CPC Code Explained: Customs Procedure Codes UK (2026)

What is a CPC code (and what does CPC mean in customs and shipping)?

CPC stands for customs procedure code. When goods are imported, exported or moved under a special procedure, the declaration must say which customs treatment applies. The CPC is how you say it. HMRC's guidance calls these the requested and previous procedure codes (data element 1/10) and the additional procedure codes (data element 1/11). The CPC belongs to the customs declaration, not to the transport booking.

The CPC sits in the customs declaration you file in CDS. It is separate from other filings that may be needed for the same movement, such as an entry summary declaration or a goods movement reference, which carry their own data sets.

How a customs procedure code is built: 4 digits plus 3 characters

According to HMRC's Appendix 1, the four digits split into two pairs:

• Digits 1 and 2: the requested procedure. The customs procedure the goods are being entered to.
• Digits 3 and 4: the previous procedure. The procedure the goods are being removed from. The digits 00 mean the goods have not been under any previous procedure.

So 4000 reads as requested procedure 40 (release to free circulation) with no previous procedure, while 6123 sits in requested procedure 61 (re-importation) and is listed by HMRC as release to Returned Goods Relief.

The additional procedure code is a separate three-character code in data element 1/11. It adds conditions to the four-digit code. Not every pairing is allowed: HMRC publishes a correlation matrix that shows which additional codes can accompany each procedure code. Two rules from the guidance are worth remembering:

• Only one four-digit procedure code can be declared against each goods item, but you can use several additional procedure codes to fit the circumstances.
• All procedure codes on a single declaration must belong to the same declaration category. For example, a code from the H2 category cannot be combined with one from H4 on the same declaration.

Customs procedure codes list 2026: the main import series

This is a selection from HMRC's import index list, not the full list. Each series is named by the first two digits.

HMRC also lists the 01 series (release to free circulation with onward dispatch to another Customs Union territory) and the 07 series (release with simultaneous entry to an excise warehouse). The import appendix was last updated on 6 October 2026, so always check the live version before relying on a code from memory.

CPC codes for import: standard import and common special procedures

For an ordinary commercial import where the goods are simply released into the UK market, the code family is the 40 series, with 4000 as the base code. If the goods come out of a special procedure, the previous-procedure digits change: 4051 after inward processing, 4053 after temporary admission, 4071 from a customs warehouse.

Special procedures have their own series. Goods entering inward processing use the 51 series, temporary admission uses the 53 series, and customs warehousing the 71 series. Goods coming back after being exported use the 61 series, which HMRC titles "Re-importation with simultaneous release to free circulation". The declaration category also matters: HMRC's table allows 01, 07, 40, 42, 44 and 61 under category H1, 71 and 78 under H2, 53 under H3 and 51 under H4.

The 42 series applies only to goods imported into Northern Ireland (from Great Britain or from outside the UK) that are at the same time supplied on, VAT-exempt, to another EU member state. This is the onward supply relief route, and we cover it in more detail in our guide to customs procedure 4200.

CPC codes for export from the UK

Export declarations use a different set of requested procedures, listed in a separate Appendix 1 for exports. According to HMRC's export index:

• 1040: permanent export or dispatch of Union goods or goods in free circulation and home use.
• 2100: temporary export under outward processing.
• 2300: temporary export or dispatch of goods in free circulation intended to return under Returned Goods Relief.
• 3151: re-export of non-Union goods previously entered to inward processing.
• 3153: re-export of non-Union goods previously entered to temporary admission.

The export series are 10, 11, 21, 22, 23 and 31. The first two digits again show the requested procedure and the last two the previous procedure. Code 1000, which you may see on EU export declarations (for example an export lodged in Poland), is not on HMRC's CDS export list: in the UK, permanent export is normally declared under 1040. See HMRC's export step-by-step guide for the wider process.

