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This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/customs-procedure-codes-box-37
If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.
1. Customs procedure codes (Box 37)
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.
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The second 2 digits identify community code for previous procedure, ie regime from which goods are being withdrawn (where there is none this code will be ‘00’).
If the first 2 digits are ‘00’ or ‘01’ then the second 2 digits will also be UK use only. Third 3 digits: - national coding to breakdown community headings into more detail.
2. List of procedures for coding purposes
Combine 2 of these basic elements to produce a 4 figure code.
|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).|
|21||Temporary dispatch/export under the customs outward processing procedure other than that referred to under code 25.|
|22||Temporary dispatch/export under an outward processing procedure other than those referred to under codes 21 or 25.|
|23||Temporary dispatch/export for return in an unaltered state.|
|31||Redispatch/re-export of goods which are not in free circulation.|
|40||Home use with simultaneous entry for free circulation.|
|41||Home use with simultaneous entry for free circulation for the inward processing procedure (drawback system).|
|42||Home use with simultaneous entry for free circulation of goods subject to a zero rated onward supply.|
|45||Partial entry for home use with simultaneous entry for free circulation and for a warehousing procedure including deposit in other premises under fiscal control.|
|46||Free circulation under inward processing procedure (drawback system) in a customs warehouse.|
|47||Free circulation under inward processing procedure (drawback system); in a free zone or free warehouse.|
|49||Home use of goods previously released for free circulation in the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in Chapters 25 - 97 of the Tariff); or goods originating in those special territories or countries.|
|51||Inward processing procedure (suspension system).|
|52||Inward processing procedure other than those referred to under codes 02 and 51.|
|53||Import under temporary import procedure. (Temporary Admission).|
|54 1||Goods placed or obtained under the inward processing procedure (suspension system) carried out in the UK or an EU member state (and not released for free circulation there).|
|61||Reimportation with simultaneous entry for free circulation and home use.|
|63||Reimportation with simultaneous entry for free circulation and home use of goods subject to a zero rated onward supply.|
|68||Reimportation with simultaneous entry for free circulation and a warehouse procedure (including deposit in other premises under fiscal control).|
|71||Customs warehousing procedure including deposit in other premises under customs control.|
|76||Export warehousing or deposit in a free zone with advance payment of export refunds for products of goods intended for export without further processing.|
|77||Warehousing with intention to export with advance payment of export refunds for processed products and goods obtained from basic products.|
|78||Free zone except in the case provided for under code 76.|
|95||Supplies for ships’ and aircraft stores.|
|96||Supplies by duty – and tax-free shops at ports and airports.|
The code 00 may be used to indicate no previous procedure (ie as the third and fourth digits only).
3. Customs procedure codes for Customs Freight Simplified Procedures (CFSP) (Box 37)
|Digits 1 and 2||Digit 3||Digit 4||Digits 5, 6 and 7|
|Type of goods||Release mechanism||Regime entered to|
|06 = CFSP||1 = normal||0 = frontier||000 = national transit|
|2 = controlled goods||1 = transit||001 = community transit (NCTS)|
|3 = controlled drugs||2 = warehouse type A, C, D and E||002 = national transit for plant health material|
|4 = excise goods||3 = removal from temporary storage||040 = free circulation|
|6 = normal (EIDR imports at frontier)||4 = free zone||061 = simplified economic relief|
|9 = FSD||071 = warehousing|
|078 = free zone|
|09 = FSD|
These codes cannot be used as the first 2 digits of the procedure code, but only to indicate the previous procedure, eg 4054 = entry for free circulation and home use of goods previously placed under Inward Processing Relief (IPR) - suspension system in the UK or an EU member state. ↩