Posted

CUSTOMS INFORMATION PAPER 40 (2016)

Introduction

This Customs Information Paper is to clarify the values that apply to the low value bulking Customs Procedure Codes (CPC).

All other information in Customs Information Paper 23(2016) is unchanged.

Customs Procedure Codes (CPC) for existing Low Value Bulking of Imports (LVBI) approval holders

Until Customs Declaration Service goes live, the following CPCs remain for existing LVBI approval holders:

40 00 003 – refers to goods with an intrinsic value not exceeding £15

40 00 005 – refers to goods with an intrinsic value that exceeds £15 but not exceeding £135, but with the addition of box 22

49 00 003 – refers to goods with an intrinsic value not exceeding £15 from the Special Territories

49 00 005 – refers to goods with an intrinsic value that exceeds £15 but not exceeding £135, from the Special Territories, but with the addition of box 22

Contacts and more information

More information on each of these declaration types can be found in Vol. 3 of the Integrated Tariff of the United Kingdom and the Customs Freight Simplified Procedures guidance, both available on Trade Tariff and on GOV.UK.

Issued on the 25 May 2016 by Customs Directorate, HMRC.

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See official HMRC document

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