Customs warehousing - Customs Procedure Codes

By Tolley

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

  • Customs warehousing - Customs Procedure Codes
  • 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.

Please find below a list of the most common CPC used when goods enter a customs warehouse. This list has been extracted from HMRC Notice 232 - Customs Warehousing for ease of reference.

CPCDescription of items
06 12 071 Goods eligible for clearance under the Simplified Declaration Procedure (SDP) for entry to a type A, C, D or E warehouse by or on behalf of an authorised CFSP trader

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