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.

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

Documents

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

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

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Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set H8

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Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set I1 C&F

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Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set C21i

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Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set C21i EIDR NOP

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Details

These data sets may only be used for imports to Northern Ireland (NI) from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (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.

Read more information about what goods may be imported using SPIMM or UKC.

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. 28 February 2025

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

3. 10 January 2025

   First published.