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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

From:
HM Revenue & Customs
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.

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.

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