We would like to confirm that the use of commodity code 9950 0000 is still a valid code for Intrastat reporting purposes.
A Customs Information Paper (11) 41 has been published which informs businesses that use of commodity code 9950 0000 for use with low value imports from outside of the EU is being withdrawn. For more information, click here.
We confirm this only applies only to non-EU trade therefore the code can still be used for Intrastat purposes.
Information on when commodity code 9950 0000 can be used for the reporting of transactions with a value of £130 or less can be found in paragraph 20.1 of Notice 60 Intrastat General Guide.