I will not bore you with the many procedure codes that we agents short-hand as PCs, but as of 2018 the standard one is: PC 4000 000 – for Home Use Entries (i.e. with duties payable).

If we use this code, then after we have declared the value of your cargo, the customs computer will take the duty and VAT applied to your classification code, and payment is then arranged to HMRC.

So why do we need more than one PC code?  Well sometimes goods are imported just for a warranty repair (Inward Process Relief PC is used in this case), or goods are returned to UK after process in a non EEC country (in which case Outward Process Relief PC is used).

Sometimes crucial paperwork, or even the funds to clear the cargo will not be available for at least two months and so a Warehouse PC could be used in this case, delaying payment till the matter is resolved (however the cargo must remain in a customs-approved warehouse until that time, but at least it can be removed from the container to reduce rent and demurrage charges).

Maybe you are importing goods that were originally British before export from outside the UK and are now being returned (in which case Returned Goods Relief PC can be used).

These different PC’s can either reduce, negate or delay the payment of HMRC taxes, and this gives us the flexibility we need outside of the standard PC of 4000 000.

So if there is something more complex with your shipment, like British origin goods being returned to UK for example, be sure to let your customs clearance agent know at the start, as it much harder to undo these things once the original entry has been submitted to HMRC.