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Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: CDS Declaration and Customs Clearance Request Instructions

Find guidance, codes and procedures to use for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme when using the Customs Declaration Service (CDS).

This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.

This guidance should only be used if you are importing goods into Northern Ireland (NI) from Great Britain (GB) using SPIMM and UKC Scheme.

If you are not using SPIMM and UKC Scheme then you should find out which scheme or process you need to follow.

Introduction to Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme Completion Instructions

These links provide access to introductory information and guidance on how to declare goods using Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme.

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

These links provide guidance about specific data elements that are needed for each declaration category that may be used for imports.

Data Element guide for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

These links provide access to guidance about completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

Customs Simplified Procedures Guidance for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

These links provide access to guidance about the rules that apply to Customs Simplified Procedures.

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

These links provide access guidance about procedure codes and additional procedure codes.

Combined Code Lists

Updates to this page

Published 10 January 2025