The Joint Customs Consultative Committee (JCCC) has released the following information in the Customs Declaration Service (CDS) release 5.1.0 and commodity codes.
Chapter 99 Commodity Codes Relating to Transfer of Residence Relief
Within the UK Tariff Tool, Chapter 99 includes the following special Combined Nomenclature codes:
- 99050000 – “Personal property belonging to natural persons transferring their normal place of residence”
- 99190000 – “Trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance”
These commodity codes are intended solely for use when applying for Transfer of Residence Relief from customs charges on imports of personal belongings and other goods when transferring residence to:
- Great Britain (from the EU or Rest of World), or
- Northern Ireland (from outside the EU).
The UK Online Tariff Tool has always made it clear that the use of these codes requires prior authorisation from HMRC under the Transfer of Residence Relief.
CDS Change being introduced in release 5.1.0 (Item No. 12)
As of 28 March 2026, the CDS release 5.1.0 (Item No. 12) will enforce these existing rules by preventing the use of Chapter 99 Commodity Codes 99050000 and 99190000 on all export declarations.
Guidance going forward for exporting personal items
In line with existing rules, you should not use Chapter 99 Commodity Codes on export declarations.
When exporting personal property you can submit a C21e customs clearance request using additional procedure code 21G if you meet the eligibility criteria set out in Additional Procedure Code 2-Series: Permanent Export of Union Goods - GOV.UK. You will not be required to provide a commodity code for these movements.
If you are moving controlled goods (these are goods subject to any licensing, documentary controls, prohibitions or restrictions) then you must submit an export declaration with each item classified individually (using the appropriate commodity code for each product type).
