Customs Procedure Codes  Customs Procedure Codes  Customs Procedure Codes
EXT.CPC		NAT.CPC	D E S C R I P T I O N
REQ	PRV
10	00	PERMENANT EXPORT
		000	All duties and taxes calculated (EXD, BPT)
		001	Export Duty (EXD) collected.
		023	BPT  collected
		041	No taxes or duties collected
10	21	PERMENANT EXPORT AFTER TEMPORARY EXPORT
		000	All duties and taxes calculated (IMD, BPT)
		001	Export Duty (EXD)  collected.
		023	BPT  collected
		041	No taxes or duties collected
30	51	RE-EXPORTION AFTER TEMPORARY IMPORT
		000	All duties and taxes calculated (IMD,ADT,VAT, BPT,CVL)
		041	No taxes or duties collected
10	71	PERMENANT EXPORT AFTER ENTRY INTO FREE ZONES
		041	No taxes or duties collected
10	72	PERMENANT EXPORT AFTER ENTRY INTO BONDS
		041	No taxes or duties collected
21	00	TEMPORARY EXPORTATION
		041	No taxes or duties collected
40	00	ENTRY TO HOME USE – PUBLIC
		000	All taxes calculated (IMD,ADT,BPT,VAT,CVL)
		003	No taxes collected except CVL.
		006	Flat rate of duty – personal effects
		008	COMESA (IMD=nil, BPT,VAT,ADT,CVL applicable)
		011	Medicines and its raw materials
		012	Exempted  only from   IMD
		013	Exempted  only from   ADT
		014	Exempted  only from   BPT
		015	Exempted  only from   VAT
		016	Exempted  only from   IMD and ADT
		017	Exempted  only from   IMD and BPT
		018	Exempted  only from   IMD and VAT
		019	Exempted  only from   ADT and BPT
		020	Exempted  only from   ADT and VAT
		021	Exempted  only from   BPT and VAT
		022	Exempted  only from   IMD, ADT and BPT
		023	Exempted  only from   IMD, ADT and VAT
		024	Exempted  only from   IMD, BPT and VAT
		025	Exempted  only from   ADT, BPT and VAT
		026	Exempted  only from   CVL
		027	Exempted  only from   IMD and CVL
		028	Exempted  only from   ADT and CVL
		029	Exempted  only from   BPT and CVL
		030	Exempted  only from   VAT and CVL
		031	Exempted  only from   IMD, ADT and CVL
		032	Exempted  only from   IMD, BPT and CVL
		033	Exempted  only from   IMD, VAT and CVL
		034	Exempted  only from   ADT, BPT and CVL
		035	Exempted  only from   ADT, VAT and CVL
		036	Exempted  only from   BPT, VAT and CVL
		037	Exempted  only from  IMD, ADT, BPT and CVL
		038	Exempted  only from  IMD,ADT,VAT and CVL
		039	Exempted  only from   IMD, BPT,VAT and CVL
		040	Exempted  only from   ADT,BPT,VAT and CVL
		041	No taxes or duties collected
		042	Diplomatic – all duties and taxes waived
		043	Exemption on article 186(a) with CVL  collected
		044	Exemption on article 186(a) with VAT  collected
		045	Exemption on article 186(a) with VAT and CVL collected
		046	Exemption on article 186(a) – all duties waived
		047	Exemption on article 54(T) with CVL collected
		048	Exemption on article 54(T) – all duties waived
60	10	RE-IMPORT AFTER PERMENANT EXPORT
		003	No taxes collected except CVL.
		041	No taxes or duties collected
60	21	RE-IMPORT AFTER TEMPORARY EXPORT
		000	All taxes calculated
		003	No taxes collected except CVL.
		041	No taxes or duties collected
40	51	ENTRY TO HOME USE AFTER TEMPORARY IMPORTATION
		000	All taxes calculated (IMD,ADT,BPT,VAT,CVL)
		003	No taxes collected except CVL.
		006	Flat rate of duty – personal effects
		008	COMESA (IMD=nil, BPT,VAT,ADT,CVL applicable)
		010	Variable rate concession
		011	Medicines and its raw materials
		012	All taxes calculated except  IMD
		013	All taxes calculated except  ADT
		014	All taxes calculated except  BPT
		015	All taxes calculated except  VAT
		016	All taxes calculated except  IMD and ADT
		017	All taxes calculated except  IMD and BPT
		018	All taxes calculated except  IMD and VAT
		019	All taxes calculated except  ADT and BPT
		020	All taxes calculated except  ADT and VAT
