Procedure Code 40: Release to Free Circulation (FC) and Home Use (HU) using Simplified Process for Internal Market Movements (SPIMM)
Published 10 January 2025
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/simplified-process-for-internal-market-movements-spimm-and-uk-carrier-ukc-scheme-procedure-codes/procedure-code-40-release-to-free-circulation-fc-and-home-use-hu-using-simplified-process-for-internal-market-movements-spimm
This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
Release to Free Circulation (FC) and Home Use (HU) using Simplified Process for Internal Market Movements (SPIMM)
SPIMM eligibility
These Procedure Code (PC) 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 information on what categories of goods may be moved to NI using SPIMM.
General Procedure Code notes
This document provides details on the specific Completion Instructions for the 40-series Procedure Codes (PCs) that can be used with SPIMM.
These Completion Instructions only contain the additional instructions on specific data elements in relation to each 4-digit PC and does not constitute full guidance on how the declaration or Entry in Declarant’s Records (EIDR) Notification of Presentation (NOP) should be completed.
These Completion Instructions are a supplement to the Data Element Completion Guide and Code Lists.
Where the DE 1/10 Completion Instructions are different from the Data Element Completion Guide and Code Lists, the Procedure Code Completion Instructions take precedence.
Use the following index list and the Procedure Codes Completion Instructions to help identify the correct Procedure Code to use and for guidance on how to complete the SPIMM declaration or EIDR NOP.
These Completion Instructions include Procedure Codes:
- 4000: Release to Free Circulation (FC) and Home Use (HU) using SPIMM
- 4051: Release to Free Circulation (FC) and Home Use (HU) after Inward Processing (IP) using SPIMM
- 4071: Release to Free Circulation (FC) and Home Use (HU) from a Customs Warehouse (CW) using SPIMM
- 4078: Release to Free Circulation (FC) and Home Use (HU) from a Free Zone (FZ)/ Freeport (FP) using SPIMM
Notes
The PCs listed in this series are not valid for use on a SPIMM or UKC C21i.
Only one 4-digit 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 Additional Procedure Codes (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, I1 C&F and C21i EIDR NOP Data Sets 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 Instructions
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 or EIDR NOP being rejected by the 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 is header level only, it does not have to apply equally to all items on a customs declaration.
4000: Release to Free Circulation (FC) and Home Use (HU) using SPIMM
These Completion Instructions should be read in conjunction with the Data Element Completion Guide.
These are additional instructions on specific Data Elements (DE) in relation to this Procedure Code (PC) and do not constitute full guidance on how the declaration or EIDR NOP should be completed.
Description of Procedure
Simultaneous release for Free Circulation (FC) and Home Use (HU) for goods entering Northern Ireland (NI) via direct transport from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM) (Article 201 of Regulation (EU) No. 952/2013 (UCC)).
The use of this Procedure Code (PC) is a declaration by the importer that all goods are eligible to use SPIMM.
The use of this PC constitutes a formal declaration that the conditions of the relevant Regulations will be complied with and binds the legal declarant accordingly (including but not restricted to):
- Council Regulation (EU) No. 952/2013, hereafter referred to as the Code
- Commission Delegated Regulation (EU) No. 2015/2446
- Commission Implementing Regulation (EU) No. 2015/2447
- Commission Delegated Regulation (EU) No. 2023/1128
- Joint Committee Decision No. 1/2023, laying down arrangements relating to the Windsor Framework
Procedure Code Conditions for Use
This PC may be used to declare goods:
- that were in FC and HU in GB
- that are being released to FC and HU on arrival in NI
- using SPIMM
These instructions must be read in conjunction with the appropriate Completion Instructions for the Additional Procedure Codes (APCs) used on the declaration or EIDR NOP (DE 1/11).
General SPIMM Conditions
Any customs duties, excise and VAT due must be paid or accounted for in GB prior to their movement to NI in order for the goods to be released to this procedure (Article 201 of Regulation (EU) No. 952(2013)).
The following conditions must be met:
- all goods entered on the declaration or EIDR NOP are eligible to use SPIMM
- goods must be moved by a trader authorised under the UK Internal Market Scheme (UKIMS)
- goods must be directly transported into NI
- goods must be ‘Not at Risk’ of onward movement to the EU
All DE 1/11 APCs must be eligible for use with SPIMM.
For the purposes of SPIMM, the goods must have been dispatched from one of the territories listed below. Any reference to GB also refers to one of the territories listed below:
- England
- Isle of Man
- Scotland
- Wales
- UK Continental Shelf within the 12 miles of territorial waters
For the purposes of SPIMM movements from GB to NI, direct transport is defined as:
- goods moved in a single consignment from GB to NI, where the goods may be transported through other territories under transit provided that:
- they remain under transit until the transit movement is discharged in NI
- they do not undergo operations other than to preserve them in good condition
- no items are added or removed from the consignment whilst under the Transit Procedure
Procedure Code Restrictions on Usage
Where the Additional Declaration Type used in DE 1/2 is C, F, J, K, Y or Z, authorisation to use the Simplified Declaration Procedures (SDP) Regular Use, Entry in Declarant’s Records (EIDR) or UKIMS EIDR must also be held.
This PC may not be used with Simplified Declaration Procedure (SDP) on an Occasional Basis.
General SPIMM Restrictions
Goods must not be entered to any form of customs duty suspense arrangement using SPIMM. No relief from customs duties or other charges may be claimed on arrival of the goods in NI.
Goods cannot be declared using SPIMM if any of the following apply:
- any goods included on the declaration are not eligible for SPIMM. Where goods are not eligible for SPIMM, the procedures contained in Other NI Goods Movements must be followed
- the importer does not hold a UKIMS authorisation
- it is uncertain they meet all SPIMM conditions
- the ‘Not at Risk’ status of the goods is uncertain
- they are classed as Category 1 Goods
EIDR and UK Internal Market Scheme (UKIMS) EIDR may:
- be used to declare non-licensable excise Category 2 Goods if Additional Procedure Code (APC) 1EN is declared in DE 1/11
- not be used for any other Category 2 Goods
- not be used if APCs 1EL or 1LG are declared in DE 1/11
Further Guidance
You can find more information about:
- 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, I1 C&F, or C21i EIDR NOP.
Declaration Type (DE 1/1)
Enter code: IM
Additional Declaration Type (DE 1/2)
The following codes may be entered for this Procedure Code (PC):
- A
- C
- D
- F
- J
- K
- Y
- Z
Simplified Declaration/Previous Document (DE 2/1)
The list below details the Previous Document reference types to be used in specific circumstances for this PC.
