A Customs Procedure Code (CPC) identifies the customs treatment requested for goods on an import or export declaration. It tells customs authorities whether goods are entering free circulation, moving into customs warehousing, undergoing processing or following another customs procedure.
The code format and requirements vary by country and customs system.
A customs procedure code identifies the requested treatment of goods and, where applicable, the customs procedure they were previously placed under.
For example, imported goods may enter free circulation, remain in a customs warehouse or undergo processing before entering the domestic market or being re-exported. Each situation requires the appropriate customs procedure on the declaration.
The correct code depends on the purpose of the shipment and its customs history, not simply the type of product being shipped.
The United Kingdom uses the Customs Declaration Service (CDS) for customs declarations.
Under CDS, a four-digit Procedure Code identifies the requested and previous customs procedures. A separate three-character Additional Procedure Code may also be required.
For example, 4000 represents release to free circulation where no previous customs procedure applies.
- 40: Release for free circulation.
- 00: No previous customs procedure.
The former CHIEF system used seven-digit Customs Procedure Codes. CDS separates the procedure information into distinct code fields.
For current definitions and applicable conditions, consult HMRC’s guidance on Requested Procedure 40.
The procedure code affects how customs processes the declaration and applies the relevant rules.
An incorrect code may cause a declaration to fail validation, delay clearance or lead to incorrect duty or tax treatment.
Importers should confirm the applicable procedure with their customs broker or declarant before submitting a declaration.
Customs Procedure Code vs. HS Code
Although both appear in customs documentation, they serve different purposes.
- Customs Procedure Code (CPC): Identifies the customs treatment requested for the goods.
- HS Code (Harmonized System Code): Classifies the product for tariff and statistical purposes.
For example, two shipments may contain the same product and share the same HS code. However, they may use different customs procedure codes if one enters free circulation and the other enters customs warehousing.
Both codes help customs authorities process declarations accurately, but they are not interchangeable.
