A Customs Procedure Code (CPC) is an alphanumeric code used by customs authorities, such as HMRC in the UK. These codes indicate the reason for an import or export and assign the appropriate customs treatment.
Additionally, CPCs help identify whether goods are destined for free circulation, warehousing, inward processing, temporary admission, or other customs regimes.
Importers and exporters must enter the correct CPC on their customs declarations to:
- Ensure proper duty and tax assessment
- Comply with customs regulations
- Avoid delays, penalties, or incorrect processing