Refer to Previous document codes for DE 2/1 for alternative codes which may be used if the circumstances in the following table do not apply.
| Document Category | Previous Document Type | Previous Document Reference | Goods Item Identifier (where applicable) |
|---|---|---|---|
| X | 337 (Temporary Storage Declaration). | Enter: the Temporary Storage Declaration or stock reference number. | Enter: the goods item number from the Temporary Storage Declaration or stock reference. |
| Y (supplementary declarations only). | SDE* (to represent the simplified declaration) or CLE* (for the Entry in Declarant’s Records (EIDR) or UKIMS EIDR). |
For SDE: Enter: the MRN for the simplified declaration. For CLE: Enter: the date of the EIDR or UKIMS EIDR |
Enter: the goods item number from the simplified declaration or the EIDR or UKIMS EIDR commercial records. |
| Y (supplementary declarations only). | DCR (to represent the DUCR). | For SDE and CLE: Enter: the DUCR assigned in the commercial records to the consignment. | Enter: the goods item number |
| Y (supplementary declarations only). | DCS (to represent any DUCR part no’s). | For SDE and CLE: Enter: any part numbers associated with the DUCR. | Enter: the goods item number |
| Z | 355 (Entry Summary Declaration). | Enter: the MRN for the Entry Summary Declaration. | Enter: the goods item number from the Entry Summary Declaration. |
| Z | DCR (to represent the DUCR). | Enter: the DUCR assigned in the commercial records to the consignment (as appropriate). | Enter: the goods item number |
| Z | DCS (to represent any DUCR part no’s). | Enter: any part numbers associated with the DUCR (as appropriate). | Enter: the goods item number |
| Z | MCR** | Enter: the inventory reference number assigned to the goods. | Enter: the goods item number |
| Z (to represent the previous document). | ZZZ (for any other previous reference). | Enter: another recognisable reference number (for example stock reference). | Enter: the goods item number from the previous document. |
*SDE represents the Simplified Declaration Procedure (SDP) Regular Use and CLE represents the Entry in Declarant’s Records (EIDR) or UKIMS EIDR procedure.
**Declare ‘ZMCR’ at header level only
Additional Information (DE 2/2)
Refer to Additional Information (AI) Codes for DE 2/2 for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).
Additional Information (AI) Codes for DE 2/2 includes the codes for all Additional Information (AI) statements that may be used on CDS.
If goods specified on the customs declaration are imported using non-GB packings, pallets or containers, enter the PAL AI Codes as appropriate.
The following AI statements must be provided in all instances.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| GB movements into NI (where goods have UK Domestic goods status) – Excluding movements to NI from UK Special Fiscal Territories. | NIDOM | Leave blank |
| To be used by UKIMS authorised traders to declare their goods are ‘Not at Risk’ of onward movement to the EU. | NIREM | Leave blank |
The following AI statements may be required in DE 2/2.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| Non-GB Packings | PAL01 | Enter: ‘Packings’. |
| Non-GB Pallets | PAL02 | Enter: ‘Pallets’. |
| Non-GB Containers | PAL03 | Enter: ‘Containers’. |
Documents Produced, Certificates and Authorisations, Additional References (DE 2/3)
Refer to Document Codes for DE 2/3, for the relevant document codes, document status codes and details to be declared (for example, licences and certificates).
Document Codes for DE 2/3 includes the codes for all documents, references and authorisation decision numbers that may be used in CDS, for example, C512 to be declared when the Simplified Declaration Procedure (SDP) Regular Use is being used. Where an authorisation is declared in DE 2/3, the corresponding GB or XI EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate Authorisation Type Code.
The specific document code references detailed in the following table must be declared in all instances.
| Document Code | Document Identifier: Country Code | Document Identifier: Authorisation Type Code | Document Identifier: Authorisation Number |
|---|---|---|---|
| 1UKI | Enter: XI | Enter: UKIM | Enter: the UKIMS authorisation number. |
Direct Transport Details
Using Document Codes for DE 2/3, select an eligible document code between N703 to N821 or N933 to specify the means of transport used to move the goods between GB and NI. Enter the relevant code followed by:
- the identity number of the transport contract
- the date of the movement
Holder of the Authorisation Identification Number (DE 3/39)
Refer to Authorisation Type Codes for DE 3/39 for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure (SDP) Regular Use is being used).
The Authorisation Type Code and relevant GB or XI EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.
The following Authorisation Type Code must be provided in all instances.
| Authorisation Type | Authorisation Type Code | Identifier |
|---|---|---|
| UKIMS Authorisation | Enter: UKIM | Enter: the GB or XI EORI number of the UKIMS authorisation holder. |
Additional Procedure Codes (DE 1/11)
The following APCs may be used with PC 4000 when using SPIMM:
- F47
- 1AG
- 1CO
- 1EL
- 1EN
- 1GO
- 1GP
- 1LG
- 1NV
- 1PN
- 1RD
- 1RM
- 1SC
- 1SG
- 1SR
- 1TB
The declaration will be rejected if one of the following APCs are not declared in DE 1/11 on every goods item:
- 1EL — required for all excise licensable goods items
- 1EN — required for all excise non-licensable goods items
- 1SG — required for all standard goods items (non-excise and non-licensable)
- 1LG — required for all licensable goods (non-excise)
Security Required
—
VAT
The use of this PC is dependent on the VAT having been paid or accounted for in GB prior to the goods being moved. Goods may not be in VAT suspense in GB prior to moving to NI.
Excise
Goods may not be in excise suspense in GB prior to moving to NI when using this PC. Guidance on using the excise duty offset mechanism and paying any additional excise duties liable upon the release of the goods in NI can be found in Using the duty offset mechanism.
Excise goods must be declared as Category 2 using either APC 1EL or 1EN in DE 1/11 and an 8-digit commodity code must be declared in DE 6/14.
Notes
Entry under this PC is an undertaking by the importer or agent to pay to the Commissioners of HMRC immediately on demand any charges due in respect of the goods in question if the conditions of the procedure are not met.
Goods with an uncertain ‘At Risk’ status being declared using Simplified Declaration Procedure (SDP) Regular Use should be declared on the I1 C&F using the Completion Instructions in Other NI Goods Movements. The subsequent Supplementary Declaration may be declared using SPIMM once the goods are confirmed ‘Not at Risk’. If some or all of the goods are still ‘At Risk’ a separate Supplementary Declaration must be submitted using the Completion Instructions in Other NI Goods Movements.
UKIMS EIDR cannot be used if the ‘At Risk’ status of the goods is uncertain.
4051: Release to Free Circulation (FC) and Home Use (HU) after Inward Processing (IP) 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 Procedure Code (PC) and do not constitute full guidance on how the declaration should be completed.
Description of Procedure
Simultaneous release for Free Circulation (FC) and Home Use (HU) using Simplified Process for Internal Market Movements (SPIMM) for goods previously entered into Inward Processing (IP) on arrival in Northern Ireland (NI) (Article 256 of Regulation (EU) No. 952/2013 (UCC)).
The use of this Procedure Code (PC) is a declaration by the importer that all goods are eligible to use SPIMM.
