Customs Procedures Codes (CPCs)

Customs Procedure Codes (CPC) | CUSTOMS ACRONYMS & GLOSSARY


The customs procedure codes (CPCs) identify the customs and/or excise regimes which goods are being entered into and removed from (where this applies). The CPC is completed at export as well as import.

CPC Format

  • The CPC is based on a 2 digit community code which identifies a customs procedure, eg removal from warehouse, entry to 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 regime to which goods are being entered. Special UK only codes of ‘00’ and ‘01’ are also used.

  • The second 2 digits identify community code for previous procedure, ie regime from which goods are being withdrawn (where there is none this code will be ‘00’).

Following are some of the example of customs procedures codes:

  • 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 simultaneous entry of the goods under a warehouse procedure (including placing 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.

  • 46: Free circulation under inward processing procedure (drawback system) in a customs warehouse.

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