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HMRC internal manual

Export Procedures

Non statistical exports: dutiable or restricted goods

The special Non Stat CPC should not be used for dutiable or restricted goods.

If the trader is exporting dutiable or restricted goods they must use the standard Customs Procedure Code (CPC) described in Volume 3 Appendix E3 of the Tariff, even if they have no statistical interest.

However, in Box 44 of the full pre shipment Form C88 declaration they must enter an Additional Information (AI) code ‘GEN45’ with Additional Information statement Text ‘NON STAT’