Understanding Customs Procedure Codes: A Practical Reference

What Are Customs Procedure Codes?

Customs Procedure Codes (CPCs) are numerical codes used on import and export declarations to indicate the specific customs treatment applied to goods entering or leaving the United Kingdom. Each code tells HMRC exactly what you intend to do with the goods — whether they are being released into free circulation, placed under a special procedure, re-exported, or processed under a relief scheme.

According to GOV.UK Appendix 1, procedure codes on the Customs Declaration Service consist of a four-digit requested procedure code (DE 1/10) followed by a previous procedure code. Getting the right combination is essential for accurate duty calculation and legal compliance.

Understanding the Code Structure

A CDS procedure code in DE 1/10 is a four-digit code split into two pairs:

• First two digits — Requested procedure: what you want to happen to the goods now (e.g., 40 = release to free circulation, 21 = temporary admission)
• Last two digits — Previous procedure: what previously happened to the goods (e.g., 00 = no previous procedure, 71 = coming from customs warehousing)

For example, 4000 means the goods are being released into free circulation with no previous procedure — the most common code for straightforward imports. 4071 means release into free circulation from a customs warehouse.

Most Commonly Used Procedure Codes for Imports

• 4000 — Release to free circulation, standard import with duty and VAT payable
• 4200 — Release to free circulation with simultaneous re-dispatch to another EU country (used under specific Northern Ireland arrangements)
• 4071 — Release from customs warehousing into free circulation
• 5100 — Inward processing, where goods are imported for processing and re-export
• 5300 — Temporary admission with total relief from duty
• 6110 — Re-importation of goods previously exported under outward processing

Additional Procedure Codes (DE 1/11)

Beyond the main four-digit procedure code, CDS declarations require additional procedure codes in DE 1/11. These three-digit codes provide further detail about reliefs, preferences, or special conditions. Common examples include:

• 000 — No additional procedure
• C07 — End use relief authorisation
• F15 — Goods imported under a tariff quota
• 1CG — Goods subject to customs duty relief for returned goods

Export Procedure Codes

Export declarations also use procedure codes, though with different prefixes:

• 1040 — Permanent export of goods in free circulation
• 2100 — Temporary export (e.g., for exhibition or repair abroad)
• 3151 — Re-export of goods previously imported under inward processing

Choosing the Correct Code: Practical Tips

Selecting the wrong procedure code is one of the most common errors on customs declarations. Here is how to get it right:

1. Start with the purpose: are you importing for domestic consumption, processing, temporary use, or warehousing?
2. Check the previous history: were the goods previously under a special procedure?
3. Consult the HMRC appendices: the CDS procedure code tables list every valid combination
4. Verify additional codes: many procedure codes require specific additional codes in DE 1/11 to be valid

If you are unsure, consult a professional. The team at agencjacelna.uk deals with procedure code selection daily and can ensure your declarations are correct. Submit your enquiry via easyclearance.pl for fast assistance.