Find more information about which codes and procedures to use when you’re importing or exporting goods using the Customs Declaration Service (CDS).
Customs procedure codes – descriptionStatus 00 00 010 – C21Excluded 00 00 011 – C21Excluded 00 00 020 – C21Excluded 00 00 040 – C21Excluded 00 00 041 – C21Excluded 00 00 042 – C21Excluded 00 00 043 – C21Excluded 00 02 090 – C21Excluded 06 42 710 – OSR removals from customs warehouse (UCC precludes use of EIDR)Customs procedure code cannot be used with entry in declarant’s records. 00 08 020 – C21Excluded 00 09 034 – MoU operators only – temporary storage or low valueExcluded 00 09 040 – C21Excluded 00 09 090 – C21Excluded 07 00 000 – Excise into warehouseCustoms procedure code cannot be used with entry in declarant’s records. 07 00 001 – Registered tobacco premisesExcluded 07 40 000 – End-use goods entering excise warehouseCustoms procedure code cannot be used with entry in declarant’s records. 40 00 003 – BIRDS goods <£135 no import VAT or Customs Duty payableExcluded 40 00 009 – Diplomatic privileges – personalExcluded 40 00 010 – Visiting forces – personalExcluded 40 00 018 – Hydrocarbon oilCustoms procedure code cannot be used with entry in declarant’s records. You must be specifically authorised by the supervising office (or officer) to use this customs procedure code for controlled goods when making simplified declaration procedure declarations. 40 00 019 – Official non-NATO useExcluded 40 00 028 – Goods imported to simplified end-useExcluded 40 00 029 – Goods imported to simplified end-useExcluded 40 00 034 – Visiting forces – personalExcluded 40 00 051 – Specific details notified to importers concernedExcluded 40 00 057 – Personal bulked – aggregate value under £630Excluded 40 00 064 – Climate Change LevyExcluded 40 00 074 – Personal import – transportCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 00 602 – OGD goods films and tapes – partial or full SAD
Excluded 40 00 C04 – Legacies – personal importCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 00 C08 – PersonalCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 00 C15 – Lab animalsCustoms procedure code cannot be used with entry in declarant’s records. 40 00 C19 – Personal pharmaceuticalsCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 00 C27 – Personal import decorations/awardsCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 00 C28 – Personal import of presented goods by EU residents returning from representative visitCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 00 C29 – Personal giftsCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 00 C33 – Goods for examinationCustoms procedure code cannot be used with entry in declarant’s records. 40 00 C40 – OGD goods used to maintain renovate war cemeteriesCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 40 51 005 – IPR suspension to end-useExcluded 40 51 006 – IPR suspension to end-useExcluded 40 51 007 – IPR suspension to end-useExcluded 40 53 000 – TA relief, goods being declared to free circulation and home use.Excluded if TA was authorisation by declaration 40 53 F41 – Goods entered under TA reliefs, sold and being released to free circulation and home useExcluded if TA was authorisation by declaration 40 71 000 – Manual declarationExcluded 40 71 002 – Warehouse removal using EIDR
Customs procedure code cannot be used with the simplified declaration procedure. 40 71 004 – Other end-use removal from warehouseCustoms procedure code cannot be used with the simplified declaration procedure. 40 71 005 – Military goods end-use removal from warehouseCustoms procedure code cannot be used with the simplified declaration procedure. 40 71 009 – Warehouse removal diplomatic privilege – personalExcluded 40 71 010 – Visiting forces – personalExcluded 42 00 000 – Free circulation without payment for VAT for zero-rated onward supplyCustoms procedure code cannot be used with entry in declarant’s records. 4271000 – Removals from customs warehouse onward supplyExcluded Any CPCs starting ‘43’Excluded 49 00 003 – BIRDS goods <£135 no import VAT or Customs Duty payableExcluded 49 00 009 – Diplomatic privilege – personalExcluded 49 00 010 – Visiting forces – personalExcluded 49 00 034 – Visiting forces mailExcluded 49 00 052 – OGD special entry procedureExcluded 49 71 004 – Warehouse removal to returned goods relief or CSDR
Customs procedure code cannot be used with the simplified declaration procedure. 49 00 C04 – Legacies from special territories – personalCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 49 00 C08 – Personal imports non-commercial low valueCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 49 00 C15 – Imports from special territories of lab animalsCustoms procedure code cannot be used with entry in declarant’s records. 49 00 C19 – Personal pharmaceuticalsCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 49 00 C27 – PersonalCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 49 00 C28 – PersonalCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 49 00 C29 – Personal giftsCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 49 00 C40 – Goods for OGDs
