Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Customs Simplified Procedures Guidance

Find the rules that apply to Customs Simplified Procedures when using SPIMM or UKC. 

• From: HM Revenue & Customs
• Published: 10 January 2025
• Last updated: 1 May 2025
  Show all updates

  1. 1 May 2025

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

  2. 10 January 2025

     First published.

Documents

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure and Additional Procedure Code Exclusions List for Customs Simplified Procedures

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Simplified Process for Internal Market Movements (SPIMM): Customs Simplified Procedures Aggregation Completion Rules

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Simplified Process for Internal Market Movements (SPIMM): Customs Simplified Procedures Recapitulative Completion Rules

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Details

Use this guidance to identify:  

• which Procedure and Additional Procedure Codes are excluded from use with Customs Simplified Procedures when moving goods under SPIMM and UKC
• the Declaration Completion Instructions for SPIMM Aggregated Supplementary Declarations
• the Declaration Completion Instructions for SPIMM Recapitulative Supplementary Declarations