PCC - Customs Procedure Codes (CPC)

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • PCC - Customs Procedure Codes (CPC)
  • Customs Procedure Codes

Customs Procedure Codes

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - Customs Special Procedures - authorisation and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

The table below provides a list of the most commonly used PCC CPC. This table has been extracted from HMRC Notice Notice 237 Processing under Customs Control (PCC) (Aug 12 version) for ease of reference.

CPCDescription
31 91 001 Export of processed products or unaltered goods entered to Processing under Customs Control (PCC) eligible for export under SDP by or on behalf of an approved National Export System operator authorised to use SDP. Supplementary declaration must be made under CPC 31 91 000. Prior approval from the supervising office is required each time this CPC is used.
31 91 002 Export of processed products or unaltered goods entered to Processing under Customs Control (PCC) eligible for export under LCP by or on behalf of an approved National Export System operator authorised to use LCP. Supplementary declaration must be made under CPC 31 91 000. Prior

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