Excluded 51 00 001 – Inward processing suspension using a authorisation by declarationExcluded 51 00 003 – Inward processing suspension VAT only using authorisation by declarationExcluded 51 53 000 – Ex TA diversionExcluded 51 54 000 – Entered to inward processing suspension in another member stateExcluded 51 54 001 – Entered to inward processing suspension in another member state now being entered to inward processing suspension using authorisation by declarationExcluded 51 54 A04 – Entered to inward processing suspension in another member stateExcluded 51 71 001 – Customs warehousing to inward processing suspension authorisation by declarationExcluded 51 71 004 – Custom warehousing to inward processing suspension VAT only using authorisation by declarationExcluded 53 00 D01 – TA using authorisation by declaration – palletsExcluded 53 00 D02 – TA using authorisation by declaration – containersExcluded 53 00 D03 – TA using authorisation by declaration – means of transportExcluded 53 00 D04 – TA using authorisation by declaration – personal effectsExcluded 53 00 D05 – TA using authorisation by declaration – welfare materialsExcluded 53 00 D06 – TA using authorisation by declaration – disaster relief materialsExcluded 53 00 D07 – TA using authorisation by declaration – medical, surgical equipmentExcluded 53 00 D08 – TA using authorisation by declaration – animalsExcluded 53 00 D09 – TA using authorisation by declaration – goods for frontier zonesExcluded 53 00 D10 – TA using authorisation by declaration – sound image or data carrying mediaExcluded 53 00 D11 – TA using authorisation by declaration – publicity materialExcluded 53 00 D12 – TA using authorisation by declaration – professional equipmentExcluded 53 00 D13 – TA pedagogic materialExcluded 53 00 D15 – TA using authorisation by declaration – empty packingExcluded 53 00 D16 – TA using authorisation by declaration – moulds, and so onExcluded 53 00 D17 – TA using authorisation by declaration – special tools and instrumentsExcluded 53 00 D18 – TA using authorisation by declaration goods for test or used for tests, and so onExcluded 53 00 D19 – TA using authorisation by declaration goods subject to acceptance testsExcluded 53 00 D20 – TA using authorisation by declaration – used to carry out tests, experiments or demonstrationsExcluded 53 00 D21 – TA using authorisation by declaration – samplesExcluded 53 00 D22 – TA using authorisation by declaration – replacement means of productionExcluded 53 00 D23 – TA using authorisation by declaration – goods for exhibitionExcluded 53 00 D24 – TA using authorisation by declaration – goods for approvalExcluded 53 00 D25 – TA using authorisation by declaration – works of art, and so onExcluded 53 00 D26 – TA using authorisation by declaration – goods for sale by auctionExcluded 53 00 D27 – TA using authorisation by declaration – spare parts, accessoriesExcluded 53 00 D28 – TA using authorisation by declaration – value of goods less than €4,000Excluded 53 00 D29 – TA using authorisation by declaration – value of goods less than €4,000Excluded 53 00 003 – TA using authorisation by declaration import VAT onlyExcluded 53 00 004 – TA import VAT only – private or commercial transportExcluded 53 00 005 – TA using authorisation by declaration import VAT only – dyes, blocks, and so onExcluded 53 00 006 – TA using authorisation by declaration import VAT only – special tools, and so onExcluded 53 00 007 – TA using authorisation by declaration import VAT only – subject to satisfactory acceptance testsExcluded 53 00 008 – TA using authorisation by declaration import VAT only – replacement means of productionExcluded 53 00 009 – TA using authorisation by declaration import VAT only – goods for approvalExcluded 53 00 010 – TA simplified authorisation – relief from import VATExcluded 53 51 000 – Inward processing suspension to TA
Excluded 53 71 002 – Customs warehousing to TA using authorisation by declarationExcluded 53 71 003 – Customs warehousing import VAT only to TA using authorisation by declarationExcluded 53 71 004 – Works of art from customs warehousing import VAT only to TA using authorisation by declarationExcluded 53 71 005 – Goods (other than newly manufactured) from customs warehousing import VAT only to TA using authorisation by declaration with view to sale at auctionExcluded 53 71 D25 – Works of art from customs warehousing (Customs Duty and import VAT) to TA using authorisation by declarationExcluded 53 71 D26 – Goods, other than newly manufactured goods, from customs warehousing to TA using authorisation by declaration with view to sale at auctionExcluded 53 78 002 – Free zone goods to TA using authorisation by declarationExcluded 53 78 003 – Free zone goods VAT declared to TA using authorisation by declarationExcluded 53 78 004 – Free zone VAT only to TA using authorisation by declaration works of artExcluded 53 78 005 – Free zone goods VAT only to TA using authorisation by declaration other than newly manufacturedExcluded 53 78 D25 – Free zone to TA using authorisation by declaration – works of artExcluded 53 78 D26 – Goods, other than newly manufactured goods, from free zone to TA using authorisation by declaration with view to sale at auctionExcluded 61 00 000 – PersonalCustoms procedure code can only be used when the person submitting the declaration is acting indirectly and is authorised for either entry in declarant’s records or simplified declaration procedure. 61 21 001 – OPR goods using the simplified repair systemCustoms procedure code cannot be used with entry in declarant’s records. 61 21 007 – OPR goods from customs warehousing to free circulationCustoms procedure code cannot be used with entry in declarant’s records. 61 23 F01 – Re-imported goods where returned goods relief is being claimedCustoms procedure code cannot be used with entry in declarant’s records for excise goods. 68 00 F01 – Re-imported excise goods to warehousing where returned goods relief is being claimedCustoms procedure code cannot be used with entry in declarant’s records. 68 23 F01 – Excise goods where returned goods relief is being claimedCustoms procedure code cannot be used with entry in declarant’s records. 71 51 000/A04 – Inward processing suspension to customs warehousingExcluded if Inward processing is authorisation by declaration 71 53 000 – Ex TA to warehouseExcluded 71 54 000 – Entered to Inward processing in another member stateExcluded 71 71 000 – Customs warehousing to another customs warehouse authorisation holderCustoms procedure code cannot be used with the simplified declaration procedure.