Exporting samples outside the EU


If we are exporting a sample to China to be counter sampled, please advise the correct CPC code which should be used?
What CPC code should be used for importing the sample back into UK along with the counter sample?
Both of no commercial value


Information on the Customs requirements for exporting is given in HMRC Public Notice 275. All notices can be found on our website www.hmrc.gov.uk under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.

The Customs Tariff (Volume 3) contains the full list of Customs Procedure Codes (CPC) s.

HM Revenue & Customs

Customs International Trade & Excise


Export Action Plan