Logistics 101
CPC Codes
If your shipment involves a repair, return, or temporary export/import, you'll need to provide a Customs Procedure Code (CPC). This code helps customs understand the purpose of your shipment and how it should be processed.
What Is a Customs Procedure Code?
A Customs Procedure Code (CPC) is a set of numbers used on customs declarations to explain why goods are being moved and what will happen to them once they cross the border. It tells HMRC whether the goods are being permanently imported, temporarily exported, returned after repair, or moved for another special reason.
When Do You Need a CPC?
At Pallet2Ship, we only request a CPC when your shipment is related to:
- Goods sent abroad for repair and returning afterwards
- Goods being returned to the original seller or buyer
- Temporary export or import (for exhibitions, testing, or evaluation)
In these cases, the CPC ensures customs can correctly identify that the goods are not new sales, and duties or VAT can be adjusted accordingly. If your shipment is a standard export or import, you don't need to provide a CPC — we'll handle everything under the usual customs procedure.
How to Find the Right CPC
The appropriate CPC depends on the purpose of your shipment — for example, repair, return, or temporary use. You can check the correct code in the UK Trade Tariff or confirm it directly with HMRC.
👉 Find CPC Codes on GOV.UK: uk-trade-tariff-volume-3-for-cds--2
Frequently Asked Questions
about CPC codes
A Customs Procedure Code (CPC) is a numeric code used on UK customs declarations to explain the reason for moving goods and how they'll be treated once they cross the border. It helps HMRC identify whether the shipment is a permanent import or export, a temporary movement, a return, or a repair.
The CPC determines how customs duties and VAT are applied. By declaring the correct code, you ensure HMRC processes your goods accurately — avoiding unnecessary charges or delays. For example, using a CPC for “return after repair” prevents double taxation on previously exported items.
At Pallet2Ship, you'll only need to supply a CPC if your shipment involves a repair, return, or temporary export/import — such as goods sent for servicing, testing, or exhibitions. Standard exports and imports don’t require you to specify a CPC; we handle those under normal customs procedures.
An incorrect CPC can lead to customs delays, rejected declarations, or unnecessary duty/VAT payments. If customs believes the goods were wrongly declared, they may reassess your entry or hold the shipment until the correct procedure is clarified. Always check the purpose of your movement before submitting a code.
You can look up CPCs in the UK Trade Tariff or verify them directly with HMRC. Each code corresponds to a specific reason — for instance, “repair,” “temporary use,” or “return of goods.” If you’re unsure, our team can guide you on where to check before your shipment is booked.
No. For regular exports and imports handled through Pallet2Ship, a CPC isn't required from you. We process standard movements using default customs codes, so you only need to provide a CPC if your shipment falls under a special customs scenario like repair, return, or temporary movement.
Yes. The CPC directly affects how HMRC calculates duties and VAT. For example, goods temporarily exported for repair may qualify for relief from import charges when they return. Declaring the correct CPC helps ensure you only pay what’s due based on the shipment’s true purpose.
You can find a full list of codes and their meanings on GOV.UK - UK Trade Tariff: Customs Procedure Codes, or contact HMRC for confirmation. The GOV.UK resource provides detailed examples for each type of customs procedure, including temporary exports, returns, and repairs.
A CPC explains the purpose of the shipment (e.g., temporary export, return, or repair), while a commodity code classifies what the goods are. Both appear on customs declarations — the CPC tells HMRC why the goods are moving, and the commodity code tells them what the goods are made of.