The use of this PC constitutes a formal declaration that the conditions of the relevant Regulations will be complied with and binds the legal declarant accordingly (including but not restricted to):
- Council Regulation (EU) No. 952/2013, hereafter referred to as the Code
- Commission Delegated Regulation (EU) No. 2015/2446
- Commission Implementing Regulation (EU) No. 2015/2447
- Commission Delegated Regulation (EU) No. 2023/1128
- Joint Committee Decision No. 1/2023, laying down arrangements relating to the Windsor Framework
Procedure Code Conditions for Use
This PC may be used to declare goods:
- that were in FC in GB
- where the goods were previously entered to IP on arrival in NI
- that are now being released to FC and HU in NI
- using SPIMM
An NI IP authorisation, valid at the time the goods were entered to IP, is needed to use this procedure. This may be pre-approved (single EU Member State or multi-state) or declaration specific (Authorisation by Customs Declaration (AbD)), refer to the conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
These instructions must be read in conjunction with the appropriate Completion Instructions for the Additional Procedure Codes (APCs) used on the declaration (DE 1/11).
General SPIMM Conditions
The following conditions must be met:
- all goods entered on the declaration are eligible to use SPIMM
- goods must be moved by a trader authorised under the UK Internal Market Scheme (UKIMS)
- goods must be in FC prior to their movement from GB
- goods must be directly transported into NI
- goods must be ‘Not at Risk’ of onward movement to the EU
- goods must be released to FC and HU in NI on diversion from IP
Where APC 1NR is declared in DE 1/11:
- any customs duties, excise and VAT must be paid or accounted for in GB prior to their movement to NI in order for the goods to be released to this procedure (Article 201 of Regulation (EU) No. 952(2013))
Where APC A04 is declared in DE 1/11:
- any customs and excise duties must be paid or accounted for in GB prior to their movement to NI in order for the goods to be released to this procedure (Article 201 of Regulation (EU) No. 952(2013))
- any VAT due on diversion to FC and HU must be accounted for under this Procedure Code (PC) using Postponed VAT Accounting (PVA). No other method of accounting for the VAT is permitted
All DE 1/11 APCs must be eligible for use with SPIMM.
For the purposes of SPIMM, the goods must have been dispatched from one of the territories listed below. Any reference to GB also refers to one of the territories listed below:
- England
- Isle of Man
- Scotland
- Wales
- UK Continental Shelf within the 12 miles of territorial waters.
For the purposes of SPIMM movements from GB to NI, direct transport is defined as:
- goods moved in a single consignment from GB to NI, where the goods may be transported through other territories under transit provided that:
- they remain under transit until the transit movement is discharged in NI
- they do not undergo operations other than to preserve them in good condition
- no items are added or removed from the consignment whilst under the Transit Procedure
Procedure Code Restrictions on Usage
This PC must not be used:
- unless APC 1SP is declared in DE 1/11 on the same goods item
- to release goods from IP in GB
- unless the AbD entry to and discharge of IP occurs within NI
- unless documentation is held by the holder of the authorisation to evidence the entry, processing and discharge of goods entered to IP in NI
Where the IP was authorised by AbD, only code ‘A’ may be declared in DE 1/2 on this declaration.
Entry in Declarant’s Records (EIDR) or UKIMS EIDR may:
- not be used where the IP was authorised by AbD
- only be used where the holder of the EIDR or UKIMS EIDR and the IP authorisations are the same legal entity
- only be used where code ‘Z’ is declared in DE 1/2
- only be used where authorisation to use EIDR or UKIMS EIDR in NI is held
This PC may not be used with Simplified Declaration Procedure (SDP) Regular Use or Simplified Declaration Procedure (SDP) on an Occasional Basis.
General SPIMM Restrictions
Goods must not be entered to any form of customs duty suspense arrangement using SPIMM. No relief from customs duties or other charges may be claimed on arrival of the goods in NI.
Goods cannot be declared using SPIMM if any of the following apply:
- any goods included on the declaration are not eligible for SPIMM. Where goods are not eligible for SPIMM, the procedures contained in Other NI Goods Movements must be followed
- the Importer does not hold a UKIMS authorisation
- it is uncertain they meet all SPIMM conditions
- the ‘Not at Risk’ status of the goods is uncertain
- they are classed as Category 1 Goods
EIDR and UKIMS EIDR may:
- be used to declare non-licensable excise Category 2 Goods if Additional Procedure Code (APC) 1EN is declared in DE 1/11
- not be used for any other Category 2 Goods
- not be used if APCs 1EL or 1LG are declared in DE 1/11
Notices
You can find more information about:
- Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
- how to Apply to delay or pay less duty on goods you import to process or repair
- 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
Declaration Type (DE 1/1)
Enter code: IM
Additional Declaration Type (DE 1/2)
The following codes may be entered for this Procedure Code (PC): A or Z.
Simplified Declaration/Previous Document (DE 2/1)
The following list details the Previous Document reference types to be used in specific circumstances for this Procedure Code (PC).
Please refer to Previous document codes for alternative codes which may be used if the circumstances in the following table do not apply.
| Document Category | Previous Document Type | Previous Document Reference | Goods Item Identifier |
|---|---|---|---|
| Y (supplementary declarations only). | CLE* (for the Entry in Declarant’s Records (EIDR) or UKIMS EIDR). | For CLE: Enter: the date of the EIDR or UKIMS EIDR. |
Enter: the goods item number from the EIDR or UKIMS EIDR commercial records. |
| Y | DCR (to represent the DUCR). | For CLE: Enter: the DUCR assigned in the commercial records to the consignment. |
Enter: the goods item number |
| Y | DCS (to represent any DUCR part no’s). | For CLE: Enter: any part numbers associated with the DUCR. |
Enter: the goods item number |
| Z | DCR (to represent the DUCR). | Enter: the DUCR assigned in the commercial records to the consignment (as appropriate). | Enter: the goods item number |
| Z | DCS (to represent any DUCR part no’s). | Enter: any part numbers associated with the DUCR (as appropriate). | Enter: the goods item number |
| Z | MRN (Declaration/notification). | Enter: the MRN of the declaration used to enter the goods to IP in NI. | Enter: the goods item number from the previous document. |
| Z (to represent the previous document). | ZZZ (for any other previous reference). | Enter: another recognisable reference number (for example stock reference). | Enter: the goods item number from the previous document. |
*CLE represents the Entry in Declarant’s Records (EIDR) and UKIMS EIDR procedure.
Additional Information (DE 2/2)
Refer to Additional Information (AI) Codes for DE 2/2 for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).
Additional Information (AI) Codes for DE 2/2 includes the codes for all Additional Information (AI) statements that may be used on CDS.
