Pre-loader
Log In Register
Customs Procedures Codes (CPCs)
August 28, 2021, admin

Customs Procedure Codes (CPC) | CUSTOMS ACRONYMS & GLOSSARY

Introduction

The customs procedure codes (CPCs) identify the customs and/or excise regimes which goods are being entered into and removed from (where this applies). The CPC is completed at export as well as import.

CPC Format

  • The CPC is based on a 2 digit community code which identifies a customs procedure, eg removal from warehouse, entry to free zone, and export under Outward Processing Relief (OPR). The CPC is built up into a 7 digit code from this.

  • The first 2 digits identify the community code for procedure applied for, ie regime to which goods are being entered. Special UK only codes of ‘00’ and ‘01’ are also used.

  • The second 2 digits identify community code for previous procedure, ie regime from which goods are being withdrawn (where there is none this code will be ‘00’).

Following are some of the example of customs procedures codes:

  • 05: Free circulation with simultaneous entry under an inward processing procedure other than those referred to under codes 02 and 51.

  • 07: Free circulation with simultaneous entry of the goods under a warehouse procedure (including placing in other premises under fiscal control).

  • 10: Permanent dispatch/export.

  • 21: Temporary dispatch/export under the customs outward processing procedure other than that referred to under code 25.

  • 46: Free circulation under inward processing procedure (drawback system) in a customs warehouse.

We value your feedback, and if you have any comments, suggestions or anything else that you would like to highlight to us, we will be delighted to hear from you and incorporate your feedback into our content.

Note: While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Customs Declarations UK is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. In no event will Customs Declarations UK, or its partners, employees or agents, be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages. Certain links in this Site connect to other Web Sites maintained by third parties over whom Customs Declarations UK has no control. Customs Declarations UK makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.

Content Source: HMRC , GOV.UK