Guidance

Exports: alphabetical index of customs procedure codes

Updated 15 April 2024

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

A to C

A

Item	Customs procedure code
Admission Temporaire/Temporary Admission (ATA) Carnets	10 00 052
ATA Carnet which needs a Customs Handling Import and Export Freight declaration as licence needs to be declared	10 00 053

B

Item	Customs procedure code
Basic declaration	10 00 001
Beer, produced in the UK, from a licenced or registered premises	10 00 001

C

Item	Customs procedure code
Common Agricultural Policy (CAP) goods: boned meat of adult male eligible for Special Export Refund having previously been placed in a warehouse	10 76E51
CAP goods: boned meat of adult male eligible for Special Export Refund placed in a warehouse prior to export	76 00 E51
CAP goods: frontier and local clearance procedures, for refunds or charges.	10 00 E51/E52/E53/E61/E62/E63/E71
CAP goods: goods containing Inward Processing (IP) goods being exported	31 51 E51/E52/E53/E61/E62/E63/E64/E71
CAP goods: goods from an EU member state exported via the UK	10 00 044
CAP goods: goods supplied by approved victuallers to entitled destinations	10 00 F62/F63/F64
CAP goods: goods that require an export licence although a refund is not being claimed	10 00 027
CAP goods: processed goods containing IP ingredients for victualling	31 51 F62
CAP goods: processed goods containing IP ingredients entitled to victualling warehouse	31 51 F63
CAP goods: processed goods containing IP ingredients exiting victualling warehouse	31 51 F64
Customs Supervised Export (CSE) with a memorandum of understanding (MOU) - goods where the value is £750 or less	10 00 077
CSE with an MOU - goods where the value is £2000 or less	10 00 079
CSE with an MOU - goods of no statistical interest	10 00 078
CSE – pre-shipment notification only	10 00 014

For full details of these customs procedure codes (CPC), see the notes in the UK Trade Tariff, Volume 3. CAP goods can also be exported, under non-specific customs procedure codes, where appropriate, eg where refund is claimed on goods subject to excise duties, etc.

D to F

D

Item	Customs procedure code
Drawback, excise goods	10 00 002

E

Item	Customs procedure code
End-Use relief – full declaration	10 40 000
End-Use relief – exported using the Simplified Declaration Procedure	10 40 001
End-Use relief – exported using Entry in Declarant’s Records (EIDR)	10 40 002
End-Use relief – supplementary declaration	10 40 003
Excise goods, community and national, removed from excise warehouse where a CAP refund/CAP license is claimed/required (frontier procedure)	10 07 E61/E62/E63/E71
Excise goods, community, removal from excise warehouse	10 07 002
Excise goods, national, removal from excise warehouse	10 07 014
Export preference	10 00 018

F

-

G to I

G

-

H

-

I

Item	Customs procedure code
IP – civil aircraft parts article 544c	10 00 051
IP – free circulation goods – EX/IM, IM/EX	10 40 006
IP – drawback – using SDP	10 41 000
IP – drawback – using EIDR	10 41 001
IP – drawback – supplementary declaration	10 41 002
IP – drawback – where a claim for repayment of duty will be made	10 41 003
IP – drawback – equivalence / common stocking	10 41 004
IP – suspension – prior export equivalence EX/IM using form INF5	11 00 000
IP – suspension – prior export equivalence EX/IM using form INF5 using SDP	11 00 001
IP – suspension – prior export equivalence EX/IM using form INF5 using CSE	11 00 002
IP – suspension – prior export equivalence EX/IM using form INF5 – supplementary declaration	11 00 003

J to L

J

-

K

-

L

Item	Customs procedure code
Low value exports - goods (other than those of no statistical interest) where the value is £750 or less and the net weight is 1000kg or less	10 00 097

M to O

M

Item	Customs procedure code
Made-wine, duty unpaid from entered premises	10 07 006
Methylated spirits, duty unpaid from licenced premises	10 07 006
Military use abroad, goods for (exports)	10 00 012

N

Item	Customs procedure code
New export system - end-use goods under SDP	10 40 001
New export system - end-use goods under EIDR	10 40 002
New export system - free zone goods under SDP	10 78 001
New export system - IP drawback goods under SDP	10 41 000
New export system - IP drawback goods under EIDR	10 41 001
New export system - IP suspension goods under SDP	31 51 001
New export system - IP suspension goods under EIDR	31 51 002
New export system - temporary admission relief under SDP	31 53 001
New export system - temporary admission relief under CSE	31 53 002
New export system - outward processing relief under SDP	21 00 001
New export system - outward processing relief under CSE	21 00 002
New export system - customs warehousing under SDP	31 71 001
New export system - customs warehousing under CSE	31 71 002
Non-statistical exports - goods or no statistical interest and all exports to the Channel Islands	10 00 098

O

Item	Customs procedure code
Outward Processing Relief - basic declaration	21 00 000/001/002/003/004/005
Outward Processing Relief - IP (drawback) and goods from excise warehousing	21 51 B52/51 000
Outward Processing Relief - IP (suspension), goods using a full authorisation	21 51 002
Outward Processing Relief - IP (suspension) and excise warehousing	22 00 001
Outward Processing Relief - processing textiles CPC (export)	22 00 001

