EX008</a> </div></td> </tr> <tr class="even"> <td>Russia (RU)</td> <td>Restriction on export</td> <td></td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022X0452" class="govuk-link" title="The Russia (Sanctions) (EU Exit) (Amendment) (No. 8) Regulations 2022 2022 No. 452 https://www.legislation.gov.uk/uksi/2022/452/made">X0452/22</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">SN009</a> </div></td> </tr> <tr class="odd"> <td>Russia (RU)</td> <td>Export control on restricted goods and technologies</td> <td></td> <td><div data-controller="anchor"> <a href="#" class="reference">Conditions</a> </div></td> <td><a href="https://www.legislation.gov.uk/uksi/2019/855" class="govuk-link" title="The Russia (Sanctions) (EU Exit) Regulations 2019">S.I. 2019/855</a></td> <td><div data-controller="anchor"> <a href="#" class="reference">EX012</a> </div></td> </tr> </tbody> </table> ### 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)](https://www.check-duties-customs-exporting-goods.service.gov.uk) Loading… [View origin information](/commodities/7108120000/origin) ## Chemicals included within commodity code 7108120000 | CAS RN | CUS number | Name | | ---------- | ---------- | ---- | | 69029-47-6 | 0133903-3 | dore | ## Notes for commodity 7108120000 ## Chapter notes

1. Subject to note 1(A) to Section VI and except as provided below, all articles consisting wholly or partly: a. of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or b. of precious metal or of metal clad with precious metal, are to be classified in this chapter.

2. (A) Headings [7113](/headings/7113), [7114](/headings/7114) and [7115](/headings/7115) do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles. (B) Heading [7116](/headings/7116) does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3. This chapter does not cover: a. amalgams of precious metal, or colloidal precious metal (heading [2843](/headings/2843)); b. sterile surgical suture materials, dental fillings or other goods of Chapter [30](/chapters/30); c. goods of Chapter [32](/chapters/32) (for example, lustres); d. supported catalysts (heading [3815](/headings/3815)); e. articles of heading [4202](/headings/4202) or [4203](/headings/4203) referred to in note 3(B) to Chapter [42](/chapters/42); f. articles of heading [4303](/headings/4303) or [4304](/headings/4304); g. goods of Section XI (textiles and textile articles); h. footwear, headgear or other articles of Chapter [64](/chapters/64) or [65](/chapters/65); ij. umbrellas, walking sticks or other articles of Chapter [66](/chapters/66); k. abrasive goods of heading [6804](/headings/6804) or [6805](/headings/6805) or Chapter [82](/chapters/82), containing dust or powder of precious or semiprecious stones (natural or synthetic); articles of Chapter [82](/chapters/82) with a working part of precious or semiprecious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semiprecious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styluses (heading [8522](/headings/8522)); l. articles of Chapter [90](/chapters/90), 91 or [92](/chapters/92) (scientific instruments, clocks and watches, musical instruments); m. arms or parts thereof (Chapter [93](/chapters/93)); n. articles covered by note 2 to Chapter [95](/chapters/95); o. articles classified in Chapter [96](/chapters/96) by virtue of note 4 to that chapter; or p. original sculptures or statuary (heading [9703](/headings/9703)), collectors’ pieces (heading [9705](/headings/9705)) or antiques of an age exceeding 100 years (heading [9706](/headings/9706)), other than natural or cultured pearls or precious or semi-precious stones.

4. (A) The expression ‘precious metal’ means silver, gold and platinum. (B) The expression ‘platinum’ means platinum, iridium, osmium, palladium, rhodium and ruthenium. (C) The expression ‘precious or semi-precious stones’ does not include any of the substances specified in note 2(b) to Chapter [96](/chapters/96).

5. For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules: a. An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum. b. An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold. c. Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.

6. Except where the context otherwise requires, any reference in the nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7. Throughout the nomenclature, the expression ‘metal clad with precious metal’ means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hotrolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8. Subject to note 1(A) to Section VI, goods answering to a description in heading [7112](/headings/7112) are to be classified in that heading and in no other heading of the nomenclature.

9. For the purposes of heading [7113](/headings/7113), the expression ‘articles of jewellery’ means: a. any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch-chains, fobs, pendants, tiepins, cuff-links, dress-studs, religious or other medals and insignia); and b. articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

10. For the purposes of heading [7114](/headings/7114), the expression ‘articles of goldsmiths’ or silversmiths’ wares’ includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.