		021	All taxes calculated except  BPT and VAT
		022	All taxes calculated except  IMD, ADT and BPT
		023	All taxes calculated except  IMD, ADT and VAT
		024	All taxes calculated except  IMD, BPT and VAT
		025	All taxes calculated except  ADT, BPT and VAT
		026	All taxes calculated except  CVL
		027	All taxes calculated except  IMD and CVL
		028	All taxes calculated except  ADT and CVL
		029	All taxes calculated except  BPT and CVL
		030	All taxes calculated except  VAT and CVL
		031	All taxes calculated except  IMD, ADT and CVL
		032	All taxes calculated except  IMD, BPT and CVL
		033	All taxes calculated except  IMD, VAT and CVL
		034	All taxes calculated except  ADT, BPT and CVL
		035	All taxes calculated except  ADT, VAT and CVL
		036	All taxes calculated except  BPT, VAT and CVL
		037	All taxes calculated except  IMD, ADT, BPT and CVL
		038	All taxes calculated except  IMD, ADT, VAT and CVL
		039	All taxes calculated except  IMD, BPT, VAT and CVL
		040	All taxes calculated except  ADT, BPT, VAT and CVL
		041	No taxes or duties collected
		042	Diplomatic – all duties and taxes waived
		043	Exemption on article 186(a) with CVL  collected
		044	Exemption on article 186(a) with CVL  collected
		045	Exemption on article 186(a) with VAT and CVL collected
		046	Exemption on article 186(a) – all duties waived
		047	Exemption on article 54(T) with CVL collected
		048	Exemption on article 54(T) – all duties waived
40	71	ENTRY TO HOME USE AFTER ENTRY INTO FREE ZONES (wd)
		000	All taxes calculated (IMD,ADT,BPT,VAT,CVL)
		003	No taxes collected except CVL.
		006	Flat rate of duty – personal effects
		008	COMESA (IMD=nil, BPT,VAT,ADT,CVL applicable)
		011	Medicines and its raw materials
		026	All taxes calculated except  CVL
		027	All taxes calculated except  IMD and CVL
		028	All taxes calculated except  ADT and CVL
		029	All taxes calculated except  BPT and CVL
		030	All taxes calculated except  VAT and CVL
		031	All taxes calculated except  IMD, ADT and CVL
		032	All taxes calculated except  IMD, BPT and CVL
		033	All taxes calculated except  IMD, VAT and CVL
		034	All taxes calculated except  ADT, BPT and CVL
		035	All taxes calculated except  ADT, VAT and CVL
		036	All taxes calculated except  BPT, VAT and CVL
		037	All taxes calculated except  IMD, ADT, BPT and CVL
		038	All taxes calculated except  IMD, ADT, VAT and CVL
		039	All taxes calculated except  IMD, BPT, VAT and CVL
		040	All taxes calculated except  ADT, BPT, VAT and CVL
		041	No taxes or duties collected
		042	Diplomatic – all duties and taxes waived
		043	Exemption on article 186(a) with CVL  collected
		044	Exemption on article 186(a) with VAT  collected
		045	Exemption on article 186(a) with VAT and CVL collected
		046	Exemption on article 186(a) – all duties waived
		047	Exemption on article 54(T) with CVL collected
		048	Exemption on article 54(T) – all duties waived
40	72	ENTRY TO HOME USE AFTER ENTRY INTO BONDS (bwd)
		000	All taxes calculated (IMD,ADT,BPT,VAT,CVL)
		003	No taxes collected except CVL.
		006	Flat rate of duty – personal effects
		008	COMESA (IMD=nil, BPT,VAT,ADT,CVL applicable)
		010	Variable rate concession
		011	Medicines and its raw materials
		012	All taxes calculated except  IMD
		013	All taxes calculated except  ADT
		014	All taxes calculated except  BPT
		015	All taxes calculated except  VAT
		016	All taxes calculated except  IMD and ADT
		017	All taxes calculated except  IMD and BPT
		018	All taxes calculated except  IMD and VAT
		019	All taxes calculated except  ADT and BPT
		020	All taxes calculated except  ADT and VAT
		021	All taxes calculated except  BPT and VAT
