Guidance
Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Customs Simplified Procedures Guidance
Find the rules that apply to Customs Simplified Procedures when using SPIMM or UKC.
Documents
Details
Use this guidance to identify:
- which Procedure and Additional Procedure Codes are excluded from use with Customs Simplified Procedures when moving goods under SPIMM and UKC
- the Declaration Completion Instructions for SPIMM Aggregated Supplementary Declarations
- the Declaration Completion Instructions for SPIMM Recapitulative Supplementary Declarations
Updates to this page
Published 10 January 2025
Last updated 1 May 2025
show all updates
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All advisory banners relating to the use of SPIMM prior to its launch have been removed.
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First published.