Commodity 7112910000 (from the file; to confirm against the document)

### Rule 1 The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

### Rule 2 1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. 2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

### Rule 3 When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: 1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; 2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable; 3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4 Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

### Rule 5 In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: 1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; 2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

### Rule 6 For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise. Code Description TN207 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. You may need a licence from the Department for Business and Trade. TN208 The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. TN211 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. You may need a licence from the Department for Business and Trade. TN701 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. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement TN702 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: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol. 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. 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. ### Import control - waste for All countries  From 1 Feb 2024 Meet one of the following conditions and supply the relevant document code(s) on your declaration. Document code Requirement Action C672 Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). Import/export allowed after control Y923 Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). Import/export allowed after control C669 + C670 Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). Import/export allowed after control Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - 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, AF, AT | | Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. 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. | | C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - 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, AF, AT | | C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - 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, AF, AT | ## Import control - waste for All countries Code Description CD572 The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subject to the procedure of prior written notification and consent. CD573 The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg CD574 If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006, as retained in UK Law. CD577 The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006), as retained in UK Law, to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. PR019 These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (). For further advice please go to . ## Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences ### Declaring your proof of origin CDS Data Element (DE) What you must include DE 2/3 You must include one of the following document codes, as appropriate: 9001 (origin declaration) N865 (Form A) DE 4/17 The data element must include a preference code in the 200 series. ## 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 CDS Data Element (DE) What you must include DE 2/3 One of the following proofs of origin codes together with an appropriate status code: 9001 – Origin Declaration N954 – Certification of Origin U112 – Importers Knowledge DE 4/17 The data element must include a preference code in the 300 series Further information on completing data elements can be found here: The following contains the above codes, but the descriptions are currently being updated. 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 ## Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences ### Declaring your proof of origin CDS Data Element (DE) What you must include DE 2/3 You must include one of the following document codes, as appropriate: 9001 (origin declaration) N865 (Form A) DE 4/17 The data element must include a preference code in the 200 series. ## Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences ### Declaring your proof of origin CDS Data Element (DE) What you must include DE 2/3 You must include one of the following document codes, as appropriate: 9001 (origin declaration) N865 (Form A) DE 4/17 The data element must include a preference code in the 200 series. ## 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. Document code Requirement Action 9081 Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Import allowed 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 CDS Data Element (DE) What you must include DE 2/3 You must include one of the following document codes, as appropriate: N954 – Movement certificate EUR.1 N864 - Invoice declaration or origin declaration made out by exporter where the value of goods exceeds €6000/£5400 U162 - 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 Codes N954, N864 and U162 must be declared with one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. DE 4/17 The data element must include a preference code in the 300 series. DE 5/16 The data element must be completed with the country of preferential origin. ## Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia ### Declaring your proof of origin CDS Data Element (DE) What you must include DE 2/3 You must include one of the following document codes, as appropriate: U110 - if the claim is based on a ‘declaration of origin’ for a single shipment U111 - if the claim is based on a ‘declaration of origin’ for multiple shipments of identical products to cover a 12-month period U112 - if the claim is based on importers knowledge, using status code JP Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. DE 4/17 The data element must include a preference code in the 300 series. DE 5/16 The data element must be completed with the country of preferential origin. ### Restriction on entry into free circulation for Belarus  From 30 Sep 2023 Meet one of the following conditions and supply the relevant document code(s) on your declaration. Document code Requirement Action 9011 Goods and technology subject to sanction with a DBT import or export licence Import allowed 9022 Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. Import allowed 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. Document code Requirement Action Y864 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. Apply the mentioned duty No document provided Measure not applicable 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 CDS Data Element (DE) What you must include DE 2/3 One of the following proofs of origin codes together with an appropriate status code: 9001 – Origin Declaration N954 – Certification of Origin U112 – Importers Knowledge DE 4/17 The data element must include a preference code in the 300 series Further information on completing data elements can be found here: The following contains the above codes, but the descriptions are currently being updated. 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 ### Import control on restricted goods and technologies for North Korea  From 1 Jan 2021 Meet the following condition and supply the relevant document code(s) on your declaration. Document code Requirement Action Y961 Goods other than those described in Annex IX (Gold, precious metals and diamonds) of Reg. (EU) 2017/1509 Import/export allowed after control Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Y961 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are not those described in Annex IX (Gold, precious metals and diamonds) of Reg. (EU) 2017/1509. