SPE15815 - Removals for export: Customs Procedure Codes (CPC) for export

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Customs Warehousing goods must be declared for re-export using the appropriate Customs Procedure Code (CPC) detailed in the customs warehouse authorisation letter.

Failure to do so could leave the warehouse keeper liable for a customs debt, see the Special procedures generic guidance.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.