Customs Procedure Codes
Customs Procedure Codes
It is to be recalled that In ASYCUDA V2.7 we have created many CPC in line with the regime codes for the statistical
information and special tax calculation purposes.Now, in ASYCUDA ++ the former standard is replaced by the new accepted
International standard to meet the present situation of the world trade activity
C HANGES
the core elements of the Customs Declaration which makes the declaration to be payable or exempted from Customs duty and
other taxes The Improved Customs Procedure Code has followed the international standard and practice to meet the
requirements needed in ASYCUDA++ in addition to the standard procedure code, the Additional Procedure Codes (APC)
have also been integrated for statistical and taxation purpose.
F ORMATION
The ASYCUDA ++ procedure codes are made up of two elements. Namely, Extended Procedure Code (EPC) and additional
procedure codes (APC ) .The extended Procedure code contains 4 digits. It is the standard and the main part of the customs
procedure . The National Procedure Code (another name for APC) contains 3 digits and this code is mostly used for statistical
purpose and to define a special taxation and exemption . For example , Entry for home use has an Extended Procedure Code
4000 and National Procedure code 000.It implies that all taxes are applicable and it is equivalent to the former code C400
M ODEL( TYPE ) OF D ECLARATION
When inputting data from a manual declaration in to ASYCUDA ++ modules (MODBRK or MODCBR)the type of
Declaration should be specified . The Type of declaration is almost the same as the Customs regime code in ASYCUDA
version 2.7 i.e. Import C ,Export E , WHS (Suspense ) S and Transit T
In ASYCUDA ++ declaration information is captured using the type of declaration. The following table shows the Standard
Model of the Declaration [1]
Export
Import
EX 1 Direct Exportation
IM 4 Entry for home use
EX 2 Temporary Export
IM 5 Temporary Importation
EX 3 Re- Export
IM 6 Re-Importation
EX 8 Transit to Export
IM 7 Entry for Warehousing(suspense)
EX 9 Other Export Procedure
IM 8 Import Transit
IM 9 Other Imports
EXTENDED P ROCEDURE C ODE
The first part of the CPC is called the Extended Procedure Code .It consists of two parts , each part has two digits. Namely ,
Requested and Previous Procedure codes
List of Requested Procedure codes:
10 - Permanent export
21 - Temporary export for return in unaltered state
22 - Temporary export for outward processing
30 - Re-exportation
40 - Entry for home use
41 - Entry for home use (second schedule 2nd )
42 - Entry for home use (special schedule 2_2)
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The requested Procedure, which comprises the 1st and 2nd numbers of the 4 digits in the EPC, represents the customs
procedure that is being asked for.
The Previous Procedure , which comprises the 3rd and 4th of the 4 digits ,that represents any previous customs procedure
code for goods cleared in the preceding customs declaration.
Example : If goods are entered under temporary importation in unaltered state the Extended Procedure Code 5100
Requested Procedure code :51 temporary importation (1st and 2nd )
Previous Procedure code :00 no Previous Procedure(3rd and 4th )
If the above goods are returned or re-exported in unaltered state under Extended Procedure Code 3051.
Then, Requested Procedure code :30 Re- exportation
Previous Procedure code :51 Previously temporarily imported
ADDITIONAL P ROCEDURE C ODES ( N ATIONAL P ROCEDURE C ODES)
The Additional Procedure Codes consists of 3 digits and its an extension of the standard procedure. The former ASYCUDA
v2.7 CPC has a letter C or E or S or T as a prefix . Now, there is no need to add letters but the numbers will be applied for
their appropriate extended procedure code .
Example - Goods imported under the Diplomatic privilege has a CPC C415 in a previous version but in A++ the full
procedure code is 4000 415. Therefore ,users are requested to refer to the correlation table which shows the link between the
old and new Procedure codes.
DETAILS OF EXTENDED PROCEDURES CODES (EPC)
1. EXPORT
DECLARATION TYPE EX1,EX2,EX3
1.1 DIRECT EXPORTATION
1.2 TEMPORARY EXPORTATION
2. IMPORT
DECLARATION TYPE - IM4 , IM5, IM6, IM7, IM8, IM9
2.1 ENTRY FOR HOME USE
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1. 5100 TEMPORARY IMPORTATION FOR RETURN Legislation Proclamation No 60/89 Chap 5 Article 27
IN UNALTERED STATE.
