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.
Exports
Used when goods leave the UK.
| 10 00 001 | Permanent export of UK goods to a third country. |
| 23 00 000 | Temporary export — goods leaving the UK that will be re-imported (e.g. exhibitions, repairs). |
| 31 51 000 | Re-export of goods previously imported under Inward Processing Relief (IPR). |
| 10 00 041 | Permanent export of goods previously declared to Customs Warehousing. |
| 21 00 000 | Temporary export for Outward Processing Relief (OPR) — repair, processing or manufacture abroad. |
Imports
Used when goods enter the UK.
| 40 00 000 | Permanent import — goods released to free circulation with duty and VAT paid at the border. |
| 61 23 F01 | Returned goods relief — UK origin goods being re-imported after temporary export. |
| 51 00 000 | Inward Processing Relief (IPR) — importer holds an existing IPR authorisation number. |
| 51 00 001 | Inward Processing Relief (IPR) by authorisation by declaration — for importers without their own IPR number. |
| 40 00 C01 | Transferred residency relief — personal effects imported by someone moving to the UK. |
| 40 00 C30 | Sample goods imported as a one-off, relief from duty and VAT under sample provisions. |
| 40 71 000 | Release to free circulation of goods previously declared to a customs warehouse. |
| 07 00 000 | Entry to a customs warehouse following release for free circulation in another EU state. |