I noticed in a recent UK Customs Information Paper (CIP) (13) 63 that exporters and their agents are now required to advise HMRC when an incorrect Customs Procedure Code (CPC) has been used at export by means of a C81. This appears to contradict advice given in CIP (10) 46. Could you clarify the position with reference to CPCs, as we have quite a few situations where we instruct a freight company to use a particular CPC, eg 31-51-000, and they declare 10-00-001. Currently, we make a note in our records and advise customs when being audited of this discrepancy. Do we now have to complete a C81 or can we still just make a note in our records?
Finally, it has been my understanding from years ago that C81 post-clearance amendments were limited to a certain amount in a given year. Presumably, if CIP (13) 63 means we must do a C81 for all mistakes, there can no longer be a limit, but I should be grateful for your clarification.