Requirements Attach all mandatory supporting docs
Duties /Taxes payable All except with-holding ( method of
payment insurance or Bank guarantee)
2. 5200 TEMPORARY IMPORTATION FOR INWARD Legislation Proclamation No 60/89-Chap 5 Article 27
PROCESSING OR REPAIR
Requirements Attach all mandatory supporting docs
Duties /Taxes payable all (payable by VOUCHER )
2.3 RE-IMPORTATION
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2.5 TRANSIT
2.6 OTHER
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2. IMPORT
Required docs Import license , invoice and packing list , way bill ,
Bank permit and certificate of origin and insurance ,Freight
invoice
Duty and Tax Payable All
Required docs Invoice and packing list , way bill , Bank permit(if
401. GOODS FOR GOVT BUDGETARY INSTITUTIONS
L/C is opened) and certificate of origin and insurance ,freight
Invoice
Duty and Tax Payable ALL , Except With-holding Tax
Required docs Import license , invoice and packing list , way bill ,
402. GOODS FOR PRIVATE SECTOR EXEMPTED FROM
WITH-HOLDING TAX
Bank permit and certificate of origin and insurance ,freight
invoice
Duty and Tax Payable ALL , Except With-holding Tax
403. GOODS FOR PUBLIC ENTERPRISES WHICH ARE FULLY Required docs Import license , invoice and packing list , way bill ,
OR PARTIALLY OWNED BY GOVT .
Bank permit and certificate of origin and insurance, freight
invoice
Duty and Tax Payable All
404. MEDICAL SUPPLIES AND EQUIPMENT FOR LICENSED Required docs Import license , invoice and packing list , way bill ,
ORGANIZATIONS WITH CERTIFICATE OF COMPETENCE
Bank permit and certificate of origin and insurance ,freight
invoice
Special permit : from Drug Control Admin.
Duty and Tax Payable ALL , Except VAT
Required docs Import license , invoice and packing list , way bill ,
405. RAW MATERIALS AND INPUTS FOR THE
MANUFACTURING OF DRUGS BY P HARMACEUTICALS.
Bank permit and certificate of origin and insurance, freight
Invoice
Duty and Tax Payable Duty and Excise Tax Only
Required docs Invoice and packing list , way bill ,
406. GOODS DONATED BY EXTERNAL ORG. TO
CHARITABLE INSTITUTION IN ETHIOPIA .
Duty and Tax Payable ALL , Except With-holding Tax
Required docs Invoice and packing list , way bill , supporting
407. RELIEF GOODS FOR GOVERNMENT AND
NON-GOVERNMENTAL INSTITUTIONS.
letter from Customs HQ (duty payable by DPPC/NGO)
Duty and Tax Payable Duty and Excise Tax only.
408. DONATION OR PERSONAL EFFECTS FOR PASSENGERS
Required docs Way bill ,invoice ( if available)
, RETURNEES AND RESIDENCES
Duty and Tax Payable ALL , Except With-holding Tax
409. AGRICULTURAL INPUTS (FERTILIZER , PESTICIDES & Required docs Invoice and packing list ,way bill , Bank permit,
SEEDS )
certificate of origin & insurance , freight invoice
Duty and Tax Payable All except VAT and With Holding Tax
410. GOODS FOR PUBLIC ENTERPRISES WHICH ARE FULLY Required docs Import license , invoice and packing list , way bill ,
OR PARTIALLY OWNED BY GOVT
Bank permit and certificate of origin and insurance, freight
invoice
Duty and Tax Payable All - except With-holding tax
Required docs way bill , invoice , Packing list, Supporting letter
414.GOODS FOR TRADE FAIR (EXHIBITION) AND
from the concerned authority
CONFERENCE
Duty and Tax Payable All
Required docs Way bill ,invoice and packing list
415.GOODS UNDER DIPLOMATIC OR CONSULAR
PRIVILEGES .
Duty and Tax Payable None
Government.
416. GOODS FOR USAID ACTIVITIES OR FOR THE
PROJECTS & PROGRAMS FINANCED BY THEUS
Required docs Way bill ,invoice and packing list Supporting Letter
From customs HQ
Duty and Tax Payable None
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Required docs Import License, Way bill, Invoice and packing list,
(Bank permit, if L/C is opened)
Duty and Tax Payable None
Required docs Import License, Way bill, Invoice and packing list,
(Bank permit, if L/C is opened)
Duty and Tax Payable None
Required docs Import License, Way bill, Invoice and packing list,
(Bank permit, if L/C is opened)
Duty and Tax Payable None
4. TRANSIT
800.GOODS IN TRANSIT
APPLICABLE ADDITIONAL P ROCEDURE C ODES (APC) FOR EACH EXTENDED PROCEDURES CODES (EPC)
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4152
4171
4200
4252
4271
TEMPORARY IMPORTATION
EPC
APC
5100
5200
RE-IMPORTATION
EPC
APC
6010
6021
6022
000 403 406 408 415 416 417 418 419 430 440 441 473 476
6071
140
WAREHOUSING
EPC
APC
7100
TRANSIT
EPC
APC
8000
800
8100
800
8200
800
8300
800