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Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets

Find out the specific data elements that are needed for each declaration category that may be used for imports into Northern Ireland (NI) using SPIMM or UKC.

Updates to this page

Published 10 January 2025
Last updated 11 September 2026 Show all updates
  1. Guidance has been amended to reflect the allowed use of I1 C&F and C21i EIDR NOP for Category 2 goods. New reading notes have been added to reflect updated SPIMM Category of goods guidance.

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

  3. Reading note 10 has been added. Data Element 2/2 has been updated in the data sets to reference reading note 10.

  4. First published.

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