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HMRC internal manual

Customs Special Procedures Manual

Import to IP and goods declared to IP from another Customs procedure: goods imported to IP - Import CPCs

When any customs declarations (including import, export or transit declarations) are completed they constitute a legal declaration that the accuracy and the content of that declaration are correct.

All Import declarations (C88 SAD) presented for goods imported to the UK for Inward Processing must show a Customs Procedure Code (CPC) beginning with the figure 51 in Box 37 of the declaration.

Using an IP Customs Procedure Code (CPC) means the trader is declaring the goods to the customs procedure known as Inward Processing and that they are aware of, and agree to meet, all the conditions and legal obligations relating to that procedure as set out in the Union Customs Code and Implementing Regulations.