Additional Procedure Code A-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.
SPIMM eligibility
These Additional Procedure Code (APC) Completion Instructions may only be used for imports to Northern Ireland (NI) from Great Britain (GB) using 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 A-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 declaration 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The DE 1/10 Procedure Code requirements are not repeated against or superseded by the DE 1/11 APC Completion Instructions.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 declaration.
These Completion Instructions include APCs:
- A04: Goods which are Discharged from an Inward Processing Procedure (VAT only) using SPIMM
- A10: Destruction of Goods under Inward Processing using SPIMM
Notes
The APCs listed in this series are not valid for use on a SPIMM or UKC I1 C&F, C21i or C21i Entry in Declarant’s Records (EIDR) Notification of Presentation (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 H8 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 declaration being rejected by Customs Declaration Service (CDS).
Where the data element may be declared at header or item level:
- it may only be declared at header level where it applies equally to every goods item
- it must be declared at item level where it differs for even a single goods item
Whilst DE 3/39 and DE 3/40 are header level only, they do not have to apply equally to all items on a customs declaration.
A04: Goods which are Discharged from an Inward Processing Procedure (VAT only) 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 declaration should be completed.
Description of Procedure
Release from VAT only Inward Processing (IP) in Northern Ireland (NI) using Simplified Process for Internal Market Movements (SPIMM) where the VAT is being accounted for by Postponed VAT Accounting (PVA) (Article 256 of Regulation (EU) No. 952/2013 (UCC)).
Goods Covered
Goods:
- that were in Free Circulation (FC) in Great Britain (GB)
- that were entered into VAT only IP on arrival in NI
- which are now being discharged to FC and Home Use (HU) in NI
- using SPIMM
Additional Procedure Code Conditions for Use
No duties or charges other than VAT may have been suspended on arrival in NI.
The VAT due on discharge to HU must be accounted for using Postponed VAT Accounting (PVA).
SPIMM Conditions for Use:
Goods must have been entered to VAT only IP on arrival in NI.
Additional Procedure Code Restrictions on Usage
This APC cannot be used where APCs A10, F47 or 1NR are being declared in DE 1/11.
This APC may not be used with Simplified Declaration Procedure (SDP) Regular Use or Simplified Declaration Procedure (SDP) on an Occasional Basis.
SPIMM Restrictions on Usage
This APC cannot be used where the VAT due on discharge in NI is not being paid or secured by PVA.
Further Guidance
You can find further information about:
- how to Pay less or no duty on goods you store, repair, process or temporarily use
- 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
H8
Specific Fields in the Declaration/ Instructions on Completion
Additional Information (DE 2/2)
The following Additional Information (AI) statement must be provided in all instances.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| Manual calculation of postponed VAT Note: DE 3/40 must also be completed |
PVA01 | Enter: the PVA amount £xxx.xx (e.g.. PVA amount £25.16) |
Additional Fiscal References Identification Number (DE 3/40)
Postponed VAT accounting (PVA) must be used to account for the import VAT and DE 3/40 must be completed in all instances.
Enter:
| Role Code | Identifier |
|---|---|
| Enter: FR1 (if required by trade software) | Enter: the VAT registration number of the importer at header level |
Procedure Codes (DE 1/10)
The PC 4051 may be used with APC A04 when using SPIMM.
Security Required
—
VAT
VAT due on discharge to HU must be accounted for using PVA.
Excise
—
Post Clearance Action
—
Additional Documents Needed
—
Notes
—
A10: Destruction of Goods under Inward Processing 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 declaration should be completed.
Description of Procedure
Residual scrap products being discharged from Inward Processing (IP) following the destruction of the goods in Northern Ireland (NI) using Simplified Process for Internal Market Movements (SPIMM) (Article 256 of Regulation (EU) No. 952/2013 (UCC)).
Goods Covered
Goods
- that were in Free Circulation (FC) and Home Use (HU) in Great Britain (GB)
- that were entered to IP on arrival in NI
- where the goods have since been destroyed in NI
- where the residual scrap products are now being discharged to HU in NI
- using SPIMM
Additional Procedure Code Conditions for Use
Only residual scrap products following destruction of the IP goods may be declared using this APC.
SPIMM Conditions for Use
The residual scrap products must be discharged from IP in NI and must remain in NI.
Additional Procedure Code Restrictions on Usage
This Additional Procedure Code (APC) cannot be used:
- where APCs A04 or F47 are being declared in DE 1/11
- to discharge the goods in the same state and condition that they were originally entered to IP
This APC may not be used with Simplified Declaration Procedure (SDP) Regular Use or Simplified Declaration Procedure (SDP) on an Occasional Basis.
SPIMM Restrictions on Usage
Goods must have been destroyed in NI under customs supervision.
This APC cannot be used where revenue is payable on the residual scrap products.
Further Guidance
You can find further information about:
- how to Pay less or no duty on goods you store, repair, process or temporarily use
- 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
H8
Specific Fields in the Declaration/ Instructions on Completion
Additional Information (DE 2/2)
The following Additional Information (AI) statements must be provided in all instances.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| Details of the address in NI where the destruction of the IP goods took place | DESAD | Enter: the address of the premises where the goods were destroyed. Note: this must be the full postal address of the premises in NI |
| Provide details of why the goods had to be destroyed | DESRE | Enter: the details of the reason for the destruction, for example: ‘water damaged’ |
Procedure Codes (DE 1/10)
The PC 4051 may be used with APC A10 when using SPIMM.
Security Required
—
VAT
—
Excise
—
Post Clearance Action
—
Additional Documents Needed
Evidence must be held to support the claim to destruction.
Notes
The IP Supervising Customs Office must be contacted regarding the destruction of the goods prior to any declaration being made using this APC.