What is the Customs Procedure Code (CPC)? A Complete Guide
- Freya Jane
- Director of Customer's Success
Every state in the UK is paramount to acquiring new ways to speed up cross-border trade and facilitate traders. HM Revenue & Customs (HMRC) created the Customs Procedure Code (CPC) to speed up this procedure. For traders, these codes provide a structure that simplifies transactions.
Every time goods cross a UK border, customs needs to know exactly what is happening to those goods. Are they being permanently imported? Stored in a bonded warehouse? Sent out for repair and coming back? The answer to that question lives in a single code on every declaration: the Customs Procedure Code, or CPC.
This guide covers everything you need to know about CPC codes in the UK, including a full CPC codes list for imports and exports, how the code structure works in the Customs Declaration Service (CDS), the most common codes used by UK traders, and what happens when you get it wrong.
Whether you are a customs agent, a freight forwarder, or a trader filing your own declarations, this is the most complete reference to UK customs procedure codes available outside of HMRC’s own documentation.
What are Customs Procedure Codes (CPCs)?
A Customs Procedure Code (CPC) functions similarly to a unique code employed in international trade. It assists customs in understanding the origins of goods entering or leaving a nation.
They serve as guidelines for customs inspectors for what to do with the products, so they are more than merely codes. These codes apply when importing products into the UK from outside the EU, sending goods out of the UK, moving goods between customs zones, requesting approval from customs, and filling out customs documents.
The truth is that CPCs are about more than just identification. They decide whether certain fees must be paid or whether certain things qualify for tax discounts. They are essential for customs to handle the financial issues related to commodities.
CPCs deal with a variety of scenarios, including determining whether products are eligible for tariff reduction or whether import duties can be postponed. They also inform HMRC of the appropriate way to collect charges if necessary.
There are many different codes, each signifying a specific activity or process required for customs. They are essential to maintaining smooth trade and ensuring that all regulations are followed.
Where is the CPC Declared? Box 37 Explained
In UK customs declarations, the CPC is declared in Data Element 1/10 of the Customs Declaration Service (CDS). In older HMRC and industry documentation, this is often referred to as Box 37, a term carried over from the Single Administrative Document (SAD) used under the legacy CHIEF system.
You will still hear customs professionals refer to CPC as “the Box 37 code.” Both terms refer to the same thing. If a freight forwarder or customs software asks for your Box 37 entry, they are asking for your CPC.
Who is Responsible for Declaring the CPC?
The legal responsibility for declaring the correct CPC sits with the declarant, which is typically:
- The customs agent or broker acting on behalf of the importer or exporter
- The trader themselves if they are filing direct to CDS
- The freight forwarder if authorised to act as indirect representative
Getting the CPC wrong is not just an administrative inconvenience. An incorrect code can result in underpaid duties, compliance failures, delays, or penalties. HMRC can recover underpaid duty at any point during the three-year post-clearance audit window.
UK CPC Codes Structure
Understanding the structure of a CPC code is essential for filing correctly in CDS. The format changed significantly when the UK moved from CHIEF to CDS, and many traders and agents are still working from outdated information.
The 4-Digit Procedure Code
In CDS, the first part of a CPC entry is a 4-digit Procedure Code entered in Data Element 1/10. This code defines the core customs procedure and is made up of two two-digit segments:
- First two digits (Requested Procedure): What you want customs to do with the goods now. For example, 40 means “release to free circulation” and 10 means “permanent export.”
- Second two digits (Previous Procedure): Where the goods are coming from. For example, 00 means the goods are coming directly (no previous procedure), while 71 means they are coming out of a customs warehouse.
So a code of 4000 means: releasing goods to free circulation (40) that had no previous customs procedure (00). A code of 4071 means: releasing goods to free circulation (40) that were previously held in a customs warehouse (71).
The 3-Character Additional Procedure Code (APC)
The second part of a UK CPC declaration is the Additional Procedure Code (APC), also entered in Data Element 1/11. This is a 3-character code that adds a further layer of specificity to the procedure.
