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Guidance

Simplified Process for Internal Market Movements (SPIMM): Category of goods guidance

Find out details about the different types of Category 1, Category 2 and Standard goods.

Updates to this page

From:
HM Revenue & Customs
Published:
20 November 2024
Last updated:
11 September 2026
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  1. Guidance has been amended to reflect the allowed use of I1 C&F and C21i EIDR NOP for Category 2 goods.

  2. Category 1 guidance has been amended to include Ozone depleting substances (ODS). Category 2 Ozone depleting substances and hydrofluorocarbons guidance has been amended. Links to the SPIMM eligibility checking tool have been added.

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

  4. The Simplified Process for Internal Market Movements (SPIMM) exclusions lists have been amended to provide further clarification.

  5. Corrections have been made to links and for Additional Procedure Code 1EN.

  6. First published.

Documents

Simplified Process for Internal Market Movements (SPIMM) — Category of goods

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Details

With the publication of the Windsor Framework, goods moving from Great Britain (GB) to Northern Ireland (NI) are considered to be either Category 1, Category 2 or Standard goods. Category 1, Category 2 or standard goods. Category 1 and Category 2 goods are covered by the legislation detailed in Annex IX of Decision of the Withdrawal Agreement Joint Committee on laying down arrangements relating to the Windsor Framework. The types of goods and specific requirements are listed in this guidance.

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