Customs Procedure Codes (CPC) in CDS: A Practical Reference for 2026

What Are Customs Procedure Codes?

Customs Procedure Codes (CPCs) are the codes used on import and export declarations to tell HMRC exactly what customs treatment applies to your goods — whether they are being released into free circulation, placed under a special procedure, re-exported, or entered to a relief. Pick the wrong code and the duty calculation, the reliefs you are entitled to, and the legal basis of the whole declaration can all be wrong.

On the Customs Declaration Service (CDS), the procedure code sits in Data Element (DE) 1/10 and is always four digits: a two-digit Requested Procedure followed by a two-digit Previous Procedure. It is then refined by one or more Additional Procedure Codes in DE 1/11. This reference explains the structure, lists the codes traders meet most often, and shows where the official HMRC tables live.

From CHIEF CPCs to CDS Procedure Codes: What Changed

If you still have paperwork or an internal spreadsheet referring to seven-digit CPCs, it is out of date. Those seven-digit codes belonged to CHIEF, the legacy system CDS replaced. Import declarations moved to CDS first; export declarations followed, and HMRC’s notice to exporters confirmed that from 4 June 2024 the single administrative document (SAD) submitted on CHIEF could no longer be accepted and export declarations had to be submitted electronically on CDS. No declarations have been made on CHIEF since July 2024.

The practical consequence: what CHIEF expressed as one seven-digit CPC, CDS splits into a four-digit Procedure Code (DE 1/10) plus one or more three-character Additional Procedure Codes (DE 1/11). Any conversion table you use should be a current HMRC appendix, not an archived CHIEF list. For the wider declaration picture, see our guide to UK export declarations in CDS.

Understanding the Code Structure

HMRC’s completion rules are explicit: “The first and second digits indicate the Requested Procedure: the customs procedure to which the goods are being entered. The third and fourth digits indicate the Previous Procedure.”

• First two digits — Requested procedure: what you want to happen to the goods now (for example, 40 = release to free circulation, 53 = entry to temporary admission)
• Last two digits — Previous procedure: what happened to the goods before (for example, 00 = no previous procedure, 71 = coming from a customs warehouse)

So 4000 means release into free circulation with no previous procedure — the standard code for a straightforward import. 4071 means release into free circulation from a customs warehouse. Only one four-digit Procedure Code can be declared per goods item, which is precisely why the Additional Procedure Codes exist: they tailor that single code to the circumstances.

Most Commonly Used Procedure Codes for Imports

HMRC’s import appendix covers these Requested Procedures: 01, 07, 40, 42, 44, 51, 53, 61, 71 and 78. The combinations traders meet most often are:

• 4000 — Release to free circulation, standard import with duty and import VAT payable
• 4071 — Release to free circulation from a customs warehouse
• 4200 — Release for free circulation with simultaneous onward supply to an EU member state (Onward Supply Relief)
• 4400 — Release to free circulation with duty relief under the Authorised Use special procedure (formerly known as end-use)
• 5100 — Entry to Inward Processing: goods imported for processing and later re-export
• 5300 — Entry to Temporary Admission
• 6110 — Re-importation with simultaneous release to free circulation, for goods previously exported permanently (the Returned Goods Relief route)
• 7100 — Entry to a customs warehouse

Two distinctions catch people out. First, Authorised Use is procedure 44, not an additional code bolted onto 4000. Second, re-importation after outward processing is not 6110 — outward processing is exported under procedure 21 or 22, so the matching re-import combination is 6121 or 6122. 6110 is for goods that simply went out permanently and came back.

Additional Procedure Codes (DE 1/11)

Every goods item also needs at least one Additional Procedure Code in DE 1/11. These are three characters. Union codes run in lettered series — A (inward processing), B (outward processing), C (relief), D (temporary admission), E (agricultural products) and F (other) — while national codes use a numeric-plus-two-letter format in the 0xx to 9xx ranges. Where DE 1/11 completion notes conflict with the main declaration guide, HMRC states that Appendix 2 takes precedence.

