Guides / Customs procedure codes · Updated 30 September 2026

Customs procedure codes (CPC) on UK declarations explained

The customs procedure code tells HMRC what is happening to your goods. Here is how the code is put together on CDS, what a few common codes mean, and why brokers check it before anything is submitted.

This guide is also available in Polish.

What a customs procedure code actually is

Every UK customs declaration has to tell HMRC one basic thing: what is happening to these goods? Are they being imported and put on the UK market, sent abroad for good, placed in a warehouse, or brought in for processing and re-export? The customs procedure code, usually shortened to CPC, is how the declaration answers that question in a form the system can read.

On the Customs Declaration Service (CDS), the code is built from two data elements that sit next to each other on the declaration:

• Data element 1/10 (procedure code) — four digits. The first two digits are the requested procedure (what you want to happen to the goods now). The third and fourth digits are the previous procedure (what, if anything, happened to them before).
• Data element 1/11 (additional procedure code) — three characters that qualify the main procedure, for example to claim a specific relief. Where no special treatment applies, HMRC's completion notes list 000 as an available code.

Put together, you get the seven-character code that brokers and software often write as one string, such as 4000000 or 40 00 000. The spacing is just a reading aid; what matters is that each part is correct for the goods on that declaration item.

Reading the code: a worked example

Take 4000 with additional procedure code 000. The first pair, 40, is the requested procedure: release to free circulation. The second pair, 00, means the goods were not under any previous customs procedure. The 000 in data element 1/11 means no additional procedure is being claimed. In plain English: ordinary goods, arriving from outside, being imported for use in the UK with duty and import VAT dealt with on release.

Change just the last two digits and the story changes. 4071 still ends in release to free circulation, but the previous procedure is customs warehousing: the goods were sitting in a customs warehouse and are now coming out onto the market. That difference matters, because the warehouse authorisation, the stock records and the duty calculation all have to line up with it.

Some codes HMRC documents

HMRC publishes completion rules for every four-digit procedure code in Appendix 1 of the UK Trade Tariff volume 3 for CDS, split into separate documents for imports and exports. A few commonly seen examples:

This is only a sample. The appendix also covers procedures such as customs warehousing (71), temporary admission (53), re-import (61) and outward processing (21), each with its own list of permitted previous procedures and additional procedure codes. Always read the current completion notes for the exact code you intend to use, because they also say which documents, authorisations and other data elements that code requires.

Why the code carries so much weight

The CPC is not a label for filing. CDS uses it to decide which rules apply to the item, so a single wrong digit can change the outcome of the whole declaration.

• Duty and VAT. The requested procedure decides whether import duty and VAT are due now, suspended or relieved. Declaring 4000 when goods should have gone to inward processing means paying duty you could have suspended; the reverse means claiming a suspension you may not be entitled to.
• Authorisations. Many codes only work if the importer holds the matching authorisation. HMRC's notes for 5100, for example, state that an inward processing authorisation is required, either held in advance or, where allowed, granted through the declaration itself.
• Obligations afterwards. Special procedures come with follow-up duties such as records, time limits and discharge. Choosing one creates obligations that continue after the goods have been cleared.
• Evidence for exports. For exporters, the export procedure code is part of the evidence trail that goods actually left the country, which is often what supports zero-rating for VAT.
• Consistency with other data. The code has to fit the rest of the declaration: previous documents, document codes, the customs value and any transit arrangements, such as goods arriving under T1 transit.

Where the previous procedure trips people up

The previous procedure (digits three and four) is where many mistakes happen, because it depends on the history of the goods rather than on what the trader plans to do next. Typical questions a declarant needs answered before choosing it:

1. Were the goods ever placed in a customs or excise warehouse?
2. Did they arrive under temporary admission, for example for an exhibition, and are now staying?
3. Were they processed under inward processing, and is this the discharge of that procedure?
4. Are they UK goods coming back after being exported, which may point to a returned goods procedure instead of an ordinary import?

If the answer to all of these is no, 00 is usually the right previous procedure. If any answer is yes, the code needs to reflect it, and the earlier declaration or authorisation normally has to be referenced elsewhere on the entry.

Why brokers check the CPC before submitting

A customs broker or agent treats the CPC as one of the first things to confirm, not the last. In practice that means asking about the commercial purpose of the shipment, checking whether the client holds any special procedure authorisations, looking at earlier declarations for the same goods, and then reading HMRC's completion rules for the chosen code to make sure every required document code and data element is there.

For a simple one-off import, the answer is often 4000 with 000. The value of a second check comes with anything less routine: goods leaving a warehouse, items returning after repair, temporary imports that are becoming permanent, or processing arrangements. If you are unsure whether your shipment is routine enough to handle yourself, see do you need a customs broker. For a shorter, UK and EU side-by-side view with examples in Polish trade context, Easy Clearance has published this breakdown of CPC codes.

Quick checklist

• Decide what should happen to the goods now: import for use, export, warehousing, processing or temporary use.
• Establish their customs history to pick the previous procedure digits.
• Confirm any authorisation the procedure needs is in place before the goods arrive.
• Choose the additional procedure code in data element 1/11, using 000 only where no special treatment applies.
• Read HMRC's completion rules for that exact four-digit code and follow its document and data requirements.

Related guides

• UK Freeports and Freeport customs sites explained

• CITES permits between the UK and EU: instruments, leather and timber

• Customs procedure 42: VAT-exempt import and onward EU supply

Sources

• UK Trade Tariff: volume 3 for CDS (gov.uk)
• Appendix 1 (imports): requested procedure 40, release to free circulation (gov.uk)
• Appendix 1 (imports): requested procedure 51, inward processing (gov.uk)
• Appendix 1 (exports): requested procedure 10, permanent export (gov.uk)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.