Additional Procedure Code 7-Series for Simplified Process for Internal Market Movements (SPIMM)
Published 10 January 2025
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This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
Simplified Process for Internal Market Movements (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 7-series 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 contain the specific requirements for each 3-digit APC that can be used for SPIMM movements in Data Element (DE) 1/11.
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The DE 1/10 Procedure Code requirements are not repeated against or superseded by the DE 1/11 APC Completion Instructions.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 code to use and for guidance on how to complete the SPIMM CCR.
These Completion Instructions include APCs:
- 71G: Movements in Temporary Storage (MiTS) 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 Procedure Code (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.
71G: Movements in Temporary Storage (MiTS) 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) that are being released on arrival using the Movement in Temporary Storage (MiTS) process.
Goods covered
CCR to release goods on arrival in NI:
- for goods that were in Free Circulation (FC) or Home Use (HU) in Great Britain (GB)
- that were entered to a Temporary Storage (TS) premises on arrival in NI
- which are now being moved to another TS premises in NI using the MiTS process
- using SPIMM
Additional Procedure Code Conditions for Use
The TS operator, responsible for the premises the goods are entered to on arrival in NI, must be shown as the legal declarant on the CCR.
Goods must have been presented on arrival in NI at the dispatching TS premises prior to the MiTS being initiated.
Unless otherwise stipulated on the CCR (using Additional Information (AI) code MOVE2 in DE 2/2), the dispatching TS operator remains liable until the movement is discharged appropriately on arrival at the receiving TS premises (Article 193 (4) Regulation (EU) No. 2015/2447).
SPIMM Conditions for Fse
The goods must be entered to TS on arrival in NI.
The goods must continue their movement to another TS location in NI under the MiTS process.
Additional Procedure Code Restrictions on Usage
This APC must not be used to declare goods where TS is being discharged at the NI airport or port of arrival.
This APC may not be used for goods moving between locations in NI under Transit procedures
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) and UK Internal Market Scheme (UKIMS) EIDR.
SPIMM Restrictions on Usage
This APC may not be used for goods that were held in TS in GB prior to their movement to NI.
Further Guidance
You can find further information about:
- how to Apply to operate a temporary storage facility
- Simplified Process for Internal Market Movements (SPIMM): Terms and Conditions
- Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme: Category of Goods Guidance
Declaration Category
C21i
Specific Fields in the CCR/Instructions on Completion
—
Procedure Codes (DE 1/10)
The PC 0007 may be used with APC 71G when using SPIMM.
Security Required
—
VAT
—
Excise
—
Post Clearance action
—
Additional Documents needed
—
Notes
Goods may remain under TS for a maximum period of 90-days. Goods must be entered to a customs procedure or re-exported within 90-days.
Failure to enter the goods to a customs procedure or re-export the goods within the 90-day period will result in a demand for revenue. The TS Operator may also be subject to a customs civil penalty.
Where eligible, EIDR and UKIMS EIDR may be used to enter the goods to a SPIMM customs procedure after the TS has been discharged by the authorisation holder at their approved premises.