11. For the purposes of heading [7117](/headings/7117), the expression ‘imitation jewellery’ means articles of jewellery within the meaning of paragraph (a) of note 9 (but not including buttons or other articles of heading [9606](/headings/9606), or dresscombs, hairslides or the like, or hairpins, of heading [9615](/headings/9615)), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. ### Subheading notes

1. For the purposes of subheadings [7106 10](/commodities/7106100000), [7108 11](/commodities/7108110000), [7110 11](/commodities/7110110000), [7110 21](/commodities/7110210000), [7110 31](/commodities/7110310000) and [7110 41](/commodities/7110410000), the expressions ‘powder’ and ‘in powder form’ mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

2. Notwithstanding the provisions of chapter note 4(B), for the purposes of subheadings [7110 11](/commodities/7110110000) and [7110 19](/subheadings/7110190000-80), the expression ‘platinum’ does not include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloys in subheadings of heading [7110](/headings/7110), each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals. 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. <table> <thead> <tr class="header"> <th>Code</th> <th>Description</th> </tr> </thead> <tbody> <tr class="odd"> <td>TN207</td> <td>The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions <a href="https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance">guidance</a>. You may need a <a href="https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence">licence</a> from the Department for Business and Trade.</td> </tr> <tr class="even"> <td>TN208</td> <td>The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions <a href="https://www.gov.uk/government/publications/syria-sanctions-guidance">guidance</a>. You may need a <a href="https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence">licence</a> from the Department for Business and Trade.</td> </tr> <tr class="odd"> <td>TN211</td> <td>The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions <a href="https://www.gov.uk/government/publications/russia-sanctions-guidance">guidance</a>. You may need a <a href="https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence">licence</a> from the Department for Business and Trade.</td> </tr> <tr class="even"> <td>TN701</td> <td>According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.<br /> The prohibition shall not apply in respect of:<br /> (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.<br /> (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, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement</td> </tr> <tr class="odd"> <td>TN702</td> <td>According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:<br /> (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or<br /> (b) for use in Crimea or Sevastopol.<br /> The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.<br /> When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.</td> </tr> </tbody> </table> ## Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences ### Declaring your proof of origin <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>You must include one of the following document codes, as appropriate:</p> <ul> <li><p><strong>9001</strong> (origin declaration)</p></li> <li><p><strong>N865</strong> (Form A)</p></li> </ul></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 200 series.</p></td> </tr> </tbody> </table> ## COMPREHENSIVE ECONOMIC AND TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF INDIA ### Declaring your proof of origin <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>One of the following proofs of origin codes together with an appropriate status code:</p> <p>9001 – Origin Declaration</p> <p>N954 – Certification of Origin</p> <p>U112 – Importers Knowledge</p></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 300 series</p> <p>Further information on completing data elements can be found here: The following contains the above codes, but the descriptions are currently being updated.</p> <p><a href="https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide">https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide</a></p></td> </tr> </tbody> </table> ## Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences ### Declaring your proof of origin <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>You must include one of the following document codes, as appropriate:</p> <ul> <li><p><strong>9001</strong> (origin declaration)</p></li> <li><p><strong>N865</strong> (Form A)</p></li> </ul></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 200 series.</p></td> </tr> </tbody> </table> ## Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences ### Declaring your proof of origin <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>You must include one of the following document codes, as appropriate:</p> <ul> <li><p><strong>9001</strong> (origin declaration)</p></li> <li><p><strong>N865</strong> (Form A)</p></li> </ul></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 200 series.</p></td> </tr> </tbody> </table> ## Value added tax for Areas subject to VAT or Excise Code Description 03006 gold bars for the purposes of investment gold are exempt from VAT so long as the gold is of a purity not less than 995 thousandths and a weight accepted by the bullion markets as investment gold. 03020 UK VAT standard rate ## Additional code Measure: Value added tax Code Description code VATE VAT exempt ## Value added tax for Areas subject to VAT or Excise Code Description 03020 UK VAT standard rate ### Tariff preference for CPTPP All Members  From 22 Jun 2026 Meet the following condition and supply the relevant document code(s) on your declaration. