What is CPC?
The customs procedure codes (CPCs) identify the customs and/or excise regimes which goods are being entered into and removed from (where this applies).
One of the most important fields on a Customs declaration. It tells Customs what type of transaction this is: standard seller/buyer, temporary export/import, outward processing relief, inward processing relief, the list goes on. In the absence of any information to the contrary we would always enter the goods as a standard transaction and would pay any duties and taxes (if applicable).