I noted in HMRC’s Customs Information Paper — CIP (13) 63 — that exporters and their agents are now required to advise HMRC of Customs Procedure Code (CPC) changes by means of a C81 Form submitted to the Tariff & Statistical Office in Southend-on-Sea. This appears to be contrary to advice given in CIP (10) 46. Could you clarify the position with reference to CPCs when, for example, a freight forwarder ignores our instruction to declare the export as a disposal of Inward Processing Relief (IP) goods, eg 31-51-000 and declares them as a standard export (CPC 10-00-001). Do we complete a C81? Do we just make a note in our records? Is it different for IPR/OPR/EU/PCC* authorised exporters? Also, it was my understanding that C81 post-clearance amendments were limited to a certain amount in a given year. Presumably there is no longer a limit but I should be grateful for your clarification.