Customs Procedure Codes, or CPCs, are codes used on customs declarations to tell authorities what is happening to the goods and which customs treatment should apply. A CPC may indicate whether goods are being imported for free circulation, temporarily imported, exported, re-exported, placed in a warehouse, moved under transit, repaired, processed, or returned. The code affects how customs processes the shipment, whether duties or VAT are due, and what documentation or controls are required. CPCs are used in UK and EU customs declarations and also identify the previous procedure the goods were under.
- Used in CDS (UK) and TARIC (EU) entry systems
- Different CPCs apply to goods entering for home use, temporary admission, inward processing, or re-export
- The CPC combination governs which duties and taxes are applicable
- Customs brokers select the correct CPC based on the nature of the transaction
Related terms: Customs Clearance, Customs Entry, Bonded Goods, In-Bond Shipment.
