Procedure codes (Customs Export) definitions
This section is Guidance
Customs exports procedure codes 1-6 identify the customs and/or excise regimes that goods are entered into and removed from.
Code 1
Pre-2013
Normal trade
From 2013
Normal trade
From 2014
Normal trade
From 2015
Normal trade
Code 2
Pre-2013
Not applicable
From 2013: Inward Processing (IP)
These goods are imported into the reporting Member State to undergo processing. After processing, they are usually re-exported back to the original country.
From 2014
As 2013
From 2015
As 2013
Code 3
Pre-2013: Outward Processing Procedure (OPR)
These goods are exported from the reporting Member State to undergo processing. After this they are usually re-imported back to the original country.
From 2013
As pre-2013
From 2014
As pre-2013
From 2015
As pre-2013
Code 4
Pre-2013
Not applicable
From 2013
Not applicable
From 2014: Re-export
These goods are re- exported from the reporting Member State. Before this they had been imported into the reporting Member State for a particular customs procedure.
From 2015
As 2013
Code 5
Pre-2013: Inward Processing Relief - Suspension (IPR)
These goods are imported into the reporting Member State to undergo processing. The charges (for example, customs duty) are suspended. After processing, the goods are usually re-exported back to the original country.
From 2013
Not applicable
From 2014
Not applicable
From 2015: Re-export from / after Processing under Customs Control (PCC)
These goods are re-exported from the reporting Member State. Before this they had been imported for PCC in the reporting Member State.
Code 6
Pre-2013: Inward Processing Relief - Drawback (IPR)
These goods are imported into the reporting Member States to undergo processing. The charges (for example, customs duty) are paid and then 'drawn' back when the goods are re-exported back to the original country.
From 2013
Not applicable
From 2014
Not applicable
From 2015: Re-export, other
These goods are re-exported from the reporting Member State. before this they had been imported into the reporting Member State for a customs procedure. This includes goods other than those covered by EPC 4 and 5 above.