Common additional procedure codes include:
- 000 No additional procedure applies
- A04 Military goods
- C07 Returned goods relief (goods re-imported within 3 years)
- C08 Returned goods relief for processed products
- 1CD Low value consignment (value below threshold)
- F15 Inward processing authorisation by declaration
- B02 Goods entering customs warehousing
A single declaration can have multiple APCs if more than one additional procedure applies. The combination of the 4-digit procedure code and the 3-character APC gives customs the complete picture of what is happening to the goods.
CHIEF vs CDS: How the CPC Format Changed
Under the legacy CHIEF system (which HMRC closed for imports in November 2023 and for exports in March 2024), CPCs were entered as a single 7-digit code. In CDS, the same information is split into two separate data elements:
| Old CHIEF Format | CDS Format | Meaning |
| 4000000 | 4000 + 000 | Standard import to free circulation, no additional procedure |
| 1000001 | 1000 + 001 | Permanent export of UK goods |
| 2100000 | 2100 + 000 | Inward processing, suspension system |
| 0700000 | 0700 + 000 | Goods entered to customs warehousing |
If you are migrating declarations from CHIEF to CDS, the first four digits of the old code map to the procedure code, and the last three map to the additional procedure code.
Components of CPC
- In common, customs procedure codes consist of 7 to 8 digits 8-digit
- Every digit or two describes the various details of goods to the customs officials.
- CPCs govern customs operations like warehouse transfers, free zone entry, and OPR exports with a 2-digit community code.
- The first two community code digits give an outline of what kind of customs procedures are being applied.
- In the next two numbers, “00” indicates that your goods are fresh.
- The last three digits of the CDS CPC code describe a nationwide coding system that provides more specific information about community headings.
What customs procedures might apply to shipments?
When a shipment has been processed by the appropriate customs authorities, it will be released for free circulation. This indicates that, for products that have been imported for sale, the shipment will be released to the recipient after the necessary inspections are completed, allowing for distribution and lawful sale in the country of arrival.
However, if shipments are not intended to be sold immediately, there may be some other procedures or further checks involved.
Some of these procedures are:
- Exporting or temporarily sending something for return in an unaltered state (for example, for storage abroad).
- Procedures for inward processing (suspension system, in which a shipment’s processing may be temporarily delayed).
- Storing goods in the country of origin with the goal of exporting.
Complete UK CPC Codes List
This is a reference-grade list of the most commonly used customs procedure codes in the UK. For the authoritative and exhaustive list, HMRC publishes the complete tariff in Volume 3 of the UK Trade Tariff, available on GOV.UK.
Import CPC Codes: The Most Common Codes for Importers
These are the procedure codes most frequently used when bringing goods into the UK:
| Procedure Code | APC | CHIEF Equivalent | Description |
| 4000 | 000 | 4000000 | Standard import to free circulation. Goods permanently imported, all import duties paid in full. The most common import code. |
| 4000 | C07 | 4000C07 | Returned goods relief. UK goods re-imported within 3 years without alteration. Import duty relieved. |
| 4051 | 000 | 4051000 | Import to free circulation with simultaneous entry to end-use. Reduced or zero duty for a specific approved purpose. |
| 4071 | 000 | 4071000 | Release to free circulation of goods previously held in a customs warehouse. Duty paid at point of release. |
| 4078 | 000 | 4078000 | Release to free circulation from inward processing. |
| 5100 | 000 | 5100000 | Inward processing (suspension system). Import duty suspended until re-export. |
| 5300 | 000 | 5300000 | Temporary admission, full duty relief. For exhibitions, demonstrations, or professional equipment. |
| 5300 | B53 | 5300B53 | Temporary admission, partial duty relief. |
| 0700 | 000 | 0700000 | Entry to customs warehouse. Import duty suspended. |
| 6110 | C07 | 6110C07 | Re-importation under returned goods relief after temporary export. |
| 4400 | 000 | 4400000 | End-use relief. Duty reduction or zero duty for a specific approved use. |
Export CPC Codes: The Most Common Codes for Exporters
These are the procedure codes most frequently used when exporting goods from the UK:
| Procedure Code | APC | CHIEF Equivalent | Description |
| 1000 | 001 | 1000001 | Permanent export of goods in free circulation. Standard export CPC for most shipments leaving the UK. |
| 1000 | 010 | 1000010 | Permanent export of goods under excise duty suspension. |
| 2100 | 000 | 2100000 | Temporary export for outward processing. Goods exported for manufacture, repair, or processing abroad. |
| 2300 | 000 | 2300000 | Temporary export with intent to re-import in the same state. No processing takes place abroad. |
| 3151 | 000 | 3151000 | Re-export of goods previously under inward processing. |
| 3171 | 000 | 3171000 | Re-export of goods that were held in a customs warehouse. |
| 3100 | 000 | 3100000 | Re-export of non-UK goods in temporary admission. |
Special Procedure CPC Codes
| Procedure Code | APC | Description |
| 0700 | B02 | Entry to public customs warehouse (Type I) |
| 0700 | B03 | Entry to public customs warehouse (Type II) |
| 0700 | B04 | Entry to public customs warehouse (Type III) |
| 0700 | B05 | Entry to private customs warehouse |
| 5100 | F15 | Inward processing by declaration (no prior authorisation needed) |
| 5300 | A60 | Temporary admission for ATA Carnet goods |
| 4400 | B48 | End-use relief for goods used in civil aviation |
| 4400 | B49 | End-use relief for goods used for offshore activities |
What Are Additional Procedure Codes (APCs)?