		022	All taxes calculated except  IMD, ADT and BPT
		023	All taxes calculated except  IMD, ADT and VAT
		024	All taxes calculated except  IMD, BPT and VAT
		025	All taxes calculated except  ADT, BPT and VAT
		026	All taxes calculated except  CVL
		027	All taxes calculated except  IMD and CVL
		028	All taxes calculated except  ADT and CVL
		029	All taxes calculated except  BPT and CVL
		030	All taxes calculated except  VAT and CVL
		031	All taxes calculated except  IMD, ADT and CVL
		032	All taxes calculated except  IMD, BPT and CVL
		033	All taxes calculated except  IMD, VAT and CVL
		034	All taxes calculated except  ADT, BPT and CVL
		036	All taxes calculated except  BPT, VAT and CVL
		037	All taxes calculated except  IMD, ADT, BPT and CVL
		039	All taxes calculated except  IMD, BPT, VAT and CVL
		040	All taxes calculated except  ADT, BPT, VAT and CVL
		041	No taxes or duties collected
		042	Diplomatic – all duties and taxes waived
		043	Exemption on article 186(a) with CVL  collected
		044	Exemption on article 186(a) with VAT  collected
		045	Exemption on article 186(a) with VAT and CVL collected
		046	Exemption on article 186(a) – all duties waived
		047	Exemption on article 54(T) with CVL collected
		048	Exemption on article 54(T) – all duties waived
41	00	ENTRY TO HOME USE – GOVERNMENT
		003	No taxes collected except CVL.
		011	Medicines and its raw materials
		014	All taxes calculated except  BPT
		017	All taxes calculated except  IMD and BPT
		019	All taxes calculated except  ADT and BPT
		021	All taxes calculated except  BPT and VAT
		022	All taxes calculated except  IMD, ADT and BPT
		024	All taxes calculated except  IMD, BPT and VAT
		025	All taxes calculated except  ADT, BPT and VAT
		029	All taxes calculated except  BPT and CVL
		032	All taxes calculated except  IMD, BPT and CVL
		034	All taxes calculated except  ADT, BPT and CVL
		036	All taxes calculated except  BPT, VAT and CVL
		037	All taxes calculated except  IMD, ADT, BPT and CVL
		038	All taxes calculated except  IMD, ADT, VAT and CVL
		039	All taxes calculated except  IMD, BPT, VAT and CVL
		040	All taxes calculated except  ADT, BPT, VAT and CVL
		041	No taxes or duties collected
42	00	ENTRY TO HOME USE – CONCESSIONS – PUBLIC
		010	Variable rate concession
		011	Medicines and its raw materials (3% IMD + CVL)
		012	Concession, exempted only from   IMD
		013	Concession, exempted only from   ADT
		014	Concession, exempted only from   BPT
		015	Concession, exempted only from   VAT
		016	Concession, exempted only from   IMD and ADT
		017	Concession, exempted only from   IMD and BPT
		018	Concession, exempted only from   IMD and VAT
		019	Concession, exempted only from   ADT and BPT
		020	Concession, exempted only from   ADT and VAT
		021	Concession, exempted only from   BPT and VAT
		022	Concession, exempted only from   IMD, ADT and BPT
		023	Concession, exempted only from   IMD, ADT and VAT
		024	Concession, exempted only from   IMD, BPT and VAT
		025	Concession, exempted only from   ADT, BPT and VAT
		026	Concession, exempted only from   CVL
		027	Concession, exempted only from   IMD and CVL
		028	Concession, exempted only from   ADT and CVL
		029	Concession, exempted only from   BPT and CVL
		030	Concession, exempted only from   VAT and CVL
		031	Concession, exempted only from   IMD, ADT and CVL
		032	Concession, exempted only from   IMD, BPT and CVL
		033	Concession, exempted only from   IMD, VAT and CVL
		034	Concession, exempted only from   ADT, BPT and CVL
		035	Concession, exempted only from   ADT, VAT and CVL
		036	Concession, exempted only from   BPT, VAT and CVL
