UK CDS: 4-digit to 3-digit procedure code matrix for imports

HMRC has released guidance on the 4-digit to 3-digit procedure to additional procedure code correlation matrix for imports declared on the Customs Declaration Service (CDS), published 11 June 2026.

The matrix provides shippers, freight forwarders, and customs brokers with the technical mapping needed to correctly align 4-digit procedure codes—which denote the legal status of goods on entry (e.g. release for free circulation, temporary import, inward processing)—to their corresponding 3-digit codes and any required additional procedure codes. This correlation ensures that declarations submitted via CDS align with HMRC's system requirements.

Who is affected: All importers, customs agents, and freight forwarders filing import declarations on CDS must reference this matrix when submitting customs entries. Incorrect procedure-code mapping can result in declaration rejection, clearance delays, or customs queries.

How to use the matrix: The correlation matrix is the authoritative reference for CDS users determining which additional procedure codes apply to a given procedure code combination. Importers should consult it when:

• Filing import declarations for goods subject to special regimes (temporary import, processing, bonded warehousing)
• Submitting declarations involving duty suspension or relief
• Declaring goods under preferential-origin schemes or trade agreements

The guidance is available on GOV.UK and should be downloaded and retained by all organisations regularly filing CDS declarations.

What this means for shippers

Download and bookmark this matrix now — it's mandatory reference material for anyone filing CDS import declarations. Incorrect procedure codes will cause declaration delays or rejections. Ensure your customs broker or compliance team has the current version and applies it consistently to all import filings. Check the HMRC website regularly for updates, as procedure codes may be amended in future CDS releases.