Additional Procedure Codes are the second half of a CDS customs procedure declaration. They refine the procedure code to account for specific reliefs, authorisations, or circumstances that apply to the goods.
How APCs Work and When They Matter
The APC can grant relief from import duty, VAT, or excise where specific conditions are met. Without the correct APC, a trader may pay duty they are entitled to avoid, or conversely, claim relief they are not entitled to, which triggers a compliance risk.
Key categories of additional procedure codes include:
- Relief from customs duty: Codes in the C series (C07, C08, C30) apply various import duty reliefs.
- Specific goods categories: Codes for military goods (A04), samples (C09), and goods for charitable organisations (C24).
- Inward and outward processing: F series codes (F01, F02, F15) apply to processing procedures.
- Warehouse types: B series codes (B02 through B06) specify the type of customs warehouse.
Low-value consignments: 1CD applies to consignments below the customs duty threshold.
Struggling with CPC Codes?
Manual HS/CPC coding is error-prone. Let our AI platform accurately update codes in seconds.
Combining Procedure Codes and APCs Correctly
A declaration can carry multiple APCs. For example, goods being imported to free circulation under returned goods relief that also happen to be military equipment would carry:
- Procedure code: 4000
- APC 1: C07 (returned goods relief)
- APC 2: A04 (military goods)
CDS allows up to 99 additional procedure codes on a single declaration line, though in practice most declarations require only one or two. If no additional procedure applies, the code 000 is used.
When You Do Not Need an APC
Not every declaration requires a specific APC beyond 000. Standard commercial imports of goods to free circulation with full duty payment and no special reliefs or authorisations use:
- Procedure code: 4000
- APC: 000
This is the most common combination on UK import declarations.
CPC Codes for Importers: A Practical Guide
Choosing the right import CPC is one of the most consequential decisions in completing a customs declaration. The wrong code can result in the wrong duty being assessed, or a legitimate relief being missed.
Standard Import to Free Circulation (4000 000)
The procedure code 4000 with APC 000 is used for the vast majority of commercial UK imports. It means:
- Goods are being permanently imported into the UK
- All customs duties, import VAT, and any other taxes are being paid in full at the point of entry
- The goods are then in free circulation and can be sold, used, or distributed without further customs formality
This is the default starting point. If no special procedure, relief, or authorisation applies, 4000 + 000 is the correct combination.
Inward Processing CPC Codes
Inward processing (IP) allows businesses to import goods for manufacturing, processing, or repair without paying import duty upfront, provided the finished goods are subsequently exported. The duty is suspended while the goods are under the IP procedure.
Key inward processing codes include:
- 5100 + 000: Standard inward processing under prior authorisation from HMRC
- 5100 + F01: Inward processing with standard exchange rate
- 5100 + F15: Inward processing by declaration (for traders without a standing authorisation)
- 3151 + 000: Re-export of goods that have been processed under IP
To use inward processing, businesses typically need an IP authorisation from HMRC. The authorisation specifies which goods can enter the procedure, what processing is permitted, and the discharge period.
