Guidance

Customs Freight Simplified Procedures: excluded procedure codes

Find out which Customs Procedure Codes (CPCs) are limited use or excluded from use with Customs Freight Simplified Procedures (CFSP).

See the Customs Procedure Codes that are restricted or excluded from use with Customs Freight Simplified Procedures.

CPCs - Description Status
00 00 010 - C21 Excluded
00 00 011 - C21 Excluded
00 00 020 - C21 Excluded
00 00 040 - C21 Excluded
00 00 041 - C21 Excluded
00 00 042 - C21 Excluded
00 00 043 - C21 Excluded
00 02 090 - C21 Excluded
06 42 710 EIDR excluded
00 08 020 - C21 Excluded
00 09 034 - MoU operators only - TS or low value Excluded
00 09 040 - C21 Excluded
00 09 090 - C21 Excluded
07 00 000 - Excise into warehouse EIDR excluded
07 00 001 - Registered Tobacco Premises Excluded
07 40 000 - End-use goods entering Excise Warehouse EIDR excluded
40 00 C07 - Low value less than £15 Excluded
40 00 004 - Low value between £15 and £135 Excluded
40 00 003 - LVBI goods <£15 no import VAT or Customs Duty payable Excluded
40 00 005 - LVBI goods <£15 no import VAT or Customs Duty payable Excluded
40 00 009 - Diplomatic privileges - personal Excluded
40 00 010 - Visiting forces - personal Excluded
40 00 018 - Hydrocarbon oil EIDR excluded, SDP controlled goods only, must be specifically authorised to use with CFSP by supervising office
40 00 019 - Official non-NATO use Excluded
40 00 028 - Goods imported to simplified end-use Excluded
40 00 029 - Goods imported to simplified end-use Excluded
40 00 034 - Visiting forces - personal Excluded
40 00 051 - Specific Excluded
40 00 057 - Personal bulked - aggregate value under €350 Excluded
40 00 064 - Climate change levy Excluded
40 00 074 - Personal import - transport Excluded if agent not submitting declaration
40 00 602 - OGD goods Excluded
40 00 C04 - Legacies - personal Excluded if agent not submitting declaration
40 00 C08 - Personal Excluded if agent not submitting declaration
40 00 C15 - Lab animals EIDR excluded
40 00 C19 - Personal pharmaceuticals Excluded if agent not submitting declaration
40 00 C27 - Personal Excluded if agent not submitting declaration
40 00 C28 - Personal Excluded if agent not submitting declaration
40 00 C29 - Personal gifts Excluded if agent not submitting declaration
40 00 C33 - Goods for examination EIDR excluded
40 00 C40 - OGD goods Excluded if agent not submitting declaration
40 51 000 - Ex IPR suspension diverted Now included
40 51 002 - Ex IPR suspension diverted Excluded
40 51 003 - Ex IPR suspension diverted Excluded
40 51 005 - IPR suspension to end-use Excluded
40 51 006 - IPR suspension to end-use Excluded
40 51 007 - IPR suspension to end-use Excluded
40 53 000 - Ex TI (auction houses) Excluded if not pre-authorised
40 71 000 - Manual declaration Excluded
40 71 002 - Warehouse removal using EIDR SDP excluded
40 71 004 - Other end-use removal from warehouse SDP excluded
40 71 005 - Military goods end-use removal from warehouse SDP excluded
40 71 009 - Warehouse removal diplomatic privilege - personal Excluded
40 71 010 - Visiting forces - personal Excluded
42 00 000 - Free circulation without payment for VAT for zero rated onward supply EIDR excluded
Any CPCs starting ‘43’ Excluded
49 00 003 - LVBI VAT payable Excluded
49 00 005 - LVBI VAT payable Excluded
49 00 009 - Diplomatic privilege - personal Excluded
49 00 010 - Visiting forces - personal Excluded
49 00 034 - Visiting forces mail Excluded
49 00 052 - OGD special entry procedure Excluded
49 71 004 - Warehouse removal SDP excluded
49 00 C04 - Legacies Excluded if agent not submitting declaration
49 00 C08 - Personal Excluded if agent not submitting declaration
49 00 C15 - Imports from special territories of lab animals EIDR excluded
49 00 C19 - Personal pharmaceuticals Excluded if agent not submitting declaration
49 00 C27 - Personal Excluded if agent not submitting declaration
49 00 C28 - Personal Excluded if agent not submitting declaration
49 00 C29 - Personal gifts Excluded if agent not submitting declaration
49 00 C40 - Goods for OGDs Excluded
51 00 001 - IPR suspension using a simplified authorisation Excluded
51 00 003 - IPR suspension VAT only using a simplified authorisation Excluded
51 53 000 - Ex TA diversion Excluded
51 54 000 - Entered to IPR suspension in another member state Excluded
51 54 001 - Entered to IPR suspension in another member state now being entered to IPR suspension simplified authorisation Excluded
51 54 A04 - Entered to IPR suspension in another member state Excluded
51 71 001 - Customs warehousing to IPR suspension simplified authorisation Excluded
51 71 004 - Custom warehousing to IPR suspension VAT only simplified authorisation Excluded
53 00 D01 - TA simplified authorisation - pallets Excluded
53 00 D02 - TA simplified authorisation - containers Excluded
53 00 D03 - TA simplified authorisation - means of transport Excluded