The following AI statements must be provided in all instances.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| GB movements into NI (where goods have UK Domestic goods status) – Excluding movements to NI from UK Special Fiscal Territories. | NIDOM | Leave blank |
| To be used by UKIMS authorised traders to declare their goods are ‘Not at Risk’ of onward movement to the EU. | NIREM | Leave blank |
The following AI statements may be required in DE 2/2.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| Authorisation by Customs Declaration (AbD) only: IP Authorisation granted on the declaration at the time of entry to the procedure in NI. | 00100 | Enter: ‘Discharge of Simplified Authorisation’. Note: Users of an AbD should refer to Additional Information (AI) Codes for DE 2/2 which may be required for the specific operation. |
| Full authorisation holders only: Discharge of IP (Article 241(1) of Regulation (EU) No. 2015/2446 (DA)). |
10200 | Enter: ‘IP’ followed by the relevant NI authorisation number or INF number. |
| Discharge of IP (specific commercial policy measures): Where goods placed under the inward processing procedure in NI are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to Pay less or no duty on goods you store, repair, process or temporarily use). | 10300 | Enter: ‘IP CPM’. |
| Discharge of AbD | ABDOU | Enter: ‘Discharge of IP’ |
| Consignment or work number. | GEN45 | Enter: the unique reference number, allocated to the consignment or work by the authorisation holder. |
| Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. Refer to DE 1/11 Additional Procedure Code instructions for details. |
GEN86 | Enter ‘Article 86(3)’. |
| Use with A.86(2) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(2) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F46. Refer to DE 1/11 Additional Procedure Code instructions for details. |
GEN86 | Enter ‘Article 86(2)’. |
Documents Produced, Certificates and Authorisations, Additional References (DE 2/3)
Refer to Document Codes for DE 2/3, for the relevant document codes, document status codes and details to be declared (for example, licences and certificates).
Document Codes for DE 2/3 includes the codes for all documents, references and authorisation decision numbers that may be used in CDS, for example, C514 Entry in Declarant’s Records (EIDR) or UKIMS EIDR authorisation number. Where an authorisation is declared in DE 2/3, the corresponding GB or XI EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate Authorisation Type Code.
The specific document code references detailed in the following table must be declared in all instances:
| Document Code | Document Identifier: Country Code | Document Identifier: Authorisation Type Code | Document Identifier: Authorisation Number |
|---|---|---|---|
| 1UKI | Enter: XI | Enter: UKIM | Enter: the UKIMS authorisation number. |
Direct Transport Details
Using Document Codes for DE 2/3, select an eligible document code between N703 to N821 or N933 to specify the means of transport used to move the goods between GB and NI. Enter the relevant code followed by:
- the identity number of the transport contract
- the date of the movement
The specific document code references detailed below may be required:
Holders of a full Inward Processing (IP) authorisation must enter the IP authorisation number valid at the time the goods were entered to IP.
| Document Code | Document Identifier: Country Code | Document Identifier: Authorisation Type Code | Document Identifier: Authorisation Number |
|---|---|---|---|
| C601 | Enter: XI or GB | Enter: IPO | Enter: the authorisation number used to enter the goods to IP. |
Holder of the Authorisation Identification Number (DE 3/39)
Refer to Authorisation Type Codes for DE 3/39 for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records is being used).
The Authorisation Type Code and relevant GB or XI EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.
The following Authorisation Type Code must be provided in all instances.
| Authorisation Type | Authorisation Type Code | Identifier |
|---|---|---|
| UKIMS Authorisation | Enter: UKIM | Enter: the GB or XI EORI number of the UKIMS authorisation holder. |
The following Authorisation Type Code must also be provided when full IP authorisation is held. It is not required when AbD is being used.
| Authorisation Type | Authorisation Type Code | Identifier |
|---|---|---|
| Inward Processing (IP) | Enter: IPO | Enter: the GB or XI EORI number of the authorisation holder of IP authorisation holder |
Additional Fiscal References Identification Number (DE 3/40)
Where APC A04 is declared in DE 1/11, Postponed VAT Accounting (PVA) must be used to account for the import VAT.
| Role Code | Identifier |
|---|---|
| Enter: FR1 (if required by trade software) | Enter: the VAT registration number of the importer at Header Level |
Item Price/Amount (DE 4/14)
The declared values or prices must be the values or prices of the processed or compensating products resulting from IP that are now being released to FC and HU in NI.
Location of Goods (DE 5/23)
Where the Additional Declaration Type declared in DE 1/2 is ‘A’:
Enter the location details appropriate to the type of authorisation held as indicated in the following table.
| Type of Authorisation held | Location Type Identifier | Location Details |
|---|---|---|
| Full Inward Processing (IP) authorisation | Enter: ‘GBBYIP’. | Followed by the IP authorisation number. |
| Authorisation by Customs Declaration (AbD) | Enter: ‘GBBYIPABD’. | Followed by the GB UN/LOCODE code*. |
*Select the GB UN/LOCODE code from GB place names and UN/LOCODE codes for the nearest place name to the premises where the goods are located in NI.
Where the Additional Declaration Type declared in DE 1/2 is ‘Z’:
Enter:
| Type of Authorisation Held | Location Type Identifier | Location Details |
|---|---|---|
| UKIMS Authorisation | Enter: ‘GBBYUKIM’. | Followed by the UKIMS authorisation number |
Supervising Customs Office (DE 5/27)
Enter code ‘GBBEL004’ in all instances.
Details of Goods (DE 6/8 to 6/14)
Enter the details of the goods in terms of the processed or compensating products.
The commodity code must be declared with a minimum of 6-digits in DE 6/14 when Additional Procedure Code (APC) 1SG is declared in DE 1/11 on the same goods item. The commodity code must be declared with 8-digits in DE 6/14 when APCs 1EL, 1EN or 1LG are declared in DE 1/11 on the same goods item.
Additional Procedure Codes (DE 1/11)
The following APCs may be used with PC 4051 when using SPIMM:
- A04
- A10
- F44
- F46
- 1AG
- 1CO
- 1EL
- 1EN
- 1GO
- 1LG
- 1NR
- 1RD
- 1SG
- 1SP
- 1SR
- 1TB
The declaration will be rejected unless APC 1SP is declared in DE 1/11 in all instances on the same goods item.
One of the following APCs is also required to be declared in DE 1/11 on the same goods item in all instances:
- 1NR — required where the goods were entered to Inward Processing (IP) on arrival in NI until the ‘At Risk’ status of the goods was determined
- A04 — required where the goods were entered to VAT only IP on arrival in NI
The declaration will also be rejected if one of the following APCs are not also declared in DE 1/11 on every goods item:
- 1EL — required for all excise licensable goods items
- 1EN — required for all excise non-licensable goods items
- 1SG — required for all standard goods items (non-excise and non-licensable)
- 1LG — required for all licensable goods (non-excise)
Security Required
—
VAT
Where APC A04 is declared in DE 1/11, the VAT due on diversion to FC and HU must be accounted for under this PC using Postponed VAT Accounting (PVA). No other method of accounting for the VAT is permitted.
Where APC 1NR is declared in DE 1/11, the use of this PC is dependent on the VAT having been accounted for in GB prior to the goods being moved. Goods may not be in VAT suspense in GB prior to moving to NI.
Excise
Goods may not be in excise suspense in GB prior to moving to NI when using this PC. Guidance on using the excise duty offset mechanism and paying any additional excise duties liable upon the release of the goods in NI can be found in Using the duty offset mechanism.
Excise goods must be declared as Category 2 using either APC 1EL or 1EN in DE 1/11 and an 8-digit commodity code must be declared in DE 6/14.
Notes
Entry under this PC is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any charges due in respect of the goods in question if the conditions of the procedure are not met.
