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.

How do I read the two halves of a CDS procedure code like 6121?

The first two digits are the requested procedure (what you want now) and the last two are the previous procedure (what the goods were under before). 6121 asks for re-import to free circulation (61) after a previous permanent export (21). A previous-procedure half that doesn't match the goods' actual history is a common rejection cause.

What is the Customs Procedure Code Reference?

Reference of customs procedure codes (CPCs) used in UK CHIEF and the current CDS and EU declaration model. Filter by system and keyword to find codes for free circulation, inward processing, customs warehousing, returned goods relief, and export. It runs free in your browser on Gera Tools, with nothing uploaded.

Customs Procedure Code Reference

Name: Customs Procedure Code Reference
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

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 CHIEF and CDS codes are structured

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.

Common code families

Free circulation (most imports)

The workhorse for standard commercial imports is 40 00 000 (CHIEF) or procedure 4000 with additional code 000 (CDS). The goods are released for unrestricted home use, and duty plus import VAT are paid at the border.

Inward processing (IP)

51 00 000 (CHIEF) / procedure 5100 + appropriate IP additional code (CDS). Duty is suspended while the importer processes or transforms the goods, then re-exports the finished product. An authorisation from HMRC is required before use. If the goods are later diverted to the UK market, the suspended duty becomes due.

Customs warehousing

71 00 000 (CHIEF) / procedure 7100 (CDS). Goods sit in an approved customs warehouse with duty suspended until they are removed. Useful for goods whose onward destination or duty classification is not yet decided at the time of import.

Returned goods relief

61 21 000 is the common CHIEF code for goods being re-imported within three years of export. CDS uses additional procedure code F01. No duty is charged if the goods are in the same condition as when exported, and they were originally in free circulation.

Export

10 00 001 is the standard CHIEF export code for permanent export to non-EU countries. CDS uses procedure 1000. There are variants for re-export of non-Union goods and for goods leaving under IP or warehousing procedures.

Quick cross-reference: CHIEF vs CDS

Movement	CHIEF CPC	CDS procedure	CDS additional code
Import to free circulation	40 00 000	4000	000
Inward processing (duty suspended)	51 00 000	5100	IP-specific
Customs warehousing	71 00 000	7100	000
Returned goods relief	61 21 000	6121 / 6110	F01
Permanent export	10 00 001	1000	000

Read a CDS procedure code as two halves: the first pair is what you are asking for now, the second pair is where the goods are coming from procedurally. 6121 therefore means “release to free circulation (61 family, re-import) after previous export (21)” — the previous-procedure half is not decoration, and mismatching it against the goods’ actual history is a common rejection cause.

Declaration mistakes these codes commonly expose

Claiming a relief in the procedure but not the additional code. In CDS the relief usually lives in the three-character additional code (F01, C07…). Declaring 6121 with additional code 000 instead of F01 can mean paying duty on your own returned goods.
Using a special procedure without authorisation. Inward processing and customs warehousing require prior HMRC authorisation (or, in limited cases, authorisation by declaration). Entering 5100 without an authorisation number in the right data element gets the declaration rejected — or worse, accepted and later audited.
Forgetting the discharge leg. Goods entered to IP or warehousing must eventually be discharged by a follow-up declaration (re-export or release to free circulation with duty). The previous-procedure half of that later code (e.g. 4051) is what closes the suspended-duty loop; declaring 4000 instead leaves the special procedure open in customs’ records.
Copying last year’s code. The additional-procedure code lists are living documents — reliefs are added, renamed, and withdrawn. A code combination that cleared in a previous filing can be invalid today, which is why the gov.uk lists, not old declarations, are the reference.

Tips and notes

The codes in this reference cover the most common movements. Many shipments need a specific combination of requested procedure, previous procedure, and additional procedure codes, and the additional code is where most reliefs and special conditions are declared. Always confirm the exact code against the current HMRC Trade Tariff or EU Combined Nomenclature for your commodity and movement before submitting — the wrong code can mean overpaying duty, losing a valid relief, or a rejected declaration. For complex procedures such as IP, end-use relief, or processing under customs control, take formal advice before filing.

Sources and references

HMRC — Customs Declaration Service (CDS) procedure and additional procedure codes — the authoritative CDS code lists
UK Trade Tariff — commodity classification and the reliefs each procedure code claims
EU — Combined Nomenclature and the Union Customs Code — the EU declaration model referenced here

Maintained by the Gera Tools editorial team. Procedure codes and their reliefs change; always confirm the exact requested/previous/additional code combination against the current HMRC CDS guidance or EU CN for your commodity and movement before filing. Last reviewed 2026-07-02.