UK Customs Procedure Codes (CPCs)

Reimported privately owned motor vehicles on which returned goods relief from duty and / or VAT is being claimed.

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Unaccompanied baggage and effects, other than motor vehicles, where the importer’s declaration on Form C3, C5 or C33 includes;

- Prohibited or restricted goods (Part A of C3/C33)

- Excise duty goods e.g. spirits, wines, tobacco goods etc (Part A of C3/C33)

- Goods declared (Part B of C3/C33)

- Goods imported prior to a transfer of residence; and

- Goods imported on a transfer of residence or marriage, where the marriage has not yet taken place or cannot be proved.

- Unaccompanied baggage and effects for removal to an approved depository or private premises

- Corpses and ashes of cremated corpses

- Temporary Importation of unaccompanied personal effects or goods for sports purposes entitled to relief from customs duties and / or import VAT under Temporary Importation Relief.

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Unaccompanied baggage and effects other than motor vehicles, where the declaration on form C3 or C33 does not include any of the goods specified in CPC 00 00 040 paragraph 1.1 and has been fully completed.

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Means of Transport permanently imported by private persons on which relief from duty and / or VAT is being claimed on transfer of residence.

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Means of transport permanently imported by private persons on payment of Customs and Excise charges.

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Basic declaration of non community goods for home use and free circulation by payment of, or accounting for, customs duty, whether dutiable, free or temporarily suspended from duty and whether or not a preferential rate of duty is claimed, and any other import charges.

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Means of transport under Tariff Chapters 8703 and 8711 permanently imported by private persons on payment of customs duty and VAT.

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Works of art under Tariff headings 97–01 to 97–03, collectors’ items under Tariff heading 9704 and 9705, antiques under Tariff heading 9706; tapestries under Tariff heading 5805 and wall textiles made by hand from original designs provided by artists, provided that there are not more than eight copies of each, individual pieces of ceramics executed entirely by the artist and signed by him, under Tariff heading 6913; photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to thirty copies, all sizes and mounts included, under Tariff heading 4911; for which relief from customs or excise duty or a reduced value for VAT is claimed, or if books an exemption from VAT under the zero rating provisions.

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Inherited goods for which relief from customs duty, CAP charges and VAT is claimed.

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(Low Value Goods)
Consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) not exceeding £18, liable to customs duty and/or VAT, and not being liable to excise duty, for which relief from customs duty and/or VAT is claimed. The consignments must have been despatched direct from a third country to the consignee in the UK to qualify for this relief.

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(Gifts)
Subject to a value limit as explained below, goods in small consignments of a non-commercial character sent by private individuals to other private individuals to be admitted free of customs duties and VAT, where the consignments:

- are of an occasional nature

- contain only goods intended for personal or family use by the consignee

- by their nature or quantity, do not indicate they are being imported for any commercial purpose.

Relief from charges is limited to consignments which do not exceed £36 intrinsic value (i.e. excluding freight, insurance etc. charges) per consignee. The following will therefore be relieved from charges:

I - single item consignments not exceeding £36 in value, or
II - multi-item consignments to one consignee up to a limit of £36 in value with charges being paid on any additional items (NB: the value of an item cannot be split – see Notice 143), or
III - multi-item consignments to several separate consignees up to a limit of £36 in value per consignee with charges being paid on any additional items (again, with no splitting of item values).

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The following goods imported by an approved charitable or philanthropic organisation for which relief from import duty and VAT is claimed:
- Basic necessities to meet the immediate physical needs of people (e.g. food, medicines, clothing, blankets) which will be distributed free of charge;

- Goods sent free of charge to the organisation to be used or sold at occasional charitable events to raise funds for needy persons: and

- Equipment and office materials sent free of charge to be used solely by the organisation to meet its charitable and philanthropic aims

Note: relief cannot be claimed on alcoholic products, tobacco products, coffee, tea, and motor vehicles other than ambulances.

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Articles specially designed for use by blind or partially sighted people and imported by those individuals for their own use, on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating may also be claimed.

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Articles specially designed for use by disabled people (other than blind or partially sighted) and imported by those individuals for their own use, on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating may also be claimed.

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(Trade Samples)
Samples of goods of negligible value, e.g. swatches, mutilated articles, single gloves etc., sent to gain orders for similar goods and on which relief from import duty and VAT is claimed.

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Non Community goods intended for re –export outside of the customs territory of the Community entered to IPR Drawback, using the simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8).

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Goods entered for free circulation without payment of any VAT for zero-rated onward supply to another EC member state.

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Goods being entered to IPR Suspension by either;
- the holder of a specific /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12, 31 or 99; or

- the holder of a local /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 31 or 99

- goods being entered without payment of customs duty, equivalent goods having previously been exported using prior export equivalence/prior import equivalence without triangulation.

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Goods being entered to IPR Suspension, using the simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (6),30 (7) or 30 (8).

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Temporary importation using a simplified TI authorisation.

Means of transport liable to customs duties and import VAT for private or commercial transport use by a person:
- established outside the EC; or

- a person established inside the EC (in circumstances identified in Notice 308 Section 11)

Relief claimed under Commission Regulation (EEC) No 2454/93 Articles 558-561.

Means of transport eligible for relief:
- Motorised road vehicles including cycles with engines, trailers/caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle;

- Rail transport (rail engines, railcars and rolling stock) of any description

- Sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts; and

- Inland waterway vessels of any description used to transport goods to persons;

This CPC should not be used for means of transport temporarily imported other than for transport purposes.

Reimported goods (excluding CAP goods and goods manufactured from CAP goods) which are returning after:

- having received unforeseen repair / restoration (other than just routine maintenance) or

- having been exported without the intention to be reimported, and treatment had begun on them before they were found to be defective or unsuitable for their use,

and on which total or partial relief from customs duty, and if appropriate, VAT is being claimed under returned goods relief (RGR)

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Goods imported to free circulation in the Community for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised process, and goods not covered by any other OPR CPC.

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Goods imported to free circulation in the Community for which Outward Processing Relief (OPR) is claimed being goods;

- which were exported from the Community for an authorised repair carried out either free of charge or in return for payment, where authorisation was granted at the time of export under the OPR simplified procedure using export CPC 21 00 004 or

- replacement of goods exported from the Community for an authorised repair where authorisation was granted at the time of export under the OPR simplified procedure using export CPC 21 00 004 but which have been replaced by the repairer with equivalent goods either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect, where it was not known at the time of export that the exported goods would be replaced rather than repaired.

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Goods imported into the Community and entered to a free zone, now being entered to free circulation for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised process or repair.

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Goods imported to free circulation in the Community for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.

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Reimported goods (excluding CAP goods and goods manufactured from CAP goods) which were in free circulation at the time of export and are returning in the same condition as at export, on which returned goods relief (RGR) from customs duty, and if appropriate, VAT and excise duty is being claimed.

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Goods liable to customs duty and / or other charges declared for customs warehousing without payment of any customs duty or charges.

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