Customs Procedure Codes

What are customs procedure codes?

Customs procedure codes (CPCs) are codes that HM Revenue and Customs (HMRC) uses to identify why goods are being imported or exported, and therefore which customs regime applies. The importer or exporter enters the CPC on the declaration at the time of import or export.

What does a CPC look like?

A CPC is a seven-character code that combines a four-digit procedure code with a three-character additional procedure code. For example, 4000 is the procedure code for release for free circulation, which covers standard imports for the UK market.

The wrong CPC can lead HMRC to charge the wrong duty or VAT, delay clearance, or trigger an audit. The right code depends on what you're doing with the goods, such as selling them in the UK, storing them in a customs warehouse, or processing them for re-export, so brokers check it on every declaration.

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