Guidance

Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme: Introduction to Declaration Category Data Sets

Published 10 January 2025

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

Introduction

These data sets may only be used for imports to Northern Ireland (NI) from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme for Post and Parcel Movements. Where goods are not eligible for SPIMM or UKC, the procedures contained in Other NI Goods Movements Completion Instructions must be used.

Read more information about what goods may be imported using SPIMM or UKC.

Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme Data Sets

These data sets provide a detailed breakdown of the specific data elements needed for each declaration category that may be used for imports into Northern Ireland using SPIMM or UKC. 

There are four data sets:

• Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set H8
• Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set I1 C&F
• Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set C21i EIDR NOP
• Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set C21i

Notes

Each data set table states whether the data element is mandatory in all cases, optional for the declarant or dependent on the circumstances being declared.

Each data set table identifies the requirements for completion of the appropriate data elements on a customs declaration, C21i Customs Clearance Request (CCR) or C21i Entry in Declarant’s Records Notification of Presentation (EIDR NOP) dependent on the individual declaration category.

Data elements which are not required for a certain declaration category have been removed from the tables.

Reading notes are available to assist in understanding the data set tables. For a reduced set of reading notes, refer to Declaration Category Data Sets Reading Notes for SPIMM and UK Carrier (UKC).

For the full set of reading notes, refer to the Declaration Category Data Sets Reading Notes.

Description of the Declaration Categories covered by SPIMM or UKC Scheme: Declaration Category Data Sets

Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set H8

H8

Customs declaration for release for free circulation (FC) relating to goods brought by a trusted trader into NI from another part of the United Kingdom by direct transport that are considered to be not at risk of subsequently being moved into the Union within the meaning of Article 7(1)(a)(ii) of Joint Committee Decision No. 1/2023 laying down arrangements relating to the Windsor Framework for using SPIMM

Articles 5(12), 162 and 201 of the Code

Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set I1 C&F

I1 C&F

Simplified Declaration C&F (with Regular Use) for imports to NI from GB using SPIMM

Articles 5(12) and 166 of the Code

Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set C21i EIDR NOP

C21i EIDR NOP

Airports and Ports Customs Clearance Requests (CCR): Releases using Entry in Declarants Records (EIDR) or UK Internal Market Scheme (UKIMS) EIDR where the C21 is also used to provide the Notification of Presentation (NOP) for imports to NI from GB using SPIMM

Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme: Declaration Category Data Set C21i

C21i	Airports and Ports Customs Clearance Requests (CCR): Releases for imports to NI from GB using SPIMM or UKC Scheme for Post and Parcel Movements