Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: terms and conditions

Find out the terms and conditions that must be met to move goods to Northern Ireland (NI) from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM).

• From: HM Revenue & Customs
• Published: 10 January 2025

Documents

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme — Terms and conditions

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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.

This document sets out the terms and conditions that must be met to move goods 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 followed.

Read more information on what categories of goods may be moved to NI using SPIMM.

This document does not apply to UK Carrier (UKC) Scheme Post and Parcel Movements. For guidance on the conditions that must be met to use the UKC Scheme, you should read Future arrangements for moving parcels from GB to NI Under the Windsor Framework.

Published 10 January 2025