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GGB Tariff Alignment with NI Tariff – CHED-PP Code C085 for P&R Controls on Horticultural, Plant and Plant-Based Products (Effective 2 February 2026) – 8 January 2026

Non-chapter specific

Published
8 January 2026

Non-chapter specific

From: : HM Revenue & Customs

Published : 8 January 2026

Import Declaration changes

For imports to GB of these SPS product types, the CHED-PP document code C085 will be required by Tariff to be declared on your frontier declarations whenever horticultural or plant health pre-notifications have been made on IPAFFs and documentary and physical checks have been carried out by Defra’s Horticultural Marketing Inspectorate or Plant Health inspectors. This new documentary requirement replaces the previous ‘workaround’ that required document codes N002 (conformity certificate) and/or N851 (phytosanitary certificate) to be declared.

As with all other CHED types, the accompanying document identifier in DE 2/3 should be written in format ‘GBCHDyyyy.nnnnnnn’:

  • GBCHD
  • yyyy. — the year the pre-notification was made followed by a full stop
  • nnnnnnn — the 7-digit CHED number generated by the IPAFFS

You should continue to declare N002 and N851 as currently for any CHED-PP consignments that are ‘pre-lodged’ on CDS prior to 2nd Feb and additionally declare C085 along with the CHED-PP details to ensure these pre-lodged consignments are not rejected when ‘arrived’.

The Gov.uk guidance here: Importing sanitary and phytosanitary controlled goods into Great Britain that interact with the Border Trade Matching Service - GOV.UK will be updated closer to the live start date to reflect the GB Tariff change. Additionally, Defra are also intending to place a suitable message on their IPAFFs notification board in advance of this Tariff change.

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