Clearance Code C2100006


I’m checking clearance documents and our importer appears to have used clearance code C2100006 00. I’ve not seen this used before and I’m unable to find any reference to it on the HMRC site.

What does this code mean?

May thanks


Export CPC 21 00 006 is for Union goods temporarily exported outside the union for repair or replacement under the standard exchange system.

A C21 form is used to request the release of goods at a location with an inventory system.

Import CPC 00 00 061 For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link) - EU pallets, containers or packings (read about loaded EU pallets and containers) entitled to relief from customs duties and/or import VAT being re-imported under Returned Goods Relief (RGR).

Was this on an import or an export entry?

This was on an import.

Hi Debra,

CPC 4000006 allows FPO’s (fast parcel operators like DHL, FEDEX ect.) to utilise a dummy commodity code of C2100006 - this dummy commodity code and CPC 4000006 is only for FPO’s and is only allowed for goods with an intrinsic value (value of the goods themselves, not including insurance and freight) of £15-£135 and is used post release of goods into CFSP. It is nothing to worry about, you should only be liable for import VAT with this style of import, which you will be able to reclaim on your C79 (aslong as you are VAT registered).


Honestly, it was the best explanation I have ever read about this!