P to R

P

Item	Customs procedure code
Perry, duty unpaid, from entered premises	10 07 006
Personal effects exported from the UK to a country outside of the EU	10 00 096

Q

-

R

Item	Customs procedure code
Re-exportation - goods from customs warehouse	31 71 000
Re-exportation - goods from customs warehouse	31 71 001
Re-exportation - duty relief goods	10 40 005
Re-exportation - goods from free zone	31 78 000
Re-exportation - IP drawback goods	10 41 002/10 41 003
Re-exportation - IP drawback (supplementary declaration)	10 41 002
Re-exportation - IP suspension goods	31 51 000
Re-exportation - IP suspension (VAT only) goods	31 51 A52
Re-exportation - IP suspension (Form INF 5 EX/IM) or (Form INF 9 IM/EX) equivalence	11 51 000
Re-exportation - IP suspension goods and CAP goods (mixed)	31 51 003
Re-exportation - re-export of Temporary Admission goods	31 53 000
Re-exportation - goods not in accordance with contract defective, damaged or in special situations	10 40 004
Re-exportation - tobacco products, community other than national, ex registered tobacco premises	31 07 002
Re-exportation - end-use goods (other than shipwork or aircraft and aircraft parts)	10 40 001
Re-exportation - end-use goods, shipwork	10 40 002
Re-exportation - end-use goods, aircraft and aircraft parts	10 40 003
Re-exportation - end-use Museums and Galleries Relief (CSDR) Exports	31 40 C12

S to U

S

Item	Customs procedure code
SDP - pre-shipment declaration only	10 00 011
SDP with an MOU - goods where the value is £750 or less	10 00 067
SDP with an MOU - goods where the value is £2000 or less	10 00 069
SDP with an MOU - goods of no statistical interest	10 00 068
Simplified procedure at export for Outward Processing Relief repair	21 00 004

T

Item	Customs procedure code
Temporary exports - for return in an unaltered state	23 00 000
Temporary exports - under an outward processing procedure other than code 21	22 00 000
Tobacco products - credit or repayment of duty claimed	10 00 004
Tobacco products - registered tobacco premises, removals from	10 07 015
Transfer of Residence	40 00 C01

U

-

V to Z

V

Item	Customs procedure code
Visiting forces goods	10 00 013

W

Item	Customs procedure code
Whisky - UK produced, consigned to non-EU country via an EU member state	10 07 001
Whisky - IP suspension (whisky produced under the Inward Processing Relief Scotch Whisky Scheme), exported direct to non-EU country	31 51 000
Whisky - UK produced, if destined for one of the Special Territories	10 07 014
Whisky - other than UK produced, in free circulation, removal from excise warehouse	10 07 002

X

-

Y

-

Z

-

2. Numerical list

Customs procedure codes	Series
10 00 001	99
10 00 002	99
10 00 004	99
10 00 007	99
10 00 008	41
10 00 009	99
10 00 011	24
10 00 012	99
10 00 013	41
10 00 014	26
10 00 018	99
10 00 027	99
10 00 028	99
10 00 029	24
10 00 030	26
10 00 041	27
10 00 042	27
10 00 043	27
10 00 044	27
10 00 045	27
10 00 046	27
10 00 051	99
10 00 052	27
10 00 053	36
10 00 067	30
10 00 068	30
10 00 069	30
10 00 077	27
10 00 078	27
10 00 079	27
10 00 096	41
10 00 097	41
10 00 098	41
10 00 E51	99
10 00 E52	99
10 00 E53	99
10 00 E61	99
10 00 E62	99
10 00 E63	99
10 00 E71	99
10 00 F62	99
10 00 F63	99
10 00 F64	99
10 07 001	65
10 07 002	65
10 07 006	99
10 07 014	65
10 07 015	65
10 07 E61	99
10 07 E62	99
10 07 E63	99
10 07 E71	99
10 40 000	99
10 40 001	24
10 40 002	26
10 40 003	99
10 40 004	99
10 40 006	99
10 41 000	24
10 41 001	26
10 41 002	99
10 41 003	99
10 41 004	99
10 76 E51	67
11 00 000	99
11 00 001	24
11 00 002	26
11 00 003	99
21 00 000	99
21 00 001	24
21 00 002	26
21 00 003	99
21 00 004	99
21 00 005	41
21 00 006	99
21 51 000	99
21 51 001	99
21 51 002	99
21 51 003	99
21 51 B51	99
21 51 B52	99
22 00 000	99
22 00 001	99
22 00 002	99
23 00 000	99
31 00 000	41
31 00 017	99
31 07 002	65
31 40 C12	65
31 51 000	99
31 51 001	26
31 51 002	26
31 51 003	99
31 51 008	99
31 51 009	99
31 51 025	26
31 51 A51	99
31 51 A52	99
31 51 E51	99
31 51 E52	99
31 51 E53	99
31 51 E61	99
31 51 E62	99
31 51 E63	99
31 51 E71	99
31 51 F62	99
31 51 F63	99
31 51 F64	99
31 53 000	99
31 53 001	24
31 53 002	26
31 53 003	99
31 71 000	65
31 71 001	24
31 71 002	23
31 71 003	99
76 00 E51	42