		037	Concession, exempted only from   IMD,ADT, BPT and CVL
		038	Concession, exempted only from  IMD,ADT, VAT and CVL
		039	Concession, exempted only from  IMD, BPT, VAT and CVL
		040	Concession, exempted only from  ADT,BPT,VAT and CVL
		041	No taxes or duties collected
		042	Diplomatic – all duties and taxes waived
		043	Exemption on article 186(a) with CVL  collected
		044	Exemption on article 186(a) with VAT  collected
		045	Exemption on article 186(a) with VAT and CVL collected
		046	Exemption on article 186(a) – all duties waived
		047	Exemption on article 54(T) with CVL collected
		048	Exemption on article 54(T) – all duties waived
43	00	ENTRY TO HOME USE – CONCESSIONS – GOVERNMENT
		010	Variable rate concession
		011	Medicines and its raw materials
		014	Concession, exempted only from   BPT
		017	Concession, exempted only from   IMD and BPT
		019	Concession, exempted only from   ADT and BPT
		021	Concession, exempted only from   BPT and VAT
		022	Concession, exempted only from   IMD, ADT and BPT
40	00	ENTRY TO HOME USE
		004	Direct Delivery – public
		005	Direct Delivery - Government
		024	Concession, exempted only from   IMD, BPT and VAT
		025	Concession, exempted only from   ADT, BPT and VAT
		029	Concession, exempted only from   BPT and CVL
		032	Concession, exempted only from   IMD, BPT and CVL
		034	Concession, exempted only from   ADT, BPT and CVL
		036	Concession, exempted only from   BPT, VAT and CVL
		037	Concession, exempted only from   IMD, ADT, BPT & CVL
		039	Concession, exempted only from   IMD, BPT, VAT & CVL
		040	Concession, exempted only from  ADT, BPT, VAT & CVL
		041	No taxes or duties collected
51	00	TEMPORARY IMPORTATION
		000	All duties and taxes calculated (IMD, ADT, BPT, VAT, and CVL).
		003	No taxes or duties collected except CVL.
		041	No taxes or duties collected
71	00	ENTRY INTO FREE ZONES
		003	No taxes or duties collected except CVL.
		041	No taxes or duties collected
72	00	ENTRY INTO BONDED WAREHOUSES
		003	No taxes or duties collected except CVL.
		041	No taxes or duties collected
73	00	TRANSFERE FROM BOND TO BOND
		041	No taxes or duties collected
80	00	TRANSIT
		003	No taxes collected except CVL.
		006	Flat rate of duty – personal effects
		008	COMESA (IMD=nil, BPT,VAT,ADT,CVL applicable)
		011	Medicines and its raw materials
		012	Exempted  only from   IMD
		013	Exempted  only from   ADT
		014	Exempted  only from   BPT
		015	Exempted  only from   VAT
		016	Exempted  only from   IMD and ADT
		017	Exempted  only from   IMD and BPT
		018	Exempted  only from   IMD and VAT
		019	Exempted  only from   ADT and BPT
		020	Exempted  only from   ADT and VAT
		021	Exempted  only from   BPT and VAT
		022	Exempted  only from   IMD, ADT and BPT
		023	Exempted  only from   IMD, ADT and VAT
		024	Exempted  only from   IMD, BPT and VAT
		025	Exempted  only from   ADT, BPT and VAT
		026	Exempted  only from   CVL
		027	Exempted  only from   IMD and CVL
		028	Exempted  only from   ADT and CVL
		029	Exempted  only from   BPT and CVL
		030	Exempted  only from   VAT and CVL
		031	Exempted  only from   IMD, ADT and CVL
		032	Exempted  only from   IMD, BPT and CVL
		033	Exempted  only from   IMD, VAT and CVL
		034	Exempted  only from   ADT, BPT and CVL
		035	Exempted  only from   ADT, VAT and CVL
		036	Exempted  only from   BPT, VAT and CVL
		037	Exempted  only from  IMD, ADT, BPT and CVL
		038	Exempted  only from IMD,ADT,VAT and CVL
		039	Exempted  only from IMD, BPT,VAT and CVL
		040	Exempted  only from  ADT,BPT,VAT and CVL
		041	No taxes or duties collected
90	00	TRANSSHIPMENT
		003	No taxes or duties collected except CVL.
		041	No taxes or duties collected