Some codes that are frequently mis-cited:

• 000 — no other Additional Procedure Code applies
• C07 — consignments of negligible value (not an end-use or Authorised Use code)
• F15 — goods introduced in the context of trade with Special Fiscal Territories, or territories with which the EU has formed a customs union (not a tariff quota code)
• 1CG — controlled goods using simplified procedures (not a returned goods relief code)

Because a single Procedure Code can carry multiple Additional Procedure Codes, the combination — not the four digits alone — is what actually determines the treatment. Always read the DE 1/11 notes for the specific code you intend to use. If you are unsure how a code maps to a real shipment, this plain-English breakdown of what a CPC is and how it is built is a useful companion.

Export Procedure Codes

Exports use the same four-digit structure, drawn from a separate HMRC appendix. The Requested Procedures for exports are 10, 11, 21, 22, 23 and 31:

• 1040 — Permanent export or dispatch of goods that were in free circulation
• 1100 — Inward Processing prior export equivalence
• 2100 — Temporary export under Outward Processing, for goods sent abroad to be processed or repaired
• 2300 — Temporary export of Union goods intended to be returned, under Returned Goods Relief (this, not 2100, is the code for goods going out to an exhibition and coming back unchanged)
• 3151 — Re-export of non-Union goods previously entered to Inward Processing
• 3153 / 3171 — Re-export following Temporary Admission or customs warehousing respectively

Where to Find the Official Code Lists

There are three appendices you should bookmark, and they are not interchangeable:

• Appendix 1 (Imports) — DE 1/10 requested and previous procedure codes for import declarations
• Appendix 1 (Exports) — the equivalent list for export declarations
• Appendix 2 — DE 1/11 additional procedure codes, with a separate page per series

Separate appendices also exist for inventory imports/exports and C21i customs clearance requests. HMRC updates these pages regularly, so check the “last updated” date rather than relying on a saved copy.

Choosing the Correct Code: Practical Tips

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? That drives the last two digits.
3. Confirm you hold any authorisation the code requires: inward processing, temporary admission, Authorised Use and customs warehousing all need prior HMRC authorisation.
4. Consult the HMRC appendices for the exact combination — each four-digit code has its own completion notes.
5. Verify the DE 1/11 codes: many procedure codes are only valid with specific additional codes.
6. Get the classification right first: the procedure code decides the treatment, but the commodity code decides the duty rate. If classification is genuinely uncertain, an Advance Tariff Ruling gives you a legally binding answer.

Procedure Code Checklist

• ☐ Confirmed the declaration is being filed on CDS (CHIEF codes no longer apply)
• ☐ Identified the Requested Procedure (first two digits) from the intended treatment
• ☐ Identified the Previous Procedure (last two digits) from the goods’ customs history
• ☐ Checked the four-digit combination exists in the correct Appendix 1 (imports or exports)
• ☐ Selected every required Additional Procedure Code for DE 1/11
• ☐ Read the DE 1/11 completion notes — they override the main guide where they differ
• ☐ Verified any authorisation number the code demands is valid and quoted correctly
• ☐ Cross-checked the commodity code and customs value used on the same entry

Mini-FAQ

Are CPCs still seven digits?

No. Seven-digit CPCs were a CHIEF feature. On CDS the code is four digits in DE 1/10, supported by three-character Additional Procedure Codes in DE 1/11.

How many procedure codes can I use per goods item?

Only one four-digit Procedure Code per goods item in DE 1/10. You can, however, declare multiple Additional Procedure Codes in DE 1/11 to tailor the treatment.

What is the difference between DE 1/10 and DE 1/11?

DE 1/10 states the customs procedure being requested and the one the goods were previously under. DE 1/11 refines it — reliefs, preferences and specific conditions. Both are needed for a valid declaration.

What happens if I use the wrong procedure code?

The declaration may be rejected, or accepted with the wrong duty and VAT treatment. Under-declared duty is recoverable by HMRC after clearance, typically with interest, and a relief claimed under an invalid code can be withdrawn. Amending an incorrect entry after clearance is slower and more expensive than getting it right first time.

Where do I find the official list of procedure codes?

In HMRC’s CDS appendices on GOV.UK — Appendix 1 for DE 1/10 (separate versions for imports and exports) and Appendix 2 for DE 1/11.

Sources (gov.uk)

• Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS) — imports
• Appendix 1: DE 1/10: Requested and Previous Procedure Codes — exports
• Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
• NTE 2024/12: export declarations move from CHIEF to CDS from 4 June 2024

Last reviewed against GOV.UK guidance: 5 August 2026. Procedure codes and completion notes change — always check the current HMRC appendix before filing.

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.