Customs Procedure Codes: A Guide to Common CPC Codes

Reference archive · 10 November 2026 · Andrew James Forwarding

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Customs Procedure Codes describe the customs treatment requested for your goods. When importing through ports such as London Gateway, Felixstowe, Liverpool, and Immingham, choosing the correct procedure helps establish which customs requirements, duties, VAT arrangements and reliefs apply. An incorrect declaration can lead to delays, extra charges or compliance action.

This guide focuses on imports into Great Britain. Northern Ireland movements can have different requirements, so check the instructions for the specific movement.

Understanding CPCs on the Customs Declaration Service

On the Customs Declaration Service (CDS), the four-character procedure code goes in Data Element 1/10. Its first two characters describe the requested procedure and its next two describe the previous procedure. Three-character additional procedure codes go separately in Data Element 1/11.

You may still see these written together in the familiar format 40 00 000, or searched for as 4000000. For a CDS declaration, assess procedure code 4000 and additional procedure code 000 separately against HMRC's current instructions.

Common Customs Procedure Codes

CPC 40 00 000 — release to free circulation

Procedure 4000 can apply to goods being released to free circulation without a previous customs procedure. Commercial goods intended for resale are one example, but resale alone does not determine the correct code.

• When it may apply: Goods imported permanently for the British market, where the conditions for procedure 4000 are met and no different procedure is required.
• What 000 means: Additional procedure code 000 indicates that no other additional procedure code applies. It is not a default: check every permitted additional code first, and do not combine 000 with another additional procedure code on the same goods item.
• Duty and VAT: Any charges due must be dealt with using the appropriate arrangements. This does not always mean paying both immediately at the port. Eligible UK VAT-registered businesses may use postponed VAT accounting, and duty deferment may be available where its conditions are met.

See HMRC's procedure 40 instructions, its rules for additional code 000, and postponed VAT accounting guidance.

Personal belongings and temporary imports need separate consideration

• Personal effects: Do not assume that 40 00 000 claims relief for a household move. Where Transfer of Residence relief is approved and applicable, HMRC specifies 40 00 C01. The right declaration depends on the relief and the circumstances; personal belongings are not automatically rejected simply because they are not commercial goods. See HMRC's Transfer of Residence guidance.
• Temporary imports: Goods coming for an exhibition, testing or another temporary use may qualify for Temporary Admission. Goods coming for processing or repair may instead require Inward Processing. Establish the intended use and any authorisation requirements before selecting a procedure.

Alternative procedure options

Different situations require different combinations of requested, previous and additional procedure codes:

• Temporary Admission — procedure 53: For qualifying temporary uses, such as exhibitions or testing, with an intention to re-export. Relief may be full or partial and is subject to conditions. A suitable D-series additional procedure code is required. See HMRC's Temporary Admission instructions.
• Inward Processing — procedure 51: For qualifying goods imported for processing or repair under the relevant authorisation and conditions. This is distinct from Temporary Admission. See HMRC's Inward Processing instructions.
• Re-importation — procedure 61: Relevant when goods return after export. Returned Goods Relief may be available where its conditions are satisfied, but it must be claimed using the appropriate procedure and additional codes; procedure 61 alone does not establish entitlement. See HMRC's re-importation instructions.
• Customs warehousing — procedure 71: For goods entered into an authorised customs warehouse, suspending applicable import charges while the goods remain under the procedure. Physical storage in a warehouse alone does not establish this treatment. See HMRC's customs warehousing instructions.

Let us audit your customs strategy

Selecting the right procedure means understanding your shipment's history, intended use and supporting documents. If your business moves 1–10 containers a month or handles regular European groupage, an independent review can help identify declaration errors, missed reliefs and avoidable delays.

Need an expert eye on your customs declarations? Andrew James Forwarding has over 20 years of freight experience. Contact our team for customs brokerage and consulting advice.

HMRC guidance checked on 10 November 2026. Confirm the current instructions and the circumstances of your goods before submitting a declaration.