 

Customs Procedure Codes Exemptions

44=Total Exemptions

45=Partial Exemptions by given amount

46=Partial Exemptions by percentage

 

44	00	Direct Entry under Exemptions (Total)
45	00	Direct Entry under Exemptions (Amount)
46	00	Direct Entry under Exemptions (Percentage)
44	71	Withdrawal from Bonds under partial exemptions (Total)
45	71	Withdrawal from Bonds under partial exemptions (Amount)
46	71	Withdrawal from Bonds under partial exemptions (percentage)
44	72	Withdrawal from free zones under partial exemptions (Total)
45	72	Withdrawal from free zones under partial exemptions (Amount)
46	72	Withdrawal from free zones under partial exemptions (Percentage)
049	IMD					IME Calculated
050	ADT	IMD				IME and ADT Calculated
051	VAT	IMD				IME and VAT Calculated
052	BPT	IMD				IME and BPT Calculated
053	CVL	IMD				IME and CVL Calculated
054	IMD	ADT	VAT			IME, ADT, VAT Calculated
055	IMD	ADT	BPT			IME, ADT, BPT  Calculated
056	IMD	ADT	CVL			IME, ADT, CVL Calculated
057	IMD	VAT	BPT			IME, VAT, BPT  Calculated
058	IMD	VAT	CVL			IME, VAT, CVL Calculated
059	IMD	BPT	CVL			IME, BPT, CVL  Calculated
060	IMD	ADT	VAT	BPT		IME, ADT, VAT, BPT Calculated
061	IMD	ADT	VAT	CVL		IME, ADT, VAT, CVL Calculated
062	IMD	ADT	BPT	CVL		IME, ADT, BPT,  CVL Calculated
063	IMD	VAT	BPT	CVL		IME, VAT, BPT,  CVL Calculated
064	IMD	ADT	VAT	BPT	CVL	IME, ADT, VAT, BPT, CVL Calculated
065	IMD	ADT				IME, ADE Calculated
066	IMD	ADT	VAT			IME, ADE, VAT Calculated
067	IMD	ADT	BPT			IME, ADE, BPT Calculated
068	IMD	ADT	CVL			IME, ADE, CVL Calculated
069	IMD	ADT	VAT	BPT		IME, ADE,VAT,  BPT Calculated
070	IMD	ADT	VAT	CVL		IME, ADE, VAT, CVL Calculated
071	IMD	ADT	BPT	CVL		IME, ADE,  BPT, CVL Calculated
072	IMD	ADT	VAT	BPT	CVL	IME, ADE, VAT, BPT, CVL Calculated

 

        IMD = Import Duty            ADT = Additional Tax   BPT = Business Profit Tax

       VAT = Value Added Tax    CVL = Civil Aviation    EXD = Export Duty