53 00 D04 - TA simplified authorisation - personal effects Excluded
53 00 D05 - TA simplified authorisation - welfare materials Excluded
53 00 D06 - TA simplified authorisation - disaster relief materials Excluded
53 00 D07 - TA simplified authorisation - medical, surgical equipment Excluded
53 00 D08 - TA simplified authorisation - animals Excluded
53 00 D09 - TA simplified authorisation - goods for frontier zones Excluded
53 00 D10 - TA simplified authorisation - sound image or data carrying media Excluded
53 00 D11 - TA simplified authorisation - publicity material Excluded
53 00 D12 - TA simplified authorisation - professional equipment Excluded
53 00 D13 - TA pedagogic material Excluded
53 00 D15 - TA simplified authorisation - empty packing Excluded
53 00 D16 - TA simplified authorisation - moulds, for example Excluded
53 00 D17 - TA simplified authorisation - special tools and instruments Excluded
53 00 D18 - TA simplified authorisation goods for test or used for tests, for example Excluded
53 00 D19 - TA simplified authorisation goods subject to acceptance tests Excluded
53 00 D20 - TA simplified authorisation - used to carry out tests, experiments or demonstrations Excluded
53 00 D21 - TA simplified authorisation - samples Excluded
53 00 D22 - TA simplified authorisation - replacement means of production Excluded
53 00 D23 - TA simplified authorisation - goods for exhibition Excluded
53 00 D24 - TA simplified authorisation - goods for approval Excluded
53 00 D25 - TA simplified authorisation - works of art, for example Excluded
53 00 D26 - TA simplified authorisation - goods for sale by auction Excluded
53 00 D27 - TA simplified authorisation - spare parts, accessories Excluded
53 00 D28 - TA simplified authorisation - value of goods less than €4,000 Excluded
53 00 D29 - TA simplified authorisation - value of goods less than €4,000 Excluded
53 00 003 - TA simplified authorisation import VAT only Excluded
53 00 004 - TA import VAT only - private or commercial transport Excluded
53 00 005 - TA simplified authorisation import VAT only - dyes, blocks, for example Excluded
53 00 006 - TA simplified authorisation import VAT only - special tools, for example Excluded
53 00 007 - TA simplified authorisation import VAT only - subject to satisfactory acceptance tests Excluded
53 00 008 - TA simplified authorisation import VAT only - replacement means of production Excluded
53 00 009 - TA simplified authorisation import VAT only - goods for approval Excluded
53 00 010 - TA simplified authorisation - relief from import VAT Excluded
53 51 000 - IPR suspension to TA Excluded
53 71 002 - Customs warehousing to TA simplified authorisation Excluded
53 71 003 - Customs warehousing import VAT only to TA simplified authorisation Excluded
53 71 004 - Works of art from customs warehousing import VAT only to TA simplified authorisation Excluded
53 71 005 - Goods (other than newly manufactured) from customs warehousing import VAT only to TA simplified authorisation with view to sale at auction Excluded
53 71 D25 - Works of art from customs warehousing (customs duty and import VAT) to TA simplified authorisation Excluded
53 71 D26 - Goods, other than newly manufactured goods, from customs warehousing to TA simplified authorisation with view to sale at auction Excluded
53 78 002 - Free zone goods to TA simplified authorisation Excluded
53 78 003 - Free zone goods VAT declared to TA simplified authorisation Excluded
53 78 004 - Free zone VAT only to TA simplified authorisation works of art Excluded
53 78 005 - Free zone goods VAT only to TA simplified authorisation other than newly manufactured Excluded
53 78 D25 - Free zone to TA simplified authorisation - works of art Excluded
53 78 D26 - Goods, other than newly manufactured goods, from free zone to TA simplified authorisation with view to sale at auction Excluded
61 00 000 - Personal Excluded if agent not submitting declaration
61 21 001 - OPR goods using the simplified repair system EIDR excluded
61 21 007 - OPR goods from customs warehousing to free circulation EIDR excluded
61 23 F01 - Re-imported goods where RGR is being claimed EIDR excluded for excise goods
68 00 F01 - Re-imported excise goods to warehousing where RGR is being claimed EIDR excluded
68 23 F01 - Excise goods where RGR is being claimed EIDR excluded
71 51 000/A04 - IPR suspension to customs warehousing Excluded
71 53 000 - Ex TI to warehouse Excluded
71 54 000 - Entered to IPR in another member state Excluded
71 71 000 - Customs warehousing to another customs warehouse authorisation holder SDP excluded

More about the list status:

  • EIDR excluded means the customs code cannot be used with Entry in Declarants Records (EIDR)
  • SDP excluded means the customs code cannot be used with the Simplified Declaration Procedure (SDP)
Published 23 June 2017