Update to Ozone Depleting Substances (ODS) measures:
From 28 February 2025 commodity codes affected by Ozone Depleting Substances (ODS) measures will be updated to include conditions in UK Tarriff. You must select the appropriate condition code(s) for your goods. You will need to inform your shipping agent/handling agent of the changes (listed below) in Tarriff/CDS ahead of planned import/export. The condition declarations provide information to HMRC and the Environment Agency about the status of the goods and the importer/exporter “the consignee/consignor”.
When declaring for ODS commodities to be placed on the market in Great Britain (GB) /exported from GB which are covered by the ODS measure, you must read the condition footnotes for the commodity and make the appropriate declaration(s) for the goods in your consignment.
For example, if you are importing or exporting a commodity concerned by ODS into/out of GB, depending on the intended use, you must select one of the following:
- Declare that you have a valid licence (issued by the Environment Agency for permitted uses) for the ODS goods and, where applicable, declare that these movements are reportable to the Environment Agency (L100).
- Declare that you are importing ODS into GB for destruction (Additional Code 4601) and declare the valid import licence in you import documentation.
- Declare that you are importing Annex II Part B ODS goods which are reportable to the Environment Agency (9Y05).
- Declare that the goods in the consignment do not contain ODS (Y902).
- Where applicable, declare that the goods are for the Northern Ireland (NI) market* only and will not be released for free circulation in Great Britain. (9Y06)
The condition footnotes provide further information and links to ODS .GOV guidance.
Please note that some commodities are affected by both Fluorinated Greenhouse Gas (F-Gas) and ODS measures and conditions. Therefore, in the case that goods are concerned by F-Gas measures you will need to select the appropriate F-Gas condition and simultaneously declare that the goods do not contain ODS (Y902).
*Northern Ireland remains under the EU Regulation on ODS and a valid EU ODS import/export licence will be needed for goods moving into/out of NI. These licences are issued by the EU Commission: https://climate.ec.europa.eu/eu-action/ozone-layer/business-portal_en .
More information
To stop getting the Tariff stop press notices, or to add recipients to the distribution list, email: tariff.management@hmrc.gov.uk.