Guidance

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

Find out additional instructions for specific Data Elements that may be used with each 4-digit Procedure Code.

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

Documents

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

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Procedure Code 00: Airports and Ports Customs Clearance Requests (CCR): Releases using either Simplified Process for Internal Market Movements (SPIMM) or the UK Carrier (UKC) Scheme for Post and Parcel Movements

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Procedure Code 07: Release to Free Circulation (FC) with simultaneous entry to an Excise Warehouse (EW) using Simplified Process for Internal Market Movements (SPIMM)

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Procedure Code 40: Release to Free Circulation (FC) and Home Use (HU) using Simplified Process for Internal Market Movements (SPIMM)

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Details

SPIMM and UKC eligibility

These Procedure Code (PC) Completion Instructions 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.

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

Find more information on what categories of goods may be moved to NI 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. 10 January 2025

   First published.