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Customs Procedure Codes
Customs Procedure Codes (CPC’s) identify the customs regimes to which goods are being entered and from which they have been removed (when this applies). The lists of Customs Procedure Codes have been complied from lists supplied by national administrations and represents procedures applicable throughout the O.E.C.S. region.
The Structure of the Codes:
The code consists of two parts. The first identifies the regime e.g. Imports, Exports, Warehousing for which the goods are entered and the second part further identifies how the goods are to be processed within the regime.
The codes used are made up from an alphabetic character and three numeric characters. The alphabetic characters are C, E and S and represent:
C = Goods for Consumption (Import)
E = Goods for Export
S = Goods entering a duty/tax Suspense regime.
The first of the numeric characters comes from the list:
| Outright
exportation |
- - - - - - - - - |
1
2 3 4 5 6 7 8 9 |
| CUSTOMS PROCEDURE | CODES | |
| Exports | E | |
1. |
Outright Exportation | E1 |
| A Goods for exportation liable to duties and/or taxes | E100 | |
| B Goods for exportation relieved of duties and/or taxes | E1012 |
|
2. |
Temporary Exportation | E2 |
| Goods for temporary exportation | E200 | |
3. |
Re-Exportation | E3 |
| A Re-exportation after clearance for Home Use | ||
| (i) Drawback of duty claimed | E341 | |
| (ii) Drawback of duty not claimed | E342 | |
| B Re-exportation after temporary importation | ||
| (i) In unaltered state | E350 | |
| (ii) After repair | E351 | |
| (iii) After inward processing | E352 | |
| (iv) After manufacturing | E353 | |
| C Re-exportation after waerehousing or from other | ||
| premises under Customs fiscal control | ||
| (i) Re-exportation from Government warehouse | E371 | |
| (ii) Re-exportation from Private warehouse | E372 | |
| (iii) Re-exportation from Duty Free Shop | E373 | |
| (iv) Re-exportation from other premises | E374 | |
| D Re-exportation from transit | E380 | |
| E Re-exportation from other procedures | E390 | |
| Consumption | C | |
4. |
Home Use | C4 |
| A Direct entry for Home Use ex Ship or Aircraft | C400 | |
| B Goods relieved of Duties and/or Taxes | ||
| (i) CARICOM relief | C401 | |
| (ii) Conditional Duty and/or tax exemptions | ||
| (a) For industry | C402 | |
| (b) For purpose concerned with Tourism | C403 | |
| (c) For Shipping | C404 | |
| (d) For Aircraft | C405 | |
| (e) For Educational or Cultural Purposes | C406 | |
| (f) For Health | C407 | |
| (g) For Government and Government Purposes | C408 | |
| (h) For Military Forces | C409 | |
| (i) For Diplomatic Missions, International | ||
| Organizations and Personnel | C410 | |
| (j) For the Movement of Persons | C411 | |
| (k) For Fisheries | C412 | |
| (l) For Agriculture and forestry | C413 | |
| (m) For Mining and Quarrying | C414 | |
| (n) For Statutory Bodies | C415 | |
| (o) For Other approved purposes | C416 | |
| (iii) Specified Duty and/or tax exemptions | ||
| (a) Under Fiscal Incentive legislation | C420 | |
| (b) Under special Cabinet or Ministerial concession | C421 | |
| (c) Under Government Agreement or other legislation | C422 | |
| C Entered for Home Use after Temporary Admission | C450 | |
| D Entered for Home Use after Warehousing or from other | ||
| Premises under Customs fiscal control | ||
| (i) From Government warehouse | C471 | |
| (ii) From Private warehouse | C472 | |
| (iii) From Duty Free Shop | C473 | |
| (iv) From other premises | C474 | |
| E CARICOM goods entered for Home Use after warehousing | ||
| Or from other premises under Customs fiscal control | ||
| (i) From Government warehouse | C475 | |
| (ii) From Private warehouse | C476 | |
| (iii) From Duty Free Shop | C477 | |
| (iv) From other premises | C478 | |
| F Goods ex warehouse or other premises under Customs | ||
| Fiscal control entered under conditional or specified | ||
| Duty and /or tax exemptions | ||
| (a) For industry | C432 | |
| (b) For purpose concerned with Tourism | C433 | |
| (c) For Shipping | C434 | |
| (d) For Aircraft | C435 | |
| (e) For Educational or Cultural Purposes | C436 | |
| (f) For Health | C437 | |
| (g) For Government and Government Purposes | C438 | |
| (h) For Military Forces | C439 | |
| (i) For Diplomatic Missions, International | ||
| Organizations and Personnel | C440 | |
| (j) For the Movement of Persons | C441 | |
| (k) For Fisheries | C442 | |
| (l) For Agriculture and forestry | C443 | |
| (m) For Mining and Quarrying | C444 | |
| (n) For Statutory Bodies | C445 | |
| (o) For Other approved purposes | C446 | |
| (p) Under Fiscal Incentive Legislation | C447 | |
| (q) Under special Cabinet or Ministerial concession | C448 | |
| (r) Under other Government agreement or legislation | C449 | |
| G Entered for Home Use following diversion from Transit or | ||
| Transshipment | C480 | |
| H Entered for Home Use from other procedures | ||
| (i) Goods sold in auction | C491 | |
| (ii) Goods previously declared, duty and tax paid, but | ||
| Certified short shipped, short landed or short packed | C492 | |
| (iii) Goods previously declared on deposit entry | C493 | |
| (iv) Other | C494 | |
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5. |
Temporary importation | C5 |
| (i) For return in unaltered state | C500 | |
| (ii) For return after repairs | C501 | |
| (ii) For return after inward processing | C502 | |
| (iv) For return after manufacturing | C503 | |
6.
|
Re-importation | C6 |
| A After outright exportation | C600 | |
| B After temporary exportation | ||
| (i) Returned in unaltered state | C621 | |
| (ii) Returned after repairs | C622 | |
| (ii) Returned after inward processing | C623 | |
| (iv) Returned after manufacturing | C624 | |
| C After temporary exportation to CARICOM Member State | ||
| (i) Returned in unaltered state | C625 | |
| (ii) Returned after repairs | C626 | |
| (ii) Returned after inward processing | C627 | |
| (iv) Returned after manufacturing | C628 | |
| Suspense | S | |
7. |
Warehousing | S7 |
| A Entry to warehouse or other premises under Customs | ||
| Fiscal control | ||
| (i) In Government warehouse | S701 | |
| (ii) In Private warehouse | S702 | |
| (iii) In Duty Free Shop | S703 | |
| (iv) Other | S704 | |
| B Intra-Warehouse transfers. For re-warehousing | ||
| (i) In Government warehouse | C771 | |
| (ii) In Private warehouse | C772 | |
| (iii) In Duty Free Shop | C773 | |
| (iv) Other | C774 | |
8. |
Transit | S8 |
| A Through transit (from office to entry to office of exit) | S801 | |
| B Transhipment (within port or airport) | C802 | |
9. |
Other | S9 |
| A Supplies for ships and aircraft stores | ||
| (i) Direct Supply | S900 | |
| (ii) After warehousing | ||
| (a) From Government warehouse | S971 | |
| (b) From Private warehouse | S972 | |
| (c) From Duty Free Shop | S973 | |
| (d) Other | S974 | |
| B Destruction of goods | ||
| (i) Before Customs clearance | S920 | |
| (ii) After warehousing | ||
| (a) From Government warehouse | S921 | |
| (b) From Private warehouse | S922 | |
| (c) From Duty Free Shop | S923 | |
| (d) Other | S924 | |
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