Customs round-up: New codes for 999L waiver, updates on used car VAT regime and warehouse review

Fri 27 Oct 2023
Posted by: Phil Adnett
Trade News

'Customs clearance' on document

The government has published the ten national codes to replace 999L.

Codes named

As reported by the Daily Update, HMRC had previously announced the extension of waiver document ‘999L’ for import declarations submitted through the Customs Declaration Service (CDS), up until 31 January 2024.

Ahead of this new deadline, the government has published the 10 national waiver document codes to the tariff that should be used instead of code 999L.

Until January 2024, code 999L can continue to be used on ex-heading goods, where declarants have confirmed that there are no documentary or licensing requirements on the goods being moved.

The Joint Customs Consultative Committee (JCCC) is advising traders to start using these codes straightaway.

The committee warns that, if a business uses the 999L waiver document code for imports after 31 January 2024, the declaration “will not be accepted” and goods face delays at the border.

Waiver code 999L will be available for export declarations on CDS until 31 January 2025 following a full roll out of the service in March 2024.

The full list can be found here.

More information can be found on the waiver codes here.

Used cars to NI

In a letter, HMRC has reminded stakeholders of upcoming changes to VAT on sales of second-hand cars in Northern Ireland.

Previously, authorities had advised that, for second-hand vehicles bought in Great Britain and sold in Northern Ireland before 1 May 2023, the VAT margin scheme could be used if the cars were sold before 31 October.

If they were sold after this deadline, traders would have to account for VAT on the full selling price of the vehicles sold.

HMRC said that, in response to feedback from businesses about the impending October deadline, it has now extended the period that traders can use the VAT margin scheme for vehicles that businesses had in stock on 1 May 2023 and not yet sold.

The new deadline is 30 April 2024.

You can find out more information about the scheme here.

IOE&IT expert elected as new chair

The Institute of Export and International Trade’s (IOE&IT’s) senior trade and customs specialist Anna Doherty has been elected as industry chair of the Joint Customs Consultative Committee (JCCC).

The JCCC is sponsored by HMRC and is designed to enable discussion on customs procedures as well as documentation on goods and clearance.

She co-chaired her first in-person meeting on Tuesday (24 October) alongside the chair of HMRC.

Speaking to the IOE&IT Daily Update, Doherty said that she is “very much looking forward to taking on the role of industry chair”.

HMRC said it was “looking forward to collaborating closely with her and maintaining our strong working relationship with IOE&IT through involvement in JCCC and as valued industry stakeholders.”

IOE&IT senior specialist Anna Doherty elected as JCCC industry chair - The Institute of Export and International Trade