EU Customs Procedure Codes: Four Digits, Clear Declarations
Quick answer
EU customs procedure codes are four-digit codes used in customs declarations to specify the requested customs procedure and the previous procedure that goods were under. They are essential for accurate customs processing and compliance within the EU single market [1].
DAsk the AI Customs Broker — free, no sign-up to try.Key takeaways
- Customs procedure codes consist of four digits: the first two identify the requested procedure, and the last two indicate the previous procedure [1:1].
- The first two digits cannot be codes reserved only for previous procedures [2].
- Codes such as “00” indicate no previous procedure, while others specify detailed customs operations like release for free circulation or warehousing [2:1].
- Additional indicators related to valuation and preference are coded separately but are integral to customs declarations [3].
- Correct use of customs procedure codes ensures compliance with the Union Customs Code and facilitates smooth customs clearance [1:2].
Understanding the Four-Digit Structure of Customs Procedure Codes
In the European Union customs framework, customs procedure codes are composed of four digits. This structure is designed to clearly communicate the customs status and movement history of goods within the customs territory of the Union. The first two digits represent the “procedure requested,” i.e., the customs operation the declarant wants to apply to the goods. The last two digits represent the “previous procedure,” indicating the customs status or procedure under which the goods were placed before the current operation [1:3].
This dual-part coding system provides customs authorities with a clear audit trail of the goods’ customs history and intended treatment. For example, goods imported under inward processing and subsequently placed under customs warehousing will have a different code than goods simply re-exported after warehousing [1:4]. This precision helps ensure correct duty treatment, compliance with EU customs legislation, and correct application of any reliefs or suspensions.
It is important to note that some codes are exclusively used as previous procedure identifiers and cannot appear as the first two digits indicating the requested procedure [2:2]. This distinction avoids ambiguity in declarations.
Decoding the ‘Requested Procedure’ (First Two Digits)
The first two digits of the customs procedure code specify the customs operation requested by the declarant. These codes cover a wide range of procedures such as release for free circulation, temporary admission, customs warehousing, inward processing, and export, among others.
For example:
- “00” is used when there is no previous procedure, typically for initial customs declarations [2:3].
- “01” indicates release for free circulation of goods simultaneously redispatched within the customs territory or to countries with customs union agreements [2:4].
- “07” is used when goods are released for free circulation but VAT or excise duties have not been paid, with the goods placed in a warehouse or approved area other than a customs warehouse [2:5].
- “10” signifies permanent export of Union goods to a third country or dispatch to parts of the customs territory where certain VAT or excise directives do not apply [2:6].
These requested procedure codes are critical for customs authorities to determine the correct treatment of goods, including duty assessment, application of suspensions, or other regulatory measures.
Businesses operating in the EU single market must select the appropriate first two digits based on the nature of their customs operation. Incorrect coding can lead to delays, penalties, or incorrect duty payments.
Identifying the ‘Previous Procedure’ (Last Two Digits)
The last two digits in the customs procedure code identify the previous customs procedure under which the goods were placed before the current operation. This element is essential to trace the customs history of the goods and ensure the correct application of customs rules.
For example, if goods were previously placed under customs warehousing or temporary admission, the relevant code should be used to indicate this, provided the goods have not been placed under inward or outward processing or end-use procedures [1:5]. The code “00” is used to indicate that there is no previous procedure [2:7].
Practical examples include:
- Re-export of goods imported under inward processing and subsequently placed under customs warehousing uses code “3151” rather than “3171” [1:6].
- Entry for home use combined with free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation is coded as “6121” [2:8].
Understanding the correct previous procedure code is vital for compliance and correct customs clearance, especially for goods undergoing multiple customs operations within the EU.
Beyond the Main Code: Valuation and Preference Indicators
In addition to the four-digit customs procedure codes, customs declarations often include valuation and preference indicators that provide further detail on the treatment of goods.
Valuation Indicators
Valuation indicators are four-digit codes comprising only ‘0’ or ‘1’, each digit representing a specific valuation-related condition:
- Party relationship and price influence.
- Restrictions on disposal or use of goods by the buyer.
- Conditions or considerations affecting sale or price.
- Arrangements where proceeds of resale accrue to the seller.
For example, a code “1000” indicates that there is a party relationship affecting price but none of the other conditions apply [3:1].
Valuation Method Codes
Customs valuation methods are coded numerically, reflecting the method used to determine the customs value:
- 1: Transaction value of the imported goods.
