What are Customs Procedure Codes? What are they used for?
Sales Manager and On-Going Support subscriber Andrea C asked about Customs Procedure Codes. Find out what we explained.
You can find out how CPC codes work and how they are to be entered in the customs declaration as well as importer and exporter responsibilities that come with using them during our Essential Import Training course. Find out more & book here: https://www.customsmanager.org/booking
The customs procedure codes (CPCs) identify the customs and/or excise regimes which goods are being entered into and removed from (where this applies).
Customs Procedure Codes or Procedure codes are entered into your customs IT system, in the UK, for example, this could be CHIEF or CDS, in Germany ATLAS etc. They tell customs why the goods are moving. CPCs tell Customs, in a short-hand way, why goods were being imported or exported.
For example, in the UK, Volume 3 of the Trade Tariff contains all of the CPC codes with explanations - these apply to the user of the goods. There 350+ code combinations for import, which proves how many different categories of customs transactions there are.
The CPC is completed at export as well as import.
The CPC is based on a 2 digit code that identifies a customs procedure, eg removal from warehouse, entry to the free zone, and export under Outward Processing Relief (OPR). The CPC is built up into a 7-digit code from this.
The first 2 digits identify the community code for procedure applied for, ie the regime to which goods are being entered.
The second 2 digits identify the code for the previous procedure, ie regime from which goods are being withdrawn (where there is none this code will be ‘00’).
If the first 2 digits are ‘00’ or ‘01’ then the second 2 digits will also be of national use only.
Third 3 digits: - national coding to break down community headings into more detail.
Combine 2 of these basic elements to produce a 4-figure code
05 Free circulation with simultaneous entry under an inward processing procedure other than those referred to under codes 02 and 51.
07 Free circulation with the simultaneous entry of the goods under a warehouse procedure (including placing them in other premises under fiscal control).
10 Permanent dispatch/export.
21 Temporary dispatch/export under the customs outward processing procedure other than that referred to under code 25.
22 Temporary dispatch/export under an outward processing procedure other than those referred to under codes 21 or 25.
23 Temporary dispatch/export for return in an unaltered state.
31 Redispatch/re-export of goods which are not in free circulation.
40 Home use with simultaneous entry for free circulation.
41 Home use with simultaneous entry for free circulation for the inward processing procedure (drawback system).
42 Home use with simultaneous entry for free circulation of goods subject to a zero-rated onward supply.
45 Partial entry for home use with simultaneous entry for free circulation and for a warehousing procedure including deposit in other premises under fiscal control.
46 Free circulation under inward processing procedure (drawback system) in a customs warehouse.
47 Free circulation under inward processing procedure (drawback system); in a free zone or free warehouse.
49 Home use of goods previously released for free circulation in the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in Chapters 25 - 97 of the Tariff); or goods originating in those special territories or countries.
51 Inward processing procedure (suspension system).
52 Inward processing procedure other than those referred to under codes 02 and 51.
53 Import under temporary import procedure. (Temporary Admission).
54 Goods placed or obtained under the inward processing procedure (suspension system) carried out in the UK or an EU member state (and not released for free circulation there).
61 Reimportation with simultaneous entry for free circulation and home use.
63 Reimportation with simultaneous entry for free circulation and home use of goods subject to a zero-rated onward supply.
68 Reimportation with simultaneous entry for free circulation and a warehouse procedure (including deposit in other premises under fiscal control).
71 Customs warehousing procedure including deposit in other premises under customs control.
76 Export warehousing or deposits in a free zone with advance payment of export refunds for products of goods intended for export without further processing.
77 Warehousing with intention to export with advance payment of export refunds for processed products and goods obtained from basic products.
78 Free zone except in the case provided for under code 76.
95 Supplies for ships’ and aircraft stores.
96 Supplies by duty – and tax-free shops at ports and airports.
The code 00 may be used to indicate no previous procedure (ie as the third and fourth digits only).
You can find out how CPC codes work and how they are to be entered in the customs declaration as well as importer and exporter responsibilities that come with using them during our Essential Import Training course. Find out more & book here: https://www.customsmanager.org/booking
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Find out more
UK procedure codes
EU Procedure Codes
EUCDM Guidance Document EU Commission Ho
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SAD Guidance during the transition perio
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