HMRC announced on 1 September 2022 that the scope of Customs Declaration Service (CDS) licence waiver code 999L has been broadened to include import tariff measures and commodity codes for cat and dog fur, organics, and mercury.
These further updates will include:
import controls — on fluorinated greenhouse gases, seal products, waste
export controls — on cat and dog fur and dual use goods
Please "Note that the use of code 999L remains a temporary arrangement which will expire on 30 September 2023, unless HMRC grants an extension”.
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Source: HMRC
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