Am I using the correct Customs Procedure Code (CPC)?

This is one of the most commonly asked questions by Chamber members and customers, so let’s start by explaining what Customs Procedure Codes are and touch on why they are so important when trading goods.

What are CPC codes?

Customs Procedure Codes (CPC) are used when you are exporting goods outside the country or bringing goods into the country. The CPC establish the nature of the movement of the goods, and determine how your shipment will be processed, as well as how the duty and taxes will be collected (if applicable). The Tariff (Volume 3) contains the full list of CPCs for the various import and export options. Please find the full list here.

Customs procedure codes are extremely important, and need to be decided before you export, or import. The CPC codes are continuously changing; therefore it is important to be up-to-date with the new regulations that may apply to your goods.

CPC for export:

The Customs Procedure Codes for export will determine how the goods are leaving the country and it will define that what procedures will apply to them. Customs Procedure Codes for export need to be determined before you are doing the customs declaration or clearance.

If you’re selling goods to an overseas customer, the basic export CPC code is 1000 001, which is for permanent exports, when the goods are exported outside the UK in free circulation. The full list for export codes is here (last updated 8 July 2022).

The use of the above and other Customs Procedure Codes (CPCs) does not remove the need to comply with export licensing requirements or other export prohibitions or restrictions. Therefore, before you are shipping it’s important that you’re aware of customs procedures and restrictions, or regulations that may apply to your goods. It is also worth investigating the country that you’re sending the goods to, particularly if you’re exporting to countries that are politically unstable. Find more about restrictions to export here.

CPC for Import:

If you’re bringing goods into the country for home use, and into free circulation, the CPC code that you may be looking for is the 4000 000. Whether you’re using the goods to sell it internally or use them as raw material, this code will be perfectly suitable, please find more about this and other import CPC here

If you want to know how much duty and VAT you will pay for imports, this will depend on the commodity code which can be checked here.

Source: www.gov.uk

Do you want to learn more about CPC codes? We are running a course called: Export Customs procedure and documentation on the 8th of March 2023, where you will learn about what an EORI is, CPC codes, Customs Relief Schemes and more. Please find out more about this course here

Other training Courses :You can view our list of upcoming courses here.

How can we help?

Advice and Support: For further advice on any of the above or support you require with exporting or importing, please email exportbritain@gmchamber.co.uk.