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>9081</td> <td><p>Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)</p></td> <td>Import allowed<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 9081 | In the document ID field, enter the appropriate code 9U01, 9U02 or 9U03 to indicate which document code has been used for the CPTPP Certification of Origin. Note: one of the document codes 9U01, 9U02 or 9U03 must be declared in addition to document code 9081 - Use one of the following [document status codes](https://www.gov.uk/government/publications/uk-trade-tariff-document-status-codes-for-harmonised-declarations/uk-trade-tariff-document-status-codes-for-harmonised-declarations): JP | ## Tariff preference for CPTPP All Members Code Description RT001 To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below: - 9U01 – CPTTP Certification of Origin made out by the exporter - 9U02 – CPTTP Certification of Origin made out by the producer - 9U03 – CPTTP Certification of Origin made out by the importer Unless made out in Viet Nam, Brunei or Malaysia a Certification of Origin for import into the UK can be self-certified. Certifications of Origin made out in Viet Nam, Brunei and Malaysia must be certified by the exporting customs authority. Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on [GOV.UK](https://www.gov.uk/guidance/data-element-23-documents-and-other-reference-codes-national-of-the-customs-declaration-service-cds) The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the [GOV.UK](https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020) link). ## UK-Albania Partnership, Trade and Cooperation Agreement ### Declaring your proof of origin <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>You must include one of the following document codes, as appropriate:</p> <ul> <li><p><strong>N954</strong> – Movement certificate EUR.1</p></li> <li><p><strong>N864</strong> - Invoice declaration or origin declaration made out by exporter where the value of goods exceeds €6000/£5400</p></li> <li><p><strong>U162</strong> - Invoice declaration or origin declaration made out on invoice by any exporter or any other commercial document neither in the framework of GSP nor EUR-MED for a total value of originating products not exceeding €6000/£5400</p></li> </ul> <p>Codes <strong>N954</strong>, <strong>N864</strong> and <strong>U162</strong> must be declared with one of the following <a href="https://www.gov.uk/guidance/data-element-23-document-status-codes-of-the-customs-declaration-service-cds">document status codes</a>: AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB.</p></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 300 series.</p></td> </tr> <tr class="odd"> <td>DE 5/16</td> <td><p>The data element must be completed with the country of preferential origin.</p></td> </tr> </tbody> </table> ## Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia ### Declaring your proof of origin <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>You must include one of the following document codes, as appropriate:</p> <ul> <li><p><strong>U110</strong> - if the claim is based on a ‘declaration of origin’ for a single shipment</p></li> <li><p><strong>U111</strong> - if the claim is based on a ‘declaration of origin’ for multiple shipments of identical products to cover a 12-month period</p></li> <li><p><strong>U112</strong> - if the claim is based on importers knowledge, using status code JP</p></li> </ul> <p>Codes <strong>U110</strong> and <strong>U111</strong> must be declared with one of the following <a href="https://www.gov.uk/guidance/data-element-23-document-status-codes-of-the-customs-declaration-service-cds">document status codes (opens in new window)</a>: AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB.</p></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 300 series.</p></td> </tr> <tr class="odd"> <td>DE 5/16</td> <td><p>The data element must be completed with the country of preferential origin.</p></td> </tr> </tbody> </table> ### Restriction on entry into free circulation for Belarus  From 30 Sep 2023 Meet one of the following conditions and supply the relevant document code(s) on your declaration. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>9011</td> <td><p>Goods and technology subject to sanction with a DBT import or export licence</p></td> <td>Import allowed<br /> </td> </tr> <tr class="even"> <td>9022</td> <td><p>Goods which are either not subject to sanctions or are entitled to an exemption from sanctions.</p></td> <td>Import allowed<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 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](https://www.gov.uk/government/publications/uk-trade-tariff-document-status-codes-for-harmonised-declarations/uk-trade-tariff-document-status-codes-for-harmonised-declarations): AC, EA, EE, EL, EP, ES | | 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. | ## Restriction on entry into free circulation for Belarus Code Description SN129 The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions [guidance](https://www.gov.uk/government/publications/republic-of-belarus-sanctions-guidance). You may need a [licence](https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence) from the Department for Business and Trade. ### Tariff preference for Israel  From 1 Sep 2025 Meet one of the following conditions and supply the relevant document code(s) on your declaration. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>Y864</td> <td><p>The proof of origin indicates that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967.</p></td> <td>Apply the mentioned duty<br /> </td> </tr> <tr class="even"> <td></td> <td><p>No document provided</p></td> <td>Measure not applicable<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Y864 | Complete statement ‘Originating conditions met’. Use of this code constitutes a legal declaration that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. Sufficient evidence must be held in records to demonstrate the origin of the goods and must be produced on demand. - No document status code is required. | ## Tariff preference for Israel Code Description CD785 The list of non-eligible locations and their postal codes is available at the following address: [List of non-eligible locations](https://www.gov.uk/government/publications/notice-to-importers-treatment-of-goods-from-israeli-settlements/list-of-non-eligible-locations) ## COMPREHENSIVE ECONOMIC AND TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF INDIA ### Declaring your proof of origin <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>One of the following proofs of origin codes together with an appropriate status code:</p> <p>9001 – Origin Declaration</p> <p>N954 – Certification of Origin</p> <p>U112 – Importers Knowledge</p></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 300 series</p> <p>Further information on completing data elements can be found here: The following contains the above codes, but the descriptions are currently being updated.