- 2: Transaction value of identical goods.
- 3: Transaction value of similar goods.
- 4: Deductive value method.
- 5: Computed value method.
- 6: Fall-back method based on available data [3:2].
Preference Codes
Preference codes are three-digit codes indicating tariff arrangements or preferences applicable to the goods:
- The first digit identifies the tariff arrangement (e.g., erga omnes, GSP, customs union).
- The next two digits specify the type of preference, such as tariff suspension or tariff quota [3:3].
These indicators are integral to customs declarations and must be correctly entered to benefit from preferential treatment or to comply with valuation rules.
Key Data Elements and Their Coded Requirements
Customs declarations require numerous data elements beyond the customs procedure codes, many of which are subject to specific coding rules under the Union Customs Code and its implementing regulations.
For example:
- Office of destination and country: An eight-character code where the first two characters identify the country and the next six identify the customs office [4].
- Region and place of delivery: Codes or UN/LOCODEs specify the geographic destination within the Member State or beyond the port of unloading [5].
- Customs office of exit and subsequent customs offices of entry: Codes identifying the customs offices involved in the movement of goods within or outside the Union [5:1].
- Document identification: Customs declarations may reference previous documents using a four-component code system including a letter, document type abbreviation, document number, and item reference [6].
These coded data elements ensure the traceability and proper processing of customs declarations and are critical for compliance with EU customs legislation.
Practical Examples: Applying Customs Procedure Codes
To illustrate the application of customs procedure codes, consider the following scenarios:
-
Import and Release for Free Circulation
Goods imported into the EU with no previous customs procedure will have the previous procedure code “00”. If the goods are released for free circulation, the requested procedure code might be “01” or another appropriate code depending on the situation. The combined four-digit code could be “0100” [2:9].
-
Goods Under Customs Warehousing
Goods placed under customs warehousing as a previous procedure may have the last two digits as “71” or another warehousing code. If the current operation is re-export, the requested procedure code might be “31”. The combined code could be “3151”, indicating re-export after warehousing and inward processing [1:7].
-
Temporary Admission Followed by Release for Free Circulation
If goods are imported under temporary admission (previous procedure) and then released for free circulation (requested procedure), the code might combine the relevant two-digit codes for these procedures accordingly [1:8].
-
Release for Free Circulation with VAT Suspension
When goods are released for free circulation but VAT is suspended because the goods are stored in a non-customs warehouse, the requested procedure code “07” is used with the appropriate previous procedure code [2:10].
These examples demonstrate the importance of correctly combining the requested and previous procedure codes to reflect the actual customs operations applied to the goods.
Next steps
- Identify the customs procedure applicable to your goods for the current customs operation and note the corresponding two-digit requested procedure code.
- Determine the previous customs procedure under which the goods were placed and find the appropriate two-digit previous procedure code.
- Combine the two codes to form the four-digit customs procedure code for your customs declaration.
- Verify any applicable valuation or preference indicators and include these codes in your declaration as required.
- Confirm the customs office codes and other data elements to ensure full compliance with the Union Customs Code and implementing regulations.
FAQ
How do I find my customs procedure code?
You find your customs procedure code by identifying the current customs operation (requested procedure) and the previous customs procedure your goods were under. Each is represented by a two-digit code, combined into a four-digit code. Refer to the official list of codes in Commission Implementing Regulation (EU) 2015/2447 for precise codes [1:9][2:11].
What are customs procedure codes?
Customs procedure codes are four-digit codes used in EU customs declarations to specify the requested customs procedure and the previous procedure under which the goods were placed. They facilitate correct customs treatment and compliance within the EU [1:10].
What is customs procedure code 4000000?
The provided sources do not specify a procedure code “4000000”. Customs procedure codes are four digits, not seven. For accurate coding, consult the official list in the relevant EU regulations [1:11][2:12].
How do I find my customs code?
If by “customs code” you mean the customs procedure code, identify the requested and previous procedures applicable to your goods and combine their two-digit codes. For tariff classification codes (commodity codes), consult the EU TARIC database. This article focuses on customs procedure codes [1:12][2:13].
What do the first two digits of an EU customs procedure code mean?
The first two digits represent the requested customs procedure, i.e., the customs operation you want to apply to the goods, such as release for free circulation or export [1:13][2:14].
When do I use ‘00’ as a previous procedure code?
The code “00” is used as the previous procedure code when there is no previous customs procedure under which the goods were placed before the current operation, such as in initial import declarations [2:15].
Sources
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