Customs Warehousing CPC Codes
Customs warehousing allows goods to be stored in a HMRC-approved bonded warehouse with import duty and VAT suspended until the goods are released. This improves cash flow and gives businesses flexibility in how goods are distributed.
Key warehousing codes include:
- 0700 + B02: Entry to a public type I customs warehouse
- 0700 + B05: Entry to a private customs warehouse
- 4071 + 000: Release from customs warehouse to free circulation (this is when duty is paid)
- 3171 + 000: Re-export of goods directly from a customs warehouse (no duty is ever paid)
The main commercial benefit of warehousing is that import duty is only paid when goods are actually released for sale in the UK. Goods re-exported directly from the warehouse attract no duty at all.
Export CPC Codes: A Practical Guide
Export declarations require accurate CPC codes just as import declarations do. Using the wrong export CPC can affect the legality of the export, the ability to claim VAT zero-rating, and the duty position on goods returned to the UK.
Permanent Export (1000 001)
The procedure code 1000 with APC 001 is the standard code for permanently exporting UK goods from free circulation. Using this code:
- Confirms the goods are leaving the UK permanently
- Establishes the VAT zero-rating for exports
- Creates a record that can be used as proof of export
This code applies whether goods are going to the EU, USA, or anywhere else in the world.
Outward Processing CPC Codes
Outward processing (OP) allows goods to be temporarily exported for manufacturing, processing, or repair abroad, with the importer then paying reduced duty on re-import based on the value added outside the UK.
Key outward processing codes include:
- 2100 + 000: Temporary export under outward processing procedure
- 4078 + 000: Re-import of processed goods to free circulation (the code used when the goods return)
Outward processing is commonly used by businesses that outsource part of a production process to a lower-cost country, or that send goods abroad for specialist repair.
Temporary Export CPC Codes
Goods exported temporarily and intended to return to the UK in the same state use different codes from outward processing:
- 2300 + 000: Temporary export with intent to return unchanged
- 6110 + C07: Re-import under returned goods relief (used when the goods come back)
Examples include machinery sent to a trade exhibition abroad, containers sent empty for loading, and professional equipment taken by individuals travelling for business.
Your Business Can Qualify for Duty Savings!
Special procedures are powerful, but complex. Unlock tax breaks and improve your cash flow—but only if you apply correctly.
Different types of Custom Procedure Codes (CPC)
CPCs are codes that provide information about the state of goods and also aid in determining the total amount of tax or duty that must be paid on the item.
There are numerous CPC codes to choose from. Here are a few examples:
05: Importing products under a unique processing arrangement.
07: Receiving products and keeping them in a warehouse.
10: Permanently shipping items abroad.
21: Shipping products overseas for processing on a temporary basis.
22: Sending products out for a different type of processing for a short while.
23: Temporarily shipping items with the intention of returning them unchanged.
31: Shipping products that haven’t been granted formal entry clearance.
40: Bringing items in for regular use.
41: Bringing items in for use with the intention of sending them out afterwards.
42: Bringing products in for usage with the intention of transferring them to another party free of taxes.
Visit the UK government’s Customs Procedure Codes page for an exhaustive list of these codes. These codes make it easier for all parties engaged in trade to comprehend the exact state of the goods.
Special Customs Procedures: CPCs for Complex Trade
Special procedures give traders significant financial and operational advantages. They involve more administrative requirements but can substantially reduce the cost of international trade operations.
Temporary Admission (TA)
Temporary admission allows non-UK goods to be imported into the UK for a specific purpose and period without paying customs duty, provided the goods will be re-exported without being altered. Common uses include trade exhibitions, sports events, professional equipment, and goods for testing or approval.
Key CPC codes:
- 5300 + 000: Full duty relief under temporary admission
- 5300 + A60: ATA Carnet goods (an international document that simplifies temporary admission across multiple countries)
- 5300 + B53: Partial duty relief where full relief conditions are not met
The maximum period for temporary admission is 24 months, though extensions can be requested from HMRC.
Returned Goods Relief (RGR)
Returned goods relief allows UK goods that were previously exported to be re-imported free of import duty, provided they return within 3 years in the same condition. The most common scenario is goods returned by a customer.
