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Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Additional Procedure Codes

Find out additional instructions for specific data elements that may be used with each 3-digit Additional Procedure Code.

Updates to this page

From:
HM Revenue & Customs
Published:
10 January 2025
Last updated:
30 July 2026
Show all updates

  1. Additional Procedure Code 1VW in the 'Additional Procedure Code 1-Series' file has been updated to remove information on 'Specific Fields in the Declaration/ Instructions on Completion' for PVA01.

  2. Additional Procedure Code restrictions for 1RM within the ‘1 Series’ attachment have been updated.

  3. Additional Procedure Code 1RM within the ‘1 Series’ has been updated to permit the use of non-licensable excise goods and prohibit the use of the APC for goods subject to EU Deforestation Regulations.

  4. Restrictions on Usage for codes 1SR and 1TB have been clarified.

  5. Additional Procedure Code 1NV has been updated in the Simplified Process for Internal Market Movements (SPIMM) Declaration Completion Instructions to show use with Procedure Code 4078 in alignment with existing Customs Declaration Service functionality.

  6. All advisory banners relating to the use of SPIMM prior to its launch have been removed.

  7. First published.

Documents

Additional Procedure Codes Introduction and Index List for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

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Additional Procedure Code 1-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code 2-Series using UK Carrier (UKC) Scheme movements

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Additional Procedure Code 6-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code 7-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code A-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code F-Series for Simplified Process for Internal Market Movements (SPIMM)

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Details

These Additional Procedure Code (APC) Completion Instructions may only be used for imports to Northern Ireland (NI) from Great Britain (GB) using SPIMM or UKC Scheme for Post and Parcel Movements. Where goods are not eligible for SPIMM or UKC, the procedures contained in Other NI Goods Movements Completion Instructions must be used.

The terms and conditions for using SPIMM or UKC must be met.

Read more guidance on what categories of goods may be moved to NI using SPIMM or UKC.

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