APCs F44 or F46 may not be used on the diversion to FC unless F44 or F46 was also quoted on the original declaration in DE 1/11 when placing the goods under IP on arrival in NI.
Where the authorisation was granted in NI at the time of entry to IP under AbD, a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details have been declared in DE 2/1.
Failure to submit a Bill of Discharge (BoD) by the due date to the Supervising Customs Office may lead to having to pay any suspended duties and VAT.
4071: Release to Free Circulation (FC) and Home Use (HU) from a Customs Warehouse (CW) 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 Procedure Code (PC) and do not constitute full guidance on how the declaration should be completed.
Description of Procedure
Simultaneous release for Free Circulation (FC) and Home Use (HU) using Simplified Process for Internal Market Movements (SPIMM) for goods previously entered into a Customs Warehouse (CW) on arrival in Northern Ireland (NI) (Article 240 of Regulation (EU) No. 952/2013 (UCC)).
The use of this Procedure Code (PC) is a declaration by the importer that all goods are eligible to use SPIMM.
The use of this PC constitutes a formal declaration that the conditions of the relevant Regulations will be complied with and binds the legal declarant accordingly (including but not restricted to):
- Council Regulation (EU) No. 952/2013, hereafter referred to as the Code
- Commission Delegated Regulation (EU) No. 2015/2446
- Commission Implementing Regulation (EU) No. 2015/2447
- Commission Delegated Regulation (EU) No. 2023/1128
- Joint Committee Decision No. 1/2023, laying down arrangements relating to the Windsor Framework
Procedure Code Conditions for Use
This PC may be used to declare goods:
- that were in FC in GB
- where the goods were previously entered to a CW on arrival in NI
- where the goods are now being released to FC and HU in NI
- using SPIMM
A NI CW authorisation is needed to use this customs procedure, refer to the conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
The MRN of this declaration must be provided to the CW keeper for their records as evidence that the goods have been entered to a customs procedure.
These instructions must be read in conjunction with the appropriate Completion Instructions for the Additional Procedure Codes (APCs) used on the declaration (DE 1/11).
General SPIMM Conditions
The following conditions must be met:
- all goods entered on the declaration are eligible to use SPIMM
- goods must be moved by a trader authorised under the UK Internal Market Scheme (UKIMS)
- goods must be in FC prior to their movement from GB
- goods must be directly transported into NI
- goods must be ‘Not at Risk’ of onward movement to the EU
- goods must be released to FC and HU in NI on removal from CW
Where APC 1NR is declared in DE 1/11:
- any customs duties, excise and VAT must be paid or accounted for in GB prior to their movement to NI in order for the goods to be released to this procedure (Article 201 of Regulation (EU) No. 952(2013)).
Where APC 1VW is declared in DE 1/11:
- any customs and excise duties must be paid or accounted for in GB prior to their movement to NI in order for the goods to be released to this procedure (Article 201 of Regulation (EU) No. 952(2013))
- any VAT due on diversion to FC and HU must be accounted for under this Procedure Code (PC) using Postponed VAT Accounting (PVA). No other method of accounting for the VAT is permitted
All DE 1/11 APCs must be eligible for use with SPIMM.
For the purposes of SPIMM, the goods must have been dispatched from one of the territories listed below. Any reference to GB also refers to one of the territories listed below:
- England
- Isle of Man
- Scotland
- Wales
- UK Continental Shelf within the 12 miles of territorial waters.
For the purposes of SPIMM movements from GB to NI, direct transport is defined as:
- goods moved in a single consignment from GB to NI, where the goods may be transported through other territories under transit provided that:
- they remain under transit until the transit movement is discharged in NI
- they do not undergo operations other than to preserve them in good condition
- no items are added or removed from the consignment whilst under the Transit Procedure
Procedure Code Restrictions on Usage
This PC must not be used:
- unless APC 1SP is declared in DE 1/11 on the same goods item
- to remove goods from a CW in GB
- unless documentation is held by the holder of the authorisation to evidence the entry, storage and removal of goods entered to a CW in NI
Entry in Declarant’s Records (EIDR) or UKIMS EIDR may:
- only be used where the holder of the EIDR or UKIMS EIDR and the CW authorisations are the same legal entity
- only be used where code ‘Z’ is declared in DE 1/2
- only be used where authorisation to use EIDR or UKIMS EIDR in NI is held
This PC may not be used with Simplified Declaration Procedure (SDP) Regular Use or Simplified Declaration Procedure (SDP) on an Occasional Basis.
General SPIMM Restrictions
Goods must not be entered to any form of customs duty suspense arrangement using SPIMM. No relief from customs duties or other charges may be claimed on arrival of the goods in NI.
Goods cannot be declared using SPIMM if any of the following apply:
- any goods included on the declaration are not eligible for SPIMM. Where goods are not eligible for SPIMM, the procedures contained in Other NI Goods Movements must be followed
- the importer does not hold a UKIMS authorisation
- it is uncertain they meet all SPIMM conditions
- the ‘Not at Risk’ status of the goods is uncertain
- they are classed as Category 1 Goods
EIDR and UKIMS EIDR may:
- be used to declare non-licensable excise Category 2 Goods if Additional Procedure Code (APC) 1EN is declared in DE 1/11
- not be used for any other Category 2 Goods
- not be used if APCs 1EL or 1LG are declared in DE 1/11
Further Guidance
You can find more information about:
- Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
- 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
Declaration Type (DE 1/1)
Enter code: IM
Additional Declaration Type (DE 1/2)
The following codes may be entered for this Procedure Code (PC): A or Z.
Simplified Declaration/Previous Document (DE 2/1)
The list below details the Previous Document reference types to be used in specific circumstances for this PC.
Refer to Previous document codes for DE 2/1 for alternative codes which may be used if the circumstances in the following table do not apply.
| Document Category | Previous Document Type | Previous Document Reference | Goods Item Identifier (where applicable) |
|---|---|---|---|
| Y (supplementary declarations only). | CLE* (for the Entry in Declarant’s Records (EIDR) or UKIMS EIDR). | For CLE: Enter: the date of the EIDR or UKIMS EIDR |
Enter: the goods item number from the simplified declaration or the EIDR or UKIMS EIDR commercial records |
| Y (supplementary declarations only). | DCR (to represent the DUCR). | For CLE: Enter: the DUCR assigned in the commercial records to the consignment. |
Enter: the goods item number |
| Y (supplementary declarations only). | DCS (to represent any DUCR part no’s). | For CLE: Enter: any part numbers associated with the DUCR. |
Enter: the goods item number |
| Z | DCR (to represent the DUCR). | Enter: the DUCR assigned in the commercial records to the consignment (as appropriate). | Enter: the goods item number |
| Z | DCS (to represent any DUCR part no’s). | Enter: any part numbers associated with the DUCR (as appropriate). | Enter: the goods item number |
| Z (to represent the previous document). | ZZZ (for any other previous reference). | Enter: the Customs Warehouse (CW) stock reference number associated with the removal | Enter: the goods item number from the previous document. |
*Note that:
- CLE represents the EIDR or UKIMS EIDR procedure
- the DUCR quoted on the declaration must be the DUCR associated with the removal of the goods from the Customs Warehouse (CW)
Additional Information (DE 2/2)
Refer to Additional Information (AI) Codes for DE 2/2 for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).