</p> <p><a href="https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide">https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide</a></p></td> </tr> </tbody> </table> ### 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. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>Y945</td> <td><p>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)</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="even"> <td>Y946</td> <td><p>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)</p></td> <td>Import/export allowed after control<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Y945 | Complete statement ‘Reg 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 statement ‘Reg 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 <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>CDS Data Element (DE)</th> <th>What you must include</th> </tr> </thead> <tbody> <tr class="odd"> <td>DE 2/3</td> <td><p>You must include one of the following document codes, as appropriate:</p> <ul> <li><p><strong>U110</strong> - if the claim is based on a ‘declaration of origin’ for a single shipment</p></li> <li><p><strong>U111</strong> - if the claim is based on a ‘declaration of origin’ for multiple shipments of identical products to cover a 12-month period</p></li> <li><p><strong>U112</strong> - if the claim is based on importers knowledge, using status code JP</p></li> </ul> <p>Codes <strong>U110</strong> and <strong>U111</strong> must be declared with one of the following <a href="https://www.gov.uk/guidance/data-element-23-document-status-codes-of-the-customs-declaration-service-cds">document status codes (opens in new window)</a>: AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB.</p></td> </tr> <tr class="even"> <td>DE 4/17</td> <td><p>The data element must include a preference code in the 300 series.</p></td> </tr> <tr class="odd"> <td>DE 5/16</td> <td><p>The data element must be completed with the country of preferential origin.</p></td> </tr> </tbody> </table> ### Restriction on entry into free circulation for Russia  From 1 Jun 2025 Meet one of the following conditions and supply the relevant document code(s) on your declaration. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>9011</td> <td><p>Goods and technology subject to sanction with a DBT import or export licence</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="even"> <td>9022</td> <td><p>Goods which are either not subject to sanctions or are entitled to an exemption from sanctions.</p></td> <td>Import/export allowed after control<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 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](https://www.gov.uk/government/publications/uk-trade-tariff-document-status-codes-for-harmonised-declarations/uk-trade-tariff-document-status-codes-for-harmonised-declarations): AC, EA, EE, EL, EP, ES | | 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. | ## Restriction on entry into free circulation for Russia Code Description SN033 The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions [guidance](https://www.gov.uk/government/publications/russia-sanctions-guidance). You may need a [licence](https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence) from the Department for Business and Trade. ### 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. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>9009</td> <td><p>Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="even"> <td>9010</td> <td><p>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: Import allowed 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 Business and Trade being informed at least ten working days in advance of this exception being used.</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="odd"> <td>9017</td> <td><p>Goods exported from an area of Ukraine under the control of the Ukrainian government</p></td> <td>Import allowed<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>CDS guidance</th> </tr> </thead> <tbody> <tr class="odd"> <td>9009</td> <td><p>Complete 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.</p></td> </tr> <tr class="even"> <td>9010</td> <td><p>Complete 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, Innovation, Science and Trade (BIST) 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.<br /> - No document status code is required.</p></td> </tr> <tr class="odd"> <td>9017</td> <td><p>Complete 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.</p></td> </tr> </tbody> </table> ## Restriction on entry into free circulation for Ukraine Code Description SN008 The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions [guidance](https://www.gov.uk/government/publications/russia-sanctions-guidance). You may need a [licence](https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence) from the Department for Business and Trade. ### Restriction on export for Belarus  From 15 Jul 2025 Meet one of the following conditions and supply the relevant document code(s) on your declaration. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>9011</td> <td><p>Goods and technology subject to sanction with a DBT import or export licence</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="even"> <td>9022</td> <td><p>Goods which are either not subject to sanctions or are entitled to an exemption from sanctions.</p></td> <td>Import/export allowed after control<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 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](https://www.gov.uk/government/publications/uk-trade-tariff-document-status-codes-for-harmonised-declarations/uk-trade-tariff-document-status-codes-for-harmonised-declarations): AC, EA, EE, EL, EP, ES | | 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. | ## Restriction on export for Belarus Code Description SN030 The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions [guidance](https://www.gov.uk/government/publications/republic-of-belarus-sanctions-guidance). You may need a [licence](https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence) from the Department for Business and Trade. ### 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. