Resources
CPC Codes
A "CPC" (Customs Procedure Code) identifies the procedure being claimed on a customs declaration. Below are the codes our customers use most often. There are hundreds more.
Guide only. Choosing the wrong CPC can delay clearance or incur duty. As an HMRC-recommended AEO-F authorised customs agent, we can handle your export clearance, transit documents and import clearances. Get in touch.
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Exports
Used when goods leave the UK.
| 10 40 0001040000 | Permanent export of goods in free circulation from the UK. |
| 23 00 0002300000 | Temporary export: goods leaving the UK that will be re-imported (e.g. exhibitions, repairs). |
| 31 54 F443154F44 | Re-export of goods previously entered to Inward Processing Relief (IPR). |
| 31 71 0003171000 | Re-export of goods previously entered to customs warehousing. |
| 21 00 0002100000 | Temporary export for Outward Processing Relief (OPR): repair, processing or manufacture abroad. |
Imports
Used when goods enter the UK.
| 40 00 0004000000 | Permanent import: goods released to free circulation with duty and VAT paid at the border. |
| 61 23 F016123F01 | Returned goods relief: UK origin goods being re-imported after temporary export. |
| 51 00 0005100000 | Inward Processing Relief (IPR): importer holds an existing IPR authorisation number. |
| 51 00 0015100001 | Inward Processing Relief (IPR) by authorisation by declaration, for importers without their own IPR number. |
| 40 00 C014000C01 | Transferred residency relief: personal effects imported by someone moving to the UK. |
| 40 00 C304000C30 | Sample goods imported as a one-off, relief from duty and VAT under sample provisions. |
| 40 71 0004071000 | Release to free circulation of goods previously declared to a customs warehouse. |