Additional Information (AI) Codes for DE 2/2 includes the codes for all Additional Information (AI) statements that may be used on CDS.
The following AI statements must be provided in all instances.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| GB movements into NI (where goods have UK Domestic goods status) — Excluding movements to NI from UK Special Fiscal Territories. | NIDOM | Leave blank |
| To be used by UKIMS authorised traders to declare their goods are ‘Not at Risk’ of onward movement to the EU. | NIREM | Leave blank |
Documents Produced, Certificates and Authorisations, Additional References (DE 2/3)
Refer to Document Codes for DE 2/3, for the relevant document codes, document status codes and details to be declared (for example, licences and certificates).
Document Codes for DE 2/3 includes the codes for all documents, references and authorisation decision numbers that may be used in CDS (for example, C514 Entry in Declarant’s Records Authorisation number). Where an authorisation is declared in DE 2/3, the corresponding GB or XI EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate Authorisation Type Code.
The specific document code references detailed in the following table must be declared in all instances.
| Document Code | Document Identifier: Country Code | Document Identifier: Authorisation Type Code | Document Identifier: Authorisation Number |
|---|---|---|---|
| 1UKI | Enter: XI | Enter: UKIM | Enter: the UKIMS authorisation number. |
Direct Transport Details
Using Document Codes for DE 2/3, select an eligible document code between N703 to N821 or N933 to specify the means of transport used to move the goods between GB and NI. Enter the relevant code followed by:
- the identity number of the transport contract
- the date of the movement
One of the following document codes must be declared in all instances.
| Document Code | Document Identifier: Country Code | Document Identifier: Authorisation Type Code | Document Identifier: Authorisation Number |
|---|---|---|---|
| C517 | Enter: XI or GB | Enter: CWP | Enter: the Private Customs Warehouse authorisation number. |
| C518 | Enter: XI or GB | Enter: CW1 | Enter: the Public Customs Warehouse authorisation number. |
Identification of Warehouse (DE 2/7)
Enter one of the following codes.
| Warehouse Type | Warehouse Identifier |
|---|---|
| R | Where code R is used, enter the: Public Customs Warehouse (CW) ID. |
| U | Where code U is used, enter the: Private Customs Warehouse (CW) ID. |
Holder of the Authorisation Identification Number (DE 3/39)
Refer to Authorisation Type Codes for DE 3/39 for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records is being used).
The Authorisation Type Code and relevant GB or XI EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.
The following Authorisation Type Code must be provided in all instances.
| Authorisation Type | Authorisation Type Code | Identifier |
|---|---|---|
| UKIMS Authorisation | Enter: UKIM | Enter: the GB or XI EORI number of the UKIMS authorisation holder. |
One of the following authorisation types must be declared in all instances.
| Authorisation Type | Authorisation Type Code | Identifier |
|---|---|---|
| Authorisation for a Private Customs Warehouse (CW) | Enter: CWP | Enter: the GB or XI EORI number of the Private Customs Warehouse authorisation holder. |
| Authorisation for a Public Customs Warehouse (CW) | Enter: CW1 | Enter: the GB or XI EORI number of the Public Customs Warehouse authorisation holder. |
Additional Fiscal References Identification Number (DE 3/40)
Where APC 1VW is declared in DE 1/11, Postponed VAT accounting (PVA) must be used to account for the import VAT
| Role Code | Identifier |
|---|---|
| Enter: FR1 (if required by trade software) | Enter: the VAT registration number of the importer at Header Level |
Location of Goods (DE 5/23)
Where the Additional Declaration Type declared in DE 1/2 is ‘A’:
Enter:
| Type of Authorisation Held | Location Type Identifier | Location Details |
|---|---|---|
| Customs Warehouse (CW) authorisation | Enter: ‘GBBYCW’. | Followed by the CW authorisation number. |
Where the Additional Declaration Type declared in DE 1/2 is ‘Z’:
Enter:
| Type of Authorisation Held | Location Type Identifier | Location Details |
|---|---|---|
| UKIMS Authorisation | Enter: ‘GBBYUKIM’. | Followed by the UKIMS authorisation number |
Supervising Customs Office (DE 5/27)
Enter code ‘GBBEL004’ in all instances.
Details of Goods (DE 6/8 to 6/14)
The goods description must include the CW stock reference number.
The commodity code must be declared with a minimum of 6-digits in DE 6/14 when Additional Procedure Code (APC) 1SG is declared in DE 1/11 on the same goods item. The commodity code must be declared with 8-digits in DE 6/14 when APCs 1EL, 1EN or 1LG are declared in DE 1/11 on the same goods item.
Additional Procedure Codes (DE 1/11)
The following APCs may be used with PC 4071 when using SPIMM:
- 1AG
- 1CO
- 1EL
- 1EN
- 1GO
- 1GP
- 1LG
- 1NR
- 1NV
- 1PN
- 1RD
- 1SG
- 1SP
- 1SR
- 1TB
- 1VW
- 1XW
The declaration will be rejected unless APC 1SP is declared in DE 1/11 in all instances on the same goods item.
One of the following APCs is also required to be declared in DE 1/11 on the same goods item in all instances:
- 1NR — required where the goods were entered to CW on arrival in NI until the ‘At Risk’ status of the goods was determined.
- 1VW — required where the goods were entered to VAT only CW on arrival in NI
The declaration will also be rejected if one of the following APCs are not also declared in DE 1/11 on every goods item:
- 1EL — required for all excise licensable goods items
- 1EN — required for all excise non-licensable goods items
- 1SG — required for all standard goods items (non-excise and non-licensable)
- 1LG — required for all licensable goods (non-excise).
Security Required
—
VAT
Where APC 1VW is declared in DE 1/11, the VAT due on diversion to FC and HU must be accounted for under this PC using Postponed VAT Accounting (PVA). No other method of accounting for the VAT is permitted.
Where APC 1NR is declared in DE 1/11, the use of this PC is dependent on the VAT having been accounted for in GB prior to the goods being moved. Goods may not be in VAT suspense in GB prior to moving to NI.
Excise
Goods may not be in excise suspense in GB prior to moving to NI when using this PC. Guidance on using the excise duty offset mechanism and paying any additional excise duties liable upon the release of the goods in NI can be found in Using the duty offset mechanism.
Excise goods must be declared as Category 2 using either APC 1EL or 1EN in DE 1/11 and an 8-digit commodity code must be declared in DE 6/14.
Notes
Entry under this PC is an undertaking by the importer or agent to pay to the Commissioners of HMRC immediately on demand any charges due in respect of the goods in question if the conditions of the procedure are not met.