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. | ## Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand ### Declaring your proof of origin CDS Data Element (DE) What you must include DE 2/3 You must include one of the following document codes, as appropriate: U110 - if the claim is based on a ‘declaration of origin’ for a single shipment U111 - if the claim is based on a ‘declaration of origin’ for multiple shipments of identical products to cover a 12-month period U112 - if the claim is based on importers knowledge, using status code JP Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. DE 4/17 The data element must include a preference code in the 300 series. DE 5/16 The data element must be completed with the country of preferential origin. ### 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. Document code Requirement Action 9011 Goods and technology subject to sanction with a DBT import or export licence Import/export allowed after control 9022 Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. Import/export allowed after control 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. Document code Requirement Action 9009 Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities Import/export allowed after control 9010 Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022: 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. Import/export allowed after control 9017 Goods exported from an area of Ukraine under the control of the Ukrainian government Import allowed Guidance for completing CDS Data Element 2/3 Document code CDS guidance 9009 Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. 9010 Complete 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. - No document status code is required. 9017 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. ## 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. ### Export control - Waste for All countries  From 1 Feb 2025 Meet one of the following conditions and supply the relevant document code(s) on your declaration. Document code Requirement Action C672 Information document for export of non-hazardous waste or imports of non-hazardous waste. See Article 18 and Annex VII of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). Import/export allowed after control Y923 Products not considered as waste according to Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). Import/export allowed after control Threshold condition The weight of your goods does not exceed 20.00 kg Import/export allowed after control C669 + C670 Provide both documents Notification document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IA of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). and Movement document for import/export of hazardous or mixed notifiable waste. See Article 4 and Annex IB of Regulation (EC) No 1013/2006 as retained in UK law (https://www.legislation.gov.uk/eur/2006/1013/contents). Import/export allowed after control Guidance for completing CDS Data Element 2/3 | Document code | CDS guidance | | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | C672 | Enter the reference number of the Information document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - 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, AF, AT | | Y923 | Complete statement ‘Excluded product’. Use of this code constitutes a legal declaration that the goods are not considered as waste. 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. | | C669 | Enter the reference number of the Notification document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. - 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, AF, AT | | C670 | Enter the country code for the country of issue (GB for the UK) followed by IWP and the reference number of the movement document. If using more than one movement document, then a separate C670 entry in DE 2/3 is required for each document. - 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, AF, AT | ## Export control - Waste for All countries Code Description CD572 The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subject to the procedure of prior written notification and consent. CD573 The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006, as retained in UK Law, shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg CD574 If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006, as retained in UK Law. CD576 Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, as retained in UK Law, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations). CD577 The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006), as retained in UK Law, to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg. PR019 These certification requirements only apply to the import and export of "waste" as defined in EC Regulation 1013/2006 as retained UK law (). For further advice please go to . ### Export control on restricted goods and technologies for North Korea  From 1 Jan 2021 Meet one of the following conditions and supply the relevant document code(s) on your declaration. Document code Requirement Action C052 Export authorisation for restricted goods and technologies Import/export allowed after control Y999 Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit. Import/export allowed after control Guidance for completing CDS Data Element 2/3 Document code CDS guidance C052 For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component). If using more than one document then a separate C052 entry in DE 2/3 is required for each document. For status code XW: Enter text ‘Specific document’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX Y999 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. 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. ## 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. ### 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. Document code Requirement Action C052 Export authorisation for restricted goods and technologies Import/export allowed after control Y999 Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit. Import/export allowed after control Guidance for completing CDS Data Element 2/3 Document code CDS guidance C052 For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component). If using more than one document then a separate C052 entry in DE 2/3 is required for each document. For status code XW: Enter text ‘Specific document’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX Y999 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. 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. ## 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/7112910000) 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. Is this page useful? - [Yes](/feedback?feedback_feature_flags=&feedback_url=https%3A%2F%2Fwww.trade-tariff.service.gov.uk%2Fcommodities%2F7112910000&page_useful=yes) - [No](/feedback?feedback_feature_flags=&feedback_url=https%3A%2F%2Fwww.trade-tariff.service.gov.uk%2Fcommodities%2F7112910000&page_useful=no) - [Report a problem with this page](/feedback?feedback_feature_flags=&feedback_url=https%3A%2F%2Fwww.trade-tariff.service.gov.uk%2Fcommodities%2F7112910000) ## The UK has left the EU - [Check the new rules for January 2021](https://www.gov.uk/transition) ## Contact - [Ask HMRC for advice on classifying your goods](https://www.gov.uk/guidance/ask-hmrc-for-advice-on-classifying-your-goods) - [Imports and exports: general enquiries](https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries) - [Feedback](/feedback?feedback_feature_flags=&feedback_url=https%3A%2F%2Fwww.trade-tariff.service.gov.uk%2Fcommodities%2F7112910000) - [Enquiry Form](/enquiry_form) ## Help - [Finding commodity codes for imports or exports](https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports) - [Import and export](https://www.gov.uk/topic/business-tax/import-export) ## Related information - [UK Trade Tariff: Volume 1 – background information for importers and exporters](https://www.gov.uk/government/collections/uk-trade-tariff-volume-1) - [UK Trade Tariff: Volume 3 – procedures, codes and declaration entry details](https://www.gov.uk/government/collections/uk-trade-tariff-volume-3) - [API Documentation](https://api.trade-tariff.service.gov.uk/#gov-uk-trade-tariff-api) ----- ## Support links - [Privacy](/privacy) - [Cookies](/cookies/policy) - [Terms and conditions](/terms) All content is available under the [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/), except where otherwise stated [© Crown copyright](https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/crown-copyright/)