HM revenue and Customs (HMRC) have become aware of a problem with the use of override codes DTY and VAT on Customs Procedure Codes (CPCs) 51 00 001, 51 00 003 and 51 71 004.

Removal of override codes

With immediate effect the override codes of DTY and VAT won’t be accepted on the above CPCs. Any duty and VAT will need to be secured by guarantee. Further information can be found in Customs Information Paper 35 (2016) and Customs Information Paper 36 (2016).


Further information can be found on the GOV.UK website by entering Special Procedures and also Tariff Stop Press Notice 17 (2016).

Issued on the 26 May 2016 by Customs Directorate, HMRC.

For general HMRC queries speak to the VAT, Excise and Customs Helpline on Telephone: 0300 200 3700.

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See official HMRC document