Entry under this PC is a declaration that:
- the goods are eligible for removal from a CW
- all items on the customs declaration must be being removed from the same NI CW and have Procedure Code 71 (as the third and fourth digit) in DE 1/10
- all other conditions and requirements associated with removal from the CW procedure will be met
4078: Release to Free Circulation (FC) and Home Use (HU) from a Free Zone (FZ)/ Freeport (FP) using SPIMM
These Completion Instructions should be read in conjunction with the Data Element Completion Guide.
These are additional instructions on specific Data Elements (DE) in relation to this Procedure Code (PC) and do not constitute full guidance on how the declaration our EIDR NOP should be completed.
Description of Procedure
Simultaneous release for Free Circulation (FC) and Home Use (HU) using Simplified Process for Internal Market Movements (SPIMM) for goods previously entered into a Free Zone (FZ) or Freeport (FP) on arrival in Northern Ireland (NI) (Article 240 of Regulation (EU) No. 952/2013 (UCC)).
The use of this Procedure Code (PC) is a declaration by the importer that all goods are eligible to use SPIMM.
The use of this PC constitutes a formal declaration that the conditions of the relevant Regulations will be complied with and binds the legal declarant accordingly (including but not restricted to):
- Council Regulation (EU) No. 952/2013, hereafter referred to as the Code
- Commission Delegated Regulation (EU) No. 2015/2446
- Commission Implementing Regulation (EU) No. 2015/2447
- Commission Delegated Regulation (EU) No. 2023/1128 and
- Joint Committee Decision No. 1/2023, laying down arrangements relating to the Windsor Framework
- The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021* (‘The Free Zones Regulations’)
- Duty Suspense arrangements: Taxation (Cross-Border Trade) Act 2018, Section 4 (2) (c)
*Whilst the Regulations refer to the Free Zone (FZ) procedure, Free Zones and Free Zone businesses, the Regulation also covers the ‘Freeport procedure’ (FP), ‘Freeport Customs Site’, and ‘Freeport Business’.
Procedure Code Conditions for Use
This PC may be used to declare goods:
- that were in FC and HU in GB
- where the goods were previously entered to a FZ or FP on arrival in NI
- where the goods are now being released to FC and HU in NI
- using SPIMM
A NI FZ or FP Business authorisation is needed to use this customs procedure, refer to the conditions and requirements detailed in the ‘Free Zone Regulations’.
The MRN of this declaration or EIDR NOP must be provided to the FZ or FP Operator for their records as evidence that the goods have been entered to a customs procedure.
These instructions must be read in conjunction with the appropriate Completion Instructions for the Additional Procedure Codes (APCs) used on the declaration or EIDR NOP (DE 1/11).
General SPIMM Conditions
Any customs duties, excise and VAT due must be paid or accounted for in GB prior to their movement to NI in order for the goods to be released to this procedure (Article 201 of Regulation (EU) No. 952(2013)).
The following conditions must be met:
- all goods entered on the declaration are eligible to use SPIMM
- goods must be moved by a trader authorised under the UK Internal Market Scheme (UKIMS)
- goods must be in FC and HU prior to their movement from GB
- goods must be directly transported into NI
- goods must be ‘Not at Risk’ of onward movement to the EU
- goods must be released to FC and HU in NI on removal from FZ or FP
All DE 1/11 APCs must be eligible for use with SPIMM.
For the purposes of SPIMM, the goods must have been dispatched from one of the territories listed below. Any reference to GB also refers to one of the territories listed below:
- England
- Isle of Man
- Scotland
- Wales
- UK Continental Shelf within the 12 miles of territorial waters
For the purposes of SPIMM movements from GB to NI, direct transport is defined as:
- goods moved in a single consignment from GB to NI, where the goods may be transported through other territories under transit provided that:
- they remain under transit until the transit movement is discharged in NI
- they do not undergo operations other than to preserve them in good condition
- no items are added or removed from the consignment whilst under the Transit Procedure
Procedure Code Restrictions on Usage
This PC must not be used:
- unless APCs 1NR and 1SP are declared in DE 1/11 on the same goods item
- to remove goods from a FZ or FP in GB
- unless documentation is held by the holder of the authorisation to evidence the entry, storage and removal of goods entered to a FZ or FP in NI
Simplified Declaration Procedure (SDP) Regular Use, Entry in Declarant’s Records (EIDR) or UKIMS EIDR may:
- only be used where the holder of the SDP (Regular Use), EIDR or UKIMS EIDR and the FZ or FP Business authorisations are the same legal entity.
- only be used where codes C, J, Y, or Z are declared in DE 1/2
- only be used where authorisation to use SDP, EIDR or UKIMS EIDR in NI is held
This PC may not be used with Simplified Declaration Procedure (SDP) on an Occasional Basis.
General SPIMM Restrictions
Goods must not be entered to any form of customs duty suspense arrangement using SPIMM. No relief from customs duties or other charges may be claimed on arrival of the goods in NI.
Goods cannot be declared using SPIMM if any of the following apply:
- any goods included on the declaration are not eligible for SPIMM. Where goods are not eligible for SPIMM, the procedures contained in Other NI Goods Movements must be followed
- the importer does not hold a UKIMS authorisation
- it is uncertain they meet all SPIMM conditions
- the ‘Not at Risk’ status of the goods is uncertain
- they are classed as Category 1 Goods
EIDR and UKIMS EIDR may:
- be used to declare non-licensable excise Category 2 Goods if Additional Procedure Code (APC) 1EN is declared in DE 1/11
- not be used for any other Category 2 Goods
- not be used if APCs 1EL or 1LG are declared in DE 1/11
Further Guidance
You can find more information about:
- Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
- Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
- 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, I1 C&F, C21i EIDR NOP.
Declaration Type (DE 1/1)
Enter code: IM
Additional Declaration Type (DE 1/2)
The following codes may be entered for this Procedure Code (PC): A, C, J, Y or Z.
Simplified Declaration/Previous Document (DE 2/1)
The following list details the Previous Document reference types to be used in specific circumstances for this PC.
Refer to Previous document codes for DE 2/1 for alternative codes which may be used if the circumstances in the following table do not apply.
| Document Category | Previous Document Type | Previous Document Reference | Goods Item Identifier (where applicable) |
|---|---|---|---|
| Y (supplementary declarations only). | SDE* (to represent the simplified declaration) or CLE* (for the Entry in Declarant’s Records (EIDR) or UKIMS EIDR). |
For SDE: Enter: the MRN for the simplified declaration. For CLE: Enter: the date of the EIDR or UKIMS EIDR. |
Enter: the goods item number from the simplified declaration or EIDR or UKIMS EIDR commercial records. |
| Y (supplementary declarations only). | DCR (to represent the DUCR). | For SDE and CLE: Enter: the DUCR assigned in the commercial records to the consignment. |
Enter: the goods item number |
| Y (supplementary declarations only). | DCS (to represent any DUCR part no’s). | For SDE and CLE: Enter: any part numbers associated with the DUCR. |
Enter: the goods item number |
| Z | DCR (to represent the DUCR). | Enter: the DUCR assigned in the commercial records to the consignment (as appropriate). | Enter: the goods item number |
| Z | DCS (to represent any DUCR part no’s). | Enter: any part numbers associated with the DUCR (as appropriate). | Enter: the goods item number |
| Z (to represent the previous document). | ZZZ (for any other previous reference). | Enter: the Free Zone (FZ) or Freeport (FP) reference number associated with the removal | Enter: the goods item number from the previous document. |
*SDE represents the Simplified Declaration Procedure (SDP) Regular Use and CLE represents the Entry in Declarant’s Records (EIDR) or UKIMS EIDR procedure.
