Guidance

Additional Procedure Code 6-Series for Simplified Process for Internal Market Movements (SPIMM)

Published 10 January 2025

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This publication is available at https://www.gov.uk/government/publications/simplified-process-for-internal-market-movements-spimm-and-uk-carrier-ukc-scheme-additional-procedure-codes/additional-procedure-code-6-series-for-simplified-process-for-internal-market-movements-spimm

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

SPIMM Eligibility

These Additional Procedure Code (APC) Completion Instructions may only be used for imports to Northern Ireland (NI) from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM). Where goods are not eligible for SPIMM, the procedures contained in Other NI Goods Movements Completion Instructions must be used.

The terms and conditions for using SPIMM must be met.

Read more guidance on what categories of goods may be moved to NI using SPIMM.

General Additional Procedure Code (APC) Notes

This document provides details on the specific Completion Instructions for the 6-series Additional Procedure Codes (APCs) that can be used with SPIMM.

These Completion Instructions only contain the additional instructions on specific data elements in relation to each 3-digit APC and does not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

The APC Completion Instructions are a supplement to the Data Element Completion Guide and the Code Lists.

Where the DE 1/11 Completion Instructions are different from the Data Element Completion Guide or Code Lists, the APC Completion Instructions take precedence.

The APC Completion Instructions are a supplement to the DE 1/10 Procedure Code requirements and any instructions relating to the Procedure Code must also be followed.

The DE 1/10 Procedure Code requirements are not repeated against or superseded by the DE 1/11 APC Completion Instructions.

Use the following index list and the Procedure Code and Additional Procedure Code Completion Instructions to help identify the correct APC to use and for guidance on how to complete the SPIMM CCR.

These Completion Instructions include APCs:

  • 61G: Transports Internationaux Routiers (TIR) Carnets using SPIMM
  • 62G: New Computerised Transit (NCTS) Movements using SPIMM
  • 63G: Transit Simplification Movements using SPIMM

Notes

The APCs listed in this series are not valid for use on a SPIMM H8, I1 C&F or C21i EIDR NOP.

Only one 4-digit PC can be declared against each goods item in DE 1/10. However, this may be tailored to the specific circumstances for the goods treatment by the use of multiple APCs in DE 1/11.

Where more than one DE 1/11 APC is required for a specific goods item, all APCs must be permitted for use with the Declaration Category being used.

Refer to Procedure Code and Additional Procedure Code Completion Instructions for details.

Declaration Category SPIMM C21i Data Set may only be used where expressly permitted by both the DE 1/10 Procedure Code and the DE 1/11 Additional Procedure Code Completion Instructions.

General Completion Guidance

Data elements (DEs) that are not used on a SPIMM Declaration Category data set are not included within these Completion Instructions.

Declaring data elements that are not part of the SPIMM Declaration Category data set may result in the CCR being rejected by Customs Declaration Service (CDS).

Where the DE 1/10 Completion Instructions are different from the Data Element Completion Guide, the APC Completion Instructions take precedence.

61G: Transports Internationaux Routiers (TIR) Carnets using SPIMM

These Completion Instructions should be read in conjunction with the Data Element Completion Guide.

These are additional instructions on specific Data Elements (DEs) in relation to this Additional Procedure Code (APC) and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure

Customs Clearance Request (CCR) for goods entering Northern Ireland (NI) using Simplified Process for Internal Market Movements (SPIMM) on a TIR Carnet where the TIR Carnet movement originated in Great Britain (GB).

Goods Covered

CCR to release goods on arrival in NI:

  • for goods that were in Free Circulation (FC) or Home Use (HU) in GB
  • that are entering NI under TIR Carnet procedures
  • where the TIR Carnet movement originated in GB
  • using SPIMM

Additional Procedure Code Conditions for Use

The goods must be covered by a TIR Carnet at the point of arrival in NI.

Where the TIR Carnet is not being discharged at a Transit Office of Discharge:

  • the goods must be entered to an approved NI Temporary Storage (TS) Premises
  • authorised Consignee status must be held in NI

Where the TIR goods are covered by an New Computerised Transit System (NCTS) declaration, APC 62G must also be declared in DE 1/11.

Where the TIR goods are covered by a movement under Transit simplification, APC 63G must also be declared in DE 1/11.

SPIMM Conditions for Use

The TIR Carnet movement must have originated in GB.

The goods must continue their movement to another location in NI under the TIR Carnet transit procedures.

Additional Procedure Code Restrictions on Usage

This APC must not be used to declare goods where the TIR Carnet is being discharged at the NI airport or port of arrival.

This APC may not be used with Simplified Declaration Procedure (SDP) Regular Use, Simplified Declaration Procedure (SDP) on an Occasional Basis, Entry in Declarants Records (EIDR) or UK Internal Market Scheme (UKIMS) EIDR.

SPIMM Restrictions on Usage

This APC may only be used to release goods moving to another location within NI under TIR Carnet.

Further Guidance

You can find further information about:

Declaration Category

C21i

Specific Fields in the CCR/Instructions on Completion

—

Procedure Codes (DE 1/10)

The PC 0006 may be used with APC 61G when using SPIMM.