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>C052</td> <td><p>Export authorisation for restricted goods and technologies</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="even"> <td>Y999</td> <td><p>Goods for which an export licence is not required. Please use the <a href="https://www.ecochecker.trade.gov.uk/spirefox5live/fox/spire/OGEL_GOODS_CHECKER_LANDING_PAGE/new">Goods Checker</a> to determine whether your items are controlled and whether you need an export licence from the <a href="https://www.gov.uk/government/organisations/export-control-organisation">Export Control Joint Unit</a>.</p></td> <td>Import/export allowed after control<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>CDS guidance</th> </tr> </thead> <tbody> <tr class="odd"> <td>C052</td> <td><p>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 <a href="https://www.gov.uk/government/publications/uk-trade-tariff-document-status-codes-for-harmonised-declarations/uk-trade-tariff-document-status-codes-for-harmonised-declarations">document status codes</a>: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX</p></td> </tr> <tr class="even"> <td>Y999</td> <td><p>For Imports: In the Document Reason field, complete the reference number of the document which provides proof that the products were already on the way to the Union on 21st June 2025 and remain eligible for preference under the terms of Article 2 of Reg. 2025/1206.</p> <p>For exports: Complete statement ‘CDS Waiver’. Use of this code on an export declaration 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.</p></td> </tr> </tbody> </table> ## Export control on restricted goods and technologies for North Korea Code Description EX008 The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions [guidance](https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance). You may need a [licence](https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence) from the Department for Business and Trade. ### Restriction on export for Russia  From 15 Jul 2025 Meet one of the following conditions and supply the relevant document code(s) on your declaration. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>9011</td> <td><p>Goods and technology subject to sanction with a DBT import or export licence</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="even"> <td>9022</td> <td><p>Goods which are either not subject to sanctions or are entitled to an exemption from sanctions.</p></td> <td>Import/export allowed after control<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 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](https://www.gov.uk/government/publications/uk-trade-tariff-document-status-codes-for-harmonised-declarations/uk-trade-tariff-document-status-codes-for-harmonised-declarations): AC, EA, EE, EL, EP, ES | | 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. | ## Restriction on export for Russia Code Description SN009 The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions [guidance](https://www.gov.uk/government/publications/russia-sanctions-guidance). You may need a [licence](https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence) from the Department for Business and Trade. ### Export control on restricted goods and technologies for Russia  From 1 Jan 2021 Meet one of the following conditions and supply the relevant document code(s) on your declaration. <table> <colgroup> <col style="width: 33%" /> <col style="width: 33%" /> <col style="width: 33%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>Requirement</th> <th>Action</th> </tr> </thead> <tbody> <tr class="odd"> <td>C052</td> <td><p>Export authorisation for restricted goods and technologies</p></td> <td>Import/export allowed after control<br /> </td> </tr> <tr class="even"> <td>Y999</td> <td><p>Goods for which an export licence is not required. Please use the <a href="https://www.ecochecker.trade.gov.uk/spirefox5live/fox/spire/OGEL_GOODS_CHECKER_LANDING_PAGE/new">Goods Checker</a> to determine whether your items are controlled and whether you need an export licence from the <a href="https://www.gov.uk/government/organisations/export-control-organisation">Export Control Joint Unit</a>.</p></td> <td>Import/export allowed after control<br /> </td> </tr> </tbody> </table> Guidance for completing CDS Data Element 2/3 <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <thead> <tr class="header"> <th>Document code</th> <th>CDS guidance</th> </tr> </thead> <tbody> <tr class="odd"> <td>C052</td> <td><p>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 <a href="https://www.gov.uk/government/publications/uk-trade-tariff-document-status-codes-for-harmonised-declarations/uk-trade-tariff-document-status-codes-for-harmonised-declarations">document status codes</a>: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX</p></td> </tr> <tr class="even"> <td>Y999</td> <td><p>For Imports: In the Document Reason field, complete the reference number of the document which provides proof that the products were already on the way to the Union on 21st June 2025 and remain eligible for preference under the terms of Article 2 of Reg. 2025/1206.</p> <p>For exports: Complete statement ‘CDS Waiver’. Use of this code on an export declaration 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.</p></td> </tr> </tbody> </table> ## Export control on restricted goods and technologies for Russia Code Description EX012 The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions [guidance](https://www.gov.uk/government/publications/russia-sanctions-guidance). You may need a [licence](https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence) from the Department for Business and Trade.  **Do you need help?** Use our [Digital Assistant](https://www.tax.service.gov.uk/ask-hmrc/chat/trade-tariff) to get help on classifying your goods. Close this box Hide for 28 days You are viewing the UK Integrated Online Tariff. [Switch to the Northern Ireland Online Tariff](/xi/commodities/7108120000) Use our [Digital Assistant (opens in new tab)](https://www.tax.service.gov.uk/ask-hmrc/chat/trade-tariff) to get help on classifying your goods. 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