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. 

From:
HM Revenue & Customs
Published
10 January 2025

Documents

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure and Additional Procedure Code Exclusions List for Customs Simplified Procedures

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Simplified Process for Internal Market Movements (SPIMM): Customs Simplified Procedures Aggregation Completion Rules

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Simplified Process for Internal Market Movements (SPIMM): Customs Simplified Procedures Recapitulative Completion Rules

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Details

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

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

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