The DUCR quoted on the declaration or EIDR NOP must be the DUCR associated with the removal of the goods from the Free Zone (FZ) or Freeport (FP).
Additional Information (DE 2/2)
Refer to Additional Information (AI) Codes for DE 2/2 for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).
Additional Information (AI) Codes for DE 2/2 includes the codes for all Additional Information (AI) statements that may be used on CDS.
The following AI statements must be provided in all instances.
| Coverage | AI Statement Code | Details to be Declared |
|---|---|---|
| GB movements into NI (where goods have UK Domestic goods status) – Excluding movements to NI from UK Special Fiscal Territories. | NIDOM | Leave blank |
| To be used by UKIMS authorised traders to declare their goods are ‘Not at Risk’ of onward movement to the EU. | NIREM | Leave blank |
Documents Produced, Certificates and Authorisations, Additional References (DE 2/3)
Refer to Document Codes for DE 2/3, for the relevant document codes, document status codes and details to be declared (for example, licences and certificates).
Document Codes for DE 2/3 includes the codes for all documents, references and authorisation decision numbers that may be used in CDS, for example, C514 Entry in Declarant’s Records Authorisation number. Where an authorisation is declared in DE 2/3, the corresponding GB or XI EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate Authorisation Type Code.
The specific document code references detailed in the following table must be declared in all instances.
| Document Code | Document Identifier: Country Code | Document Identifier: Authorisation Type Code | Document Identifier: Authorisation Number |
|---|---|---|---|
| 1UKI | Enter: XI | Enter: UKIM | Enter: the UKIMS authorisation number. |
Direct Transport Details
Using Document Codes for DE 2/3, select an eligible document code between N703 to N821 or N933 to specify the means of transport used to move the goods between GB and NI. Enter the relevant code followed by:
- the identity number of the transport contract
- the date of the movement
One of the following document codes must be declared in all instances.
| Document Code | Document Identifier: Country Code | Document Identifier: Authorisation Type Code | Document Identifier: Authorisation Number |
|---|---|---|---|
| C600 | Enter: XI or GB | Enter: FZ | Enter: the Free Zone authorisation number. |
| C600 | Enter: XI or GB | Enter: FP | Enter: the Freeport Business Authorisation number |
Identification of Warehouse (DE 2/7)
Enter codes:
| Warehouse type | Warehouse identifier |
|---|---|
| Z (Free Zone) | Enter: the Free Zone (FZ) identification number. |
| Z (Freeport) | Enter: the Freeport (FP) Customs Site identification number |
Holder of the Authorisation Identification Number (DE 3/39)
Refer to Authorisation Type Codes for DE 3/39 for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records is being used).
The Authorisation Type Code and relevant GB or XI EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.
The following Authorisation Type Code must be provided in all instances.
| Authorisation Type | Authorisation Type Code | Identifier |
|---|---|---|
| UKIMS Authorisation | Enter: UKIM | Enter: the GB or XI EORI number of the UKIMS authorisation holder. |
One of the following authorisation types must be declared in all instances.
| Authorisation Type | Authorisation Type Code | Identifier |
|---|---|---|
| Authorisation for a Free Zone | Enter: FZ | Enter: the GB or XI EORI number of the Free Zone authorisation holder. |
| Authorisation for Freeport Business | Enter: FP | Enter: the GB or XI EORI number of the Freeport Business authorisation holder |
Location of Goods (DE 5/23)
Where the Additional Declaration Type declared in DE 1/2 is ‘A’, ‘C’ or ‘J’:
Enter the code for the appropriate airport or port location associated with the FZ or FP, using the codes from Goods location codes starting with GBAU, GBCU or GBDU.
Location codes from Goods Vehicle Movement Service codes for DE 5/23 cannot be used.
Where the Additional Declaration Type declared in DE 1/2 is ‘Y’ or ‘Z’:
Enter:
| Type of Authorisation Held | Location Type Identifier | Location Details |
|---|---|---|
| UKIMS Authorisation | Enter: ‘GBBYUKIM’. | Followed by the UKIMS authorisation number |
Supervising Customs Office (DE 5/27)
Enter code ‘GBBEL004’ in all instances.
Description of Goods (DE 6/8)
The goods description must include the FZ or FP stock reference number.
Additional Procedure Codes (DE 1/11)
The following APCs may be used with PC 4078 when using SPIMM:
- 1AG
- 1CO
- 1EL
- 1EN
- 1GO
- 1GP
- 1LG
- 1NR
- 1NV
- 1PN
- 1RD
- 1SG
- 1SP
- 1SR
- 1TB
The declaration will be rejected unless APCs 1NR and 1SP are declared in DE 1/11 in all instances on the same goods item.
The declaration will also be rejected if one of the following APCs are not also declared in DE 1/11 on every goods item:
- 1EL — required for all excise licensable goods items
- 1EN — required for all excise non-licensable goods items
- 1SG — required for all standard goods items (non-excise and non-licensable)
- 1LG — required for all licensable goods (non-excise)
Security Required
—
VAT
The use of this PC is dependent on the VAT having been paid or accounted for in GB prior to the goods being moved. Goods may not be in VAT suspense in GB prior to moving to NI.
Excise
Goods may not be in excise suspense in GB prior to moving to NI when using this PC. Guidance on using the excise duty offset mechanism and paying any additional excise duties liable upon the release of the goods in NI can be found in Using the duty offset mechanism.
Excise goods must be declared as Category 2 using either APC 1EL or 1EN in DE 1/11 and an 8-digit commodity code must be declared in DE 6/14.
Notes
Entry under this PC is an undertaking by the importer or agent to pay to the Commissioners of HMRC immediately on demand any charges due in respect of the goods in question if the conditions of the procedure are not met.
Goods with an uncertain ‘At Risk’ status being declared using Simplified Declaration Procedure (SDP) Regular Use should be declared on the I1 C&F using the Completion Instructions in Other NI Goods Movements. The subsequent Supplementary Declaration may be declared using SPIMM once the goods are confirmed ‘Not at Risk’. If some or all of the goods are still ‘At Risk’ a separate Supplementary Declaration must be submitted using the Completion Instructions in Other NI Goods Movements.
UKIMS EIDR cannot be used if the ‘At Risk’ status of the goods is uncertain.
Entry under this PC is a declaration that:
- the goods are eligible for removal from a Free Zone (FZ) or Freeport (FP)
- all items on the customs declaration or EIDR NOP must be being removed from the same FZ or FP and have Procedure Code of 78 (as the third and fourth digit) in DE 1/10
- all other conditions and requirements associated with removal from the FZ or FP procedure will be met.