What is a customs procedure code?

A customs procedure code, or CPC, tells customs what treatment to give the goods on a declaration: whether they are being released to free circulation, entered to a special procedure such as inward processing, warehoused, or exported. It drives how duty, VAT, and reliefs are applied.

What does CPC 40 00 000 mean?

40 00 000 is the most common UK CHIEF import code. It declares goods to free circulation and home use with no previous procedure, meaning a standard import on which duty and import VAT are paid. The CDS equivalent is requested procedure 40 with previous procedure 00.

What is the difference between CHIEF and CDS codes?

CHIEF used a single seven-digit CPC. CDS, the system that replaced CHIEF, breaks the same information into a four-digit code made of a requested procedure and a previous procedure, plus one or more three-character additional procedure codes such as F01 or 000.

Which code is used for inward processing?

Inward processing, where goods are imported for processing with import duty suspended, is declared with CHIEF code 51 00 000 or CDS requested procedure 51 with previous procedure 00. It lets a business import, process, and re-export without paying duty on the imported components.

What additional procedure code means no other procedure applies?

In CDS the additional procedure code 000 means no other procedure applies; it is the common default added when no special relief or condition is being claimed. Other additional codes such as C07 for low-value relief or F01 for returned goods relief replace it when a relief is claimed.

Customs Procedure Code Reference

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Understanding customs procedure codes

A customs procedure code (CPC) is the part of an import or export declaration that tells customs how to treat the goods — release them to free circulation, enter them to inward processing, hold them in a warehouse, or export them. This reference lists the most-used codes for the UK’s legacy CHIEF system and the current CDS model, with a filter by system and keyword.

How it works

The two systems express the same idea differently:

CHIEF : one 7-digit CPC, e.g. 40 00 000
CDS   : requested procedure (2) + previous procedure (2)
        + additional procedure code(s) (3), e.g. 4000 + 000

In CHIEF, 40 00 000 is a plain import to free circulation; the first pair is the requested treatment, the middle pair any previous procedure, and the final three an additional condition. CDS keeps the requested and previous pairs but moves the condition into separate three-character additional procedure codes such as C07 (low value relief) or F01 (returned goods relief), so one declaration line can carry several.

Tips and notes

The codes here are the common ones, not the full tariff. Many goods need a specific combination, and the additional procedure code is where most reliefs are claimed. Always confirm the exact code against the current HMRC or EU tariff for your commodity and movement before submitting, because the wrong code can mean overpaying duty or a rejected declaration.