Key codes:
- 4000 + C07: Re-import to free circulation under returned goods relief
- 4000 + C08: Re-import of goods previously exported under outward processing
To claim RGR, the importer needs evidence of the original export, which is why keeping records of your export declarations is essential.
End-Use Relief
End-use relief applies reduced or zero import duty to goods that are imported for a specific approved use. It is common in industries including civil aviation, military procurement, and offshore energy.
- 4051 + 000: Standard end-use relief entry
- 4400 + B48: Civil aviation end use
- 4400 + B49: Offshore activities end use
An HMRC end-use authorisation is required before goods can be entered under this procedure.
How to Find the Right CPC Code
Identifying the correct CPC code requires understanding both the nature of the goods and the customs procedure that applies to the specific movement.
Using the UK Trade Tariff Online Tool
The most authoritative source for UK CPC codes is the UK Trade Tariff, available at trade-tariff.service.gov.uk. The Customs Procedure Codes section (Volume 3, Part 1) provides a searchable list of all procedure codes and their conditions of use.
Steps to find a CPC using the Trade Tariff:
- Go to the UK Trade Tariff online service
- Navigate to Volume 3, Procedure Codes
- Identify whether your movement is an import or export
- Identify the current customs status of the goods (in free circulation, in a warehouse, under IP, etc.)
- Identify the intended customs status after the movement
- Cross-reference the first two digits (requested procedure) and second two digits (previous procedure) to form your 4-digit code
- Check whether any additional procedure codes apply based on your authorisations and goods type
Finding Customs Procedure Codes Using AI-Powered Customs Declaration Software
AI customs platforms such as iCustoms can identify the correct Customs Procedure Codes based on the shipment details entered, drawing on the complete UK Trade Tariff and your authorisation profile. iCustoms’ CDS declaration software automatically maps goods to the correct procedure code combination, reducing manual classification errors and the risk of compliance failures.
Visit the UK government’s Customs Procedure Codes page for an exhaustive list of these codes. These codes make it easier for all parties engaged in trade to comprehend the exact state of the goods.
Customs procedure codes for importers and exporters
Importers will benefit from having the correct CPC code, which will speed up the customs clearance process and ensure the timely delivery of goods. Customs must be able to determine which duties and taxes apply before the goods can be released for delivery.
CPCs are equally important for exporters because they help guarantee that the right export procedures are followed and that the goods arrive at their destination safely.
What is the use of CPC?
For both imports and exports, the Customs Procedure Code (CPC) is an essential tool in international trade. When it comes to imports, CPCs give customs officers precise instructions on what has to be done with arriving products. CPC codes import are essential in classifying different import processes, differentiating between imports that are temporary and permanent or that are intended for particular processing before being reintroduced into the market. Customs procedure codes import also figure out the relevant taxes and tariffs for these imported commodities.
Similarly, CPCs guarantee that exported goods meet all legal and regulatory criteria. They guarantee correct documentation and compliance with export laws, and they assist with the assessment of taxes and duties on these commodities leaving the country. Additionally, export CPC codes provide an organised structure for managing exports effectively by defining the particular processes controlling the outgoing commodities.
The CDS customs procedure codes collaborate to provide the trader with a good experience with the customs declaration. It works like an instructor who manages information about the cargo goods and several other useful details.
1. Easy Declarations
CPC codes for import provide a clear guide to an effective declaration experience for the trader. CPCs are like quick routes via bureaucracy. Instead of spending hours creating detailed product descriptions, just use a short code.
2. Fluent customs language
When you declare your goods, using the right CPC is like sending a clear message to customs about what your goods are and what are the compliance requirements. It also gives the customs officials a clear path to pass the cargo onto the ports.
3. Tax and duty clarity
Customs can determine how much tax or duty is owed if they have the correct CPC code. It guarantees that you pay the appropriate amount and prevents you from being overcharged.
4. Risk management:
The customs officials employ CPCs for risk evaluation. Some products are more likely to fail or be unsafe during the declaration process. Customs officers may prioritise inspections and interventions depending on the products’ customs VAT and excise regimes by analysing CPC customs.
