What is a customs procedure code, and why did your agent ask you for one?
It is the field on the import declaration that says what customs treatment your goods are being entered to. On the Customs Declaration Service it is Data Element 1/10, four digits: the first two are the procedure requested, the last two the procedure the goods are leaving. Ordinary imports for sale are 4000, release to free circulation. Only one code is allowed per goods item.
The four-digit code in DE 1/10 says what is being done with your goods. What 4000 means, why 6110 is worth knowing, and why the liability is yours.
How the four digits are built
HMRC sets the structure out plainly. The first and second digits indicate the Requested Procedure, meaning the customs procedure to which the goods are being entered. The third and fourth digits indicate the Previous Procedure, the procedure from which the goods are being removed, and 00 as the third and fourth digits indicates that the goods have not been subject to any previous procedure.
So 4000 reads as: release to free circulation, from nothing before it. That is the ordinary code for goods arriving from China to be sold in the UK. 4071 is the same release, but from a customs warehouse. 5100 enters inward processing, 5300 temporary admission, 7100 a customs warehouse.
Two rules constrain the choice. Only one four-digit procedure code can be declared against each goods item in DE 1/10, and the treatment is tailored by adding three-digit Additional Procedure Codes in DE 1/11. And the codes on one declaration must all come from the same declaration category, so a code from H1 may not be combined with one from H4.
The handful worth recognising
You are not going to file your own declaration off this page, and we are not going to pretend otherwise. The value of the list is that you can read the code your agent used and tell whether it matches what you think is happening to your goods.
| Code | What it means | When it shows up |
|---|---|---|
| 4000 | Release to free circulation | The ordinary import: goods arrive, duty and VAT are due, you sell them |
| 4071 | Release to free circulation from a customs warehouse | Goods stored duty-suspended and then released |
| 5100 | Entry to inward processing | Goods imported to be worked on and re-exported |
| 5300 | Entry to temporary admission | Goods in for a limited time, such as exhibition stock |
| 6110 | Release to returned goods relief for goods previously permanently exported | Something you exported coming back |
| 7100 | Entry to a customs warehouse | Storage before you decide, with the duty point deferred |
Why the code is your problem even though it is not your job
Because of who the declaration belongs to. HMRC is unambiguous: the person or organisation who made the import or export declaration for the imported goods is the debtor, which means that they are liable for the customs debt. Where an agent acts as your direct representative, the principal is solely liable for the customs debt, and the agent becomes jointly and severally liable only where you gave clear instructions and they made a deliberate or unreasonable error.
That is why a wrong code is not a clerical matter. Entering goods to a relief they do not qualify for, or missing one they did, lands on the declarant, and in direct representation the declarant is you. It is also why agents ask the question instead of guessing: they are asking you to give the clear instruction that determines who carries the error.
Here is the part that costs us a service line. You do not need to learn this system, and you should not want to. We are telling you what the digits mean so you can check one field on a document you already receive, not so you can take over the declaration. Anybody selling you training in procedure codes is selling you the wrong thing; what you need is an agent who tells you which code they used and why, in a sentence. Our guide on customs clearance covers what else should appear on that paperwork.
One practical habit. Ask for the code before the goods move rather than after, because changing the procedure a consignment was entered to is a correction with its own process, and corrections are always more expensive than decisions.
Frequently asked questions
What procedure code is a normal import from China?
4000, release to free circulation, where the goods have not been under any previous customs procedure. The first two digits are the procedure requested and the last two the procedure being left, with 00 meaning there was none. That is the code behind most consignments arriving for sale in the UK.
Can one shipment have more than one code?
Only one four-digit procedure code can be declared against each goods item in DE 1/10, though a consignment with different goods items can carry different codes. Treatment is refined using three-digit Additional Procedure Codes in DE 1/11, and all codes on one declaration must come from the same declaration category.
My agent used the wrong code. Who is liable?
HMRC says the person who made the declaration is the debtor. Under direct representation the principal is solely liable, and the agent becomes jointly and severally liable only where the principal gave clear instructions and the agent made a deliberate or unreasonable error. Agree the type of representation in writing.
Do I need to know this?
You need to recognise the code on your own paperwork, not to master the system. If your declaration says 4000 and you believed the goods were going into a customs warehouse, that mismatch is worth a phone call. Beyond that, this is your agent's work and it should stay there.