Security Required

—

VAT

—

Excise

—

Post Clearance Action

—

Additional Documents Needed

—

Notes

A declaration is needed on NCTS for all goods to be moved under Transit or TIR where the goods have not been placed under a valid transit simplified procedure for air, sea or rail.

62G: New Computerised Transit (NCTS) Movements using SPIMM

These Completion Instructions should be read in conjunction with the Data Element Completion Guide.

These are additional instructions on specific Data Elements (DEs) in relation to this Additional Procedure Code (APC) and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure

Customs Clearance Request (CCR) for goods entering Northern Ireland (NI) using Simplified Process for Internal Market Movements (SPIMM) on a NCTS declaration where the NCTS movement originated in Great Britain (GB).

Goods Covered

CCR to release goods on arrival in NI:

  • for goods that were in Free Circulation (FC) or Home Use (HU) in GB
  • that are entering NI under NCTS Transit Procedures
  • where the NCTS movement originated in GB
  • using SPIMM

Additional Procedure Code Conditions for Use

The goods must be covered by an NCTS declaration at the point of arrival in NI.

Where the NCTS declaration is not being discharged at a Transit Office of Discharge:

  • the goods must be entered to an approved NI Temporary Storage (TS) Premises
  • authorised Consignee status must be held in NI

Where the NCTS goods are covered by a TIR Carnet, APC 61G must also be declared in DE 1/11.

Where the goods are covered by a movement under Transit simplification, APC 63G should be used instead.

SPIMM Conditions for Use

The NCTS movement must have originated in GB.

The goods must continue their movement to another location in NI under the NCTS Transit Procedures.

Additional Procedure Code Restrictions on Usage

This APC must not be used to declare goods where the NCTS movement is being discharged at the NI airport or port of arrival.

This APC cannot be used with APC 63G.

This APC may not be used with Simplified Declaration Procedure (SDP) Regular Use, Simplified Declaration Procedure (SDP) on an Occasional Basis, Entry in Declarants Records (EIDR) or UK Internal Market Scheme (UKIMS) EIDR.

SPIMM Restrictions on Usage

This APC may only be used to release goods moving to another location within NI under NCTS.

Further Guidance

You can find further information about:

Declaration Category

C21i

Specific Fields in the CCR/Instructions on Completion

—

Procedure Codes (DE 1/10):

The PC 0006 may be used with APC 62G when using SPIMM.

Security Required

—

VAT

—

Excise

—

Post Clearance Action

—

Additional Documents Needed

— 

Notes

A declaration is needed on NCTS for all goods to be moved under Transit or TIR where the goods have not been placed under a valid transit simplified procedure for air, sea or rail.

63G: Transit Simplification Movements using SPIMM

These Completion Instructions should be read in conjunction with the Data Element Completion Guide.

These are additional instructions on specific Data Elements (DEs) in relation to this Additional Procedure Code (APC) and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure

Customs Clearance Request (CCR) for goods entering Northern Ireland (NI) using Simplified Process for Internal Market Movements (SPIMM) where the goods are under a Transit Simplification and the Transit Simplification movement originated in Great Britain (GB).

Goods Covered

CCR to release goods on arrival in NI:

  • for goods that were in Free Circulation (FC) or Home Use (HU) in GB
  • that are entering NI under Transit Simplified procedures
  • where the Transit Simplification movement originated in GB
  • using SPIMM

Additional Procedure Code Conditions for Use

The goods must be covered by a Transit Simplification at the point of arrival in NI.

Where the Transit Simplification is not being discharged at a Transit Office of Discharge:

  • the goods must be entered to an approved NI Temporary Storage (TS) Premises
  • authorised Consignee status must be held in NI

Where the Transit Simplification goods are also covered by a TIR carnet, APC 61G must also be declared in DE 1/11.

Where the goods are covered by an NCTS declaration, APC 62G must be used in DE 1/11 instead.

SPIMM Conditions for Use

The Transit Simplification movement must have originated in GB.

The goods must continue their movement to another location in NI in under the Transit Simplification.

Additional Procedure Code Restrictions on Usage

This APC must not be used to declare goods where the Transit Simplification is being discharged at the NI airport or port of arrival.

This APC cannot be used with APC 62G.

This APC may not be used with Simplified Declaration Procedure (SDP) Regular Use, Simplified Declaration Procedure (SDP) on an Occasional Basis, Entry in Declarants Records (EIDR) or UK Internal Market Scheme (UKIMS) EIDR.

SPIMM Restrictions on Usage

This APC may only be used to release goods moving to another location within NI using Transit Simplifications.

Further Guidance

You can find further information about:

Declaration Category

C21i

Specific Fields in the CCR/Instructions on Completion

—

Procedure Codes (DE 1/10)

The PC 0006 may be used with APC 63G when using SPIMM.

Security Required

—

VAT

—

Excise

—

Post Clearance Action

—

Additional Documents Needed

—

Notes

A declaration is needed on NCTS for all goods to be moved under Transit or TIR where the goods have not been placed under a valid transit simplified procedure for air, sea or rail.

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