How to choose the right CPC code, step by step

HMRC's CDS guidance sets out a clear order of work. For exports it reads as follows; the import side uses the import versions of the appendices:

1. Find the commodity code in the UK Integrated Online Tariff, and note any measures or document codes that apply. Our guide to finding and verifying an HS code helps here.
2. Choose the four-digit procedure code from the Appendix 1 index list that matches what is happening to the goods.
3. Check the correlation matrix for the additional procedure codes allowed with that procedure code.
4. Select the additional procedure code(s) from Appendix 2 that match your circumstances.
5. Add the required additional information and documents shown in the procedure-specific completion notes (HMRC's Appendix 4 for additional information codes and Appendix 5 for documents).
6. Complete the declaration using the CDS completion instructions. Where Appendices 1 and 2 give a different rule from the general instructions, the appendices take precedence.

The party filing the declaration will need an EORI number and the shipment details, including the agreed Incoterms. Our walkthrough of reading CDS declaration fields shows where the CPC sits among them.

Common mistakes and what happens if the CPC is wrong

• Picking by habit. Reusing 4000 for goods that qualify for a relief means the relief is not claimed. For returning goods, the 61 series exists for exactly this reason.
• Ignoring the previous procedure. Goods leaving a customs warehouse or inward processing need the matching previous-procedure digits (4071, 4051), not a plain 4000.
• Mixing categories. Procedure codes on one declaration must all come from the same declaration category.
• Using an unlisted additional code. A combination missing from the correlation matrix is not permitted.
• Relying on an outdated list. HMRC amends the appendices regularly, for example adding the 78 series for Free Zones/Freeports.

If CDS rejects a declaration, see CDS rejected declaration error codes for how to read them, and our overview of the Customs Declaration Service for the wider system.

CPC code FAQ

What is a CPC code?

A CPC (customs procedure code) is the code on a customs declaration that states what the goods are being declared for, such as release into free circulation, temporary admission or permanent export. In CDS it has two parts: a four-digit procedure code in data element 1/10 and a three-character additional procedure code in data element 1/11.

What does CPC mean in shipping and customs?

In customs paperwork, CPC is short for customs procedure code. It is part of the customs declaration, not the transport booking, and it is chosen by whoever completes the declaration (you or your customs agent).

What is the CPC code for standard UK import?

HMRC's list of requested procedure codes shows 4000 as 'Release to free circulation', which is the code family used when goods are released into the UK market without a special procedure. Which additional procedure code goes with it depends on your circumstances, so check the correlation matrix.

What is the CPC code for UK export?

For permanent export of Union goods or goods in free circulation and home use, HMRC's export list shows 1040. Other export codes cover different situations, for example 2300 for temporary export of goods intended to return under Returned Goods Relief.

Where can I find the full list of customs procedure codes?

The full lists are published by HMRC on GOV.UK: Appendix 1 for the four-digit procedure codes (separate versions for imports and exports), Appendix 2 for additional procedure codes, and a correlation matrix showing which combinations are allowed. They are updated from time to time, so use the current version.

What happens if I use the wrong CPC code?

The declaration may be rejected by CDS, or accepted with the wrong customs treatment, which can affect duty and any relief you were relying on. If you spot an error, correct it with the declaration route HMRC provides, or ask your agent to review the declaration.

Can I declare more than one CPC on the same goods item?

No. HMRC's guidance says only one four-digit procedure code can be declared against each goods item in data element 1/10. You can tailor the treatment with several additional procedure codes in data element 1/11, and all procedure codes on one declaration must come from the same declaration category.

Official sources

• GOV.UK: UK Trade Tariff, customs procedure codes (HMRC)
• GOV.UK: Appendix 1, DE 1/10 requested and previous procedure codes (imports) (HMRC)
• GOV.UK: Appendix 1, DE 1/10 requested and previous procedure codes (exports) (HMRC)
• GOV.UK: Appendix 2, DE 1/11 additional procedure codes (imports) (HMRC)
• GOV.UK: 4-digit to 3-digit procedure to additional procedure code correlation matrix for CDS (HMRC)
• GOV.UK: Navigate the CDS declaration instructions for exports (HMRC)
• GOV.UK: Import goods into the UK, step by step
• GOV.UK: Export goods from the UK, step by step