5. Follow customs protocols
Each customs procedure code import corresponds to a specific procedure. Whether you’re importing, exporting, or moving goods between specific zones, the CPC ensures customs knows exactly what steps to follow.
Handle risk management and simplify customs declarations efficiently with iCustoms. Start Now!
How does the customs procedure code benefit traders?
In the above section, we discussed the workings of customs procedure codes; here, we explain how CPC helps customs traders.
Firstly, CPC codes are responsible for transparency in calculating accurate duties and taxes with respect to goods descriptions. A 2-digit community code in CPCs defines the category of the products that are shipped.
Secondly, with the help of customs codes, traders have the relief of managing a bulk of paperwork. Moreover, CDS software also has the responsibility of dealing with customs documentation with smart automation.
In a nutshell, it enhances your trade operations, making cross-border transactions smoother. This boosts the customs trader’s reputation and potentially increases profits. CPCs are your passport to hassle-free commerce and international success as a UK customs merchant.
Impact of customs procedure code on the UK trade economy
Improving the flow of trade
At the border, CPCs serve a similar function as traffic signals for products. They make sure that the movement of commodities is smooth, which cuts down on delays and improves the flow of imports and exports. This efficiency helps bring in new business partners and prepares the path for larger trade volumes.
Low-cost methods of production
When CPCs are used, the process of clearing customs may be completed more quickly and with greater accuracy. This reduces the costs involved with storing items and any delays or additional charges. Traders in the United Kingdom may take advantage of more cost-effective operations, boosting their international competitiveness.
Expanding markets
CPCs make the process of expanding into new markets more accessible. Because the customs processes are so clearly laid out, merchants may securely expand their operations into uncharted territory. Because of this variety, the British commercial sector is not too dependent on any one particular market.
Accords to ease international trade
Due to its efficient and well-organised customs software, CPCs encourage international investment in the UK. They provide transparency and predictability, which contribute to the creation of a stable market environment, which in turn encourages investment and economic expansion.
Finding investors
The implementation of CPCs brings conformity to the norms that govern international commerce, which in turn helps trade facilitation agreements run more smoothly. This strengthens the trading contacts of the UK, which in turn creates additional prospects for business people.
Finding CPCs
Businesses must correctly determine the code for each shipment depending on its type and purpose. Inaccurate CPCs may result in product rejection, fines, or delays.
Businesses can find the right CPCs with the aid of a number of resources, such as:
- Official government website: In the majority of countries, customs officials offer thorough lists of CPCs along with usage instructions.
- Brokers of customs: Customs brokers can help businesses choose the right CPCs for their shipments because they are knowledgeable about trade laws.
- Trade software: The identification and application of CPCs can be automated with specialised software, which lowers errors and boosts productivity.
Struggling with CPC Rules or ICS2?
Customs regulations are constantly changing. Ensure your declarations are always compliant with our AI-powered platform.
Conclusion
The Customs Procedure Code (CPC) is an important tool in international trade, serving as a guide for both imports and exports. When it comes to imports, CPCs give customs officers specific guidance on what has to be done with arriving products.
They are essential in classifying different import processes, differentiating between imports that are temporary and permanent or that are intended for particular processing before being reintroduced into the market, and figuring out the relevant taxes and tariffs for these imported commodities.
Are you having trouble figuring out the Customs Procedure Codes (CPCs)? No need to search any further! At iCustoms, our speciality is providing knowledgeable advice and services catering to your import and export requirements.
Allow us to assist you in navigating the CPC world with ease for more seamless trade experiences. Get in touch with iCustoms right now to improve your trade endeavours and streamline your customs procedures!
Tired of Manual Customs Declarations?
Let iCustoms automate the entire classification and declaration process for you.
People Also Ask
You may also like:
Struggling to Extract, Catagorise & Validate Your Documents?
Capture & Upload Data in Seconds with AI & Machine Learning
Subscribe to our Newsletter
About iCustoms
iCustoms is an all-in-one solution helping businesses automate customs processes more efficiently. With AI-powered and machine-learning capabilities, iCustoms is designed to streamline your all customs procedures in a few minutes, cut additional costs and save time.
Struggling to Extract, Catagorise & Validate Your Documents?
Capture & Upload Data in Seconds with AI & Machine Learning