Logistics 101

CPC Codes

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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.

A CPC is different from a commodity code — the commodity code identifies what the goods are, while the CPC explains why they are being moved. See our Commodity Codes guide.

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.

You will also need a valid EORI number for any international shipment that requires a customs declaration. See our EORI guide.

For temporary exports, an ATA Carnet may be used alongside or instead of standard customs procedures. Check with HMRC or contact our team for guidance on your specific movement.

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

Understanding cpc codes

A Customs Procedure Code is a numeric code used on UK customs declarations to explain the reason goods are being moved across the border and how they should be treated by customs. It tells HMRC whether the shipment is a permanent import, a permanent export, a temporary movement, a return, a repair, or another special scenario. The CPC determines how duties and VAT are calculated and whether any relief or special treatment applies.
Under the UK Customs Declaration Service (CDS), procedure codes consist of a four-digit code made up of two two-digit elements: the requested procedure and the previous procedure. Additional procedure codes (three-digit) may also be required depending on the scenario. The exact format depends on the type of movement.
A CPC explains why the goods are being moved — for example, permanent import, return after repair, or temporary export for exhibition. A commodity code identifies what the goods are — for example, machinery, textiles, or electronics. Both are required on customs declarations but serve entirely different purposes. See our Commodity Codes guide.
A CPC describes the customs procedure being applied to the shipment. An EORI number identifies the business or individual making the customs declaration. Both appear on customs documentation but they answer different questions — CPC answers “why are these goods moving?” and EORI answers “who is moving them?” See our EORI guide.

When cpc codes are needed

At Pallet2Ship, you only need to supply a CPC if your shipment involves a non-standard customs scenario — specifically goods sent abroad for repair and returning afterwards, goods being returned to the original seller or buyer, temporary exports or imports (for exhibitions, testing, evaluation, or demonstration), or goods moving under inward or outward processing relief.
No. For regular commercial exports and imports booked through Pallet2Ship, a CPC is not required from you. We process standard movements using default customs procedures. You only need to provide a CPC when your shipment falls outside the normal import/export process.
Yes. If you are sending goods overseas for repair and expecting them to return, a CPC for temporary export and subsequent re-import is needed. This ensures customs recognises the goods are not a new sale and that duty relief may apply when the repaired goods return to the UK.
Yes. If goods are being returned to the original seller or sent back by the buyer, a CPC for returned goods ensures customs processes the movement correctly and applies any applicable duty or VAT relief.
Yes. Goods temporarily exported for exhibition, testing, demonstration, or evaluation and intended to return to the UK need a CPC that reflects the temporary nature of the movement. In some cases, an ATA Carnet may be used instead of or alongside the CPC.
An ATA Carnet is a separate international customs document that covers temporary exports. Depending on the specific customs procedure, a CPC may still be required on the UK declaration alongside the Carnet reference. Check with HMRC or our team if you are unsure.

How cpc codes affect duties and vat

Yes. The CPC directly determines how HMRC calculates duties and VAT on your shipment. For example, goods temporarily exported for repair may qualify for relief from import charges when they return, meaning you only pay duty on the value of the repair rather than the full value of the goods. Declaring the wrong CPC can result in overpaying or underpaying duties and VAT.
Yes. If you declare the wrong procedure, customs may apply full duty and VAT to goods that should have qualified for relief. Correcting this after the fact requires an application to HMRC and can take considerable time.
In some cases, yes — but it requires an application to HMRC for reassessment, which can be time-consuming. It is far easier to declare the correct CPC from the start.

Finding the correct cpc

The correct CPC depends on the purpose of the movement — repair, return, temporary use, processing, etc. You can look up CPC codes in the UK Trade Tariff Volume 3 on GOV.UK, or confirm the correct code directly with HMRC. If you are unsure, contact our team before booking and we can guide you to the right resource.
No. Pallet2Ship cannot assign or guarantee CPC codes. We can guide you on when a CPC is needed and direct you to HMRC’s official guidance, but the responsibility for selecting the correct procedure code sits with the importer or exporter.
Yes. A customs broker or freight forwarder can assist with identifying the correct procedure code, but the legal responsibility for accurate declaration remains with the business making the customs entry.

Common mistakes

Not declaring a CPC when the shipment requires one (e. g. treating a repair return as a standard import), using a standard import CPC for goods that qualify for relief (resulting in overpaid duty), and failing to keep documentation that supports the declared procedure (e.g. proof that goods were previously exported for repair).
Customs may reject the declaration, delay clearance, apply incorrect duty and VAT, or hold the shipment for investigation. In serious cases, penalties may apply. Always verify the procedure code before submitting your customs entry.

Practical considerations

No. CPC codes are only relevant for international shipments that require customs declarations. Domestic UK pallet deliveries do not involve customs procedures.
Yes. Since Brexit, all UK–EU shipments require customs declarations, and if the movement involves a repair, return, or temporary export/import, the correct CPC must be declared. Standard commercial movements are handled under default procedures without the customer needing to provide a CPC.
The full list of CPC codes and their meanings is available on GOV. UK under UK Trade Tariff Volume 3 for CDS. HMRC can also provide direct guidance for complex scenarios.
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