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Customs Additional Procedure Codes for Duty Relief (C-Series Codes)


Introduction


This is a quick guide on Customs Additional Procedure Codes for claiming a duty Relief.

The customs procedure codes identify the customs excise regimes from which goods are being entered and removed. The CPC is completed at export as well as import.

The CPC is based on a two-digit community code that identifies a customs procedure, e.g. removal from warehouse, entry to the free zone, and export under Outward Processing Relief. The CPC is built up into a seven-digit code from this.

Additional Procedure Codes. A three-digit code is used to identify any supplementary conditions that apply to the intended use of the goods.

For example, if both Customs Duty and Import VAT are being claimed, two separate Additional Procedure Codes will need to be quoted. One must claim Customs Duty relief, the other for Import VAT relief.

In this guide, we look at the C-Series Codes that relieve the customs duty on your customs declaration. Using these codes will require additional documentation on your part to obtain relief on the customs duty. The following are some of the possible scenarios that are eligible for the relief on the customs duty.


Additional Procedure Codes for Duty Relief


C01: Personal property belonging to natural persons transferring their normal place of residence to the Union.

C02: Trousseaux and household effects imported on the occasion of a marriage.

C03: Presents customarily given on the occasion of a marriage.

C04: Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union.

C06: School outfits, educational materials and related household effects.

C07: Consignments of negligible value.

C08: Consignments sent from one private individual to another.

C09: Capital goods and other equipment imported on the transfer of activities from a third country into the Union.

C10: Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons involved in a non-profit making activity.

C11 and C12: Educational, scientific and cultural materials; scientific instruments and apparatus.

C13: Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools).

C14: Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union.

C15: Laboratory animals and biological or chemical substances intended for research.

C16: Therapeutic substances of human origin and blood-grouping and tissue-typing reagents.

C17: Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment.

C18: Reference substances for the quality control of medicinal products.

C19: Pharmaceutical products used at international sports events.

C20: Goods for charitable or philanthropic organisations – basic necessities imported by State organisations or other approved organisations.

C21: Articles intended for the blind.

C22: Articles intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools).

C23: Articles intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools).

C24: Articles intended for other disabled persons (other than blind persons) imported by disabled persons themselves for their own use (including spare parts, components, accessories and tools).

C25: Articles intended for other disabled persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools).

C26: Goods imported for the benefit of disaster victims.

C27: Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union.

C28: Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities.

C29: Goods to be used by monarchs or heads of state.

C30: Samples of goods of negligible value imported for trade promotion purposes.

C31: Printed advertising matter.

C32: Small representative samples of goods manufactured outside the customs territory of the Union, intended for a trade fair or similar event.

C33: Goods imported for examination, analysis or test purposes.

C34: Consignments, sent to organisations protecting copyrights or industrial and commercial patent rights.

C35: Tourist Information literature.

C36: Miscellaneous documents and articles.

C37: Ancillary materials for the storage and protection of goods during their transport.

C38: Litter, Fodder and Feeding Stuffs for Animals During Their Transport.

C39: Fuel and lubricants present inland motor vehicles and special containers.

C40: Materials for cemeteries for, and memorials to, war victims.

C41: Coffins, funerary urns and ornamental funerary articles.

C42: Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking).

C43: Personal property belonging to a natural person having an intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking).

C44: Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union.

C45: Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union.

C46: Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen.

C47: Seeds, fertilisers and products for the treatment of soil and crops intended for use on property located in the customs territory of the Union adjoining a third country.

C48: Goods contained in the personal luggage and exempted from VAT.

C49: Goods for charitable or philanthropic organisations – goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons.

C50: Goods for charitable or philanthropic organisations – equipment and office materials sent free of charge.

C51: Cups, medals and similar articles of an essentially symbolic nature which having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union.

C52: Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country, to be presented in the Customs Territory of the Union, to a person having their normal place of residence in the EU.

C53: Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events.

C54: Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities.

C55: Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty.

C56: Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which apart from their advertising function, are not capable of being used otherwise.

C57: Goods imported solely to be demonstrated or to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event.

C58: Various materials of little value, such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used.

C59: Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs, and other articles supplied free of charge to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event.

C60: Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security).

C61: Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security).

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