Guidance

Category of goods

Updated 21 November 2024

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

Category 1 goods

Goods included in Category 1 are excluded from Simplified Process for Internal Market Movements (SPIMM). Full declaration details are required.

Category 1 goods are those subject to any:

Types of exclusions	Types of goods
Restrictions enforced by Article 215 of The Treaty on the Functioning of the European Union (TFEU)	Goods where the EU have interrupted, reduced, or completely stopped economic and financial relations with the country of origin.
Total bans or prohibitions	Goods banned or prohibited to enter the Customs Union.
Trade defence measures	Goods that are subject to trade defence measures, including: • anti-dumping duty • anti-subsidy measures or Countervailing duty. Trade defence instruments are listed in Annex 2, Section 5 of the Revised Protocol on Ireland/Northern Ireland. This includes tariff safeguards on steel and steel products.
Quotas	Goods that are subject to: • Union tariff rate quotas claimed by an importer • Union quotas other than tariff rate quotas This exclusion from SPIMM does not apply when no Union tariff rate quota is being claimed.

Other SPIMM exclusions

There are other goods and movement types excluded from SPIMM, such as any of the following, that:

• are under customs duty suspense
• claim any customs, excise, or VAT reliefs upon release to free circulation in NI
• are destined for the EU

Further exclusions are listed in the following table.

Customs Procedure	Procedure Code
Onward Dispatch	Procedure Code 01: Release for free circulation with simultaneous onward dispatch to another Customs Union Territory: • 0100 • 0121 • 0151 • 0153 • 0154 • 0171 • 0178
Onward Supply Relief	Procedure Code 42: Release for free circulation with simultaneous onward supply to another member state: • 4200 • 4221 • 4251 • 4253 • 4254 • 4271 • 4278
End Use	Procedure Code 44: Release to free circulation with duty relief granted under the End Use Special Procedure: • 4400 • 4421 • 4422 • 4451 • 4453 • 4454 • 4471 • 4478
Inward Processing	Goods moving under Procedure Code 51: Entry to Inward Processing: • 5100 • 5111 • 5121 • 5151 • 5153 • 5154 • 5171 • 5178
Temporary Admission	Procedure 53 Code: Entry to Temporary Admission: • 5300 • 5351 • 5353 • 5454 • 5371 • 5378
Re-import	Procedure Code 61: Re-importation with simultaneous release to Free Circulation: • 6110 • 6111 • 6121 • 6122 • 6123 • 6131
Customs Warehousing	Procedure Code 71: Entry to a Customs Warehouse (CW): • 7100 • 7110 • 7121 • 7122 • 7123 • 7151 • 7153 • 7154 • 7171 • 7178
T2 transit	Goods moving under the T2 transit procedure

Category 2 goods

Category 2 goods include excise products or goods subject to EU enforced special health, licensing, or environmental controls. Goods subject to UK only controls may be declared with SPIMM as ‘Standard goods’ if the ‘Standard goods’ criteria is satisfied.

Goods included in Category 2 are permitted with SPIMM if both of the following apply:

• they do not fall under Category 1
• a H8 controlled declaration, or a I1 C&F controlled declaration is submitted

An 8-digit commodity code is required as well as licensing and documentary controls.

The following list is not the full list of Data Element (DE) requirements for a H8 Declaration — only specific DE requirements for Category 2 goods.

Data Element (DE)	DE Name
2/3	Documents produced, certificates and authorisations, additional references
6/1	Net Mass
6/2	Supplementary Units
6/14	Commodity Code (8 digits) — Combined Nomenclature Code

For Category 2 goods, one of the following Additional Procedure Codes (APCs) must be declared:

• 1EL: SPIMM Category 2 Excise Goods subject to Documentary Controls, including Licencing
• 1EN: SPIMM Category 2 Excise Goods not subject to Documentary Controls
• 1LG: SPIMM Category 2 Non-Excise Goods subject to Documentary Controls, including Licencing

The following table provides an illustration of the type of goods that are normally classified as controlled. This table is not exhaustive, and traders should consult the Northern Ireland Online Tariff.

The types of goods included in Category 2 are the following.

Type of goods	More details of goods
Animals, feed and food, and plant health products	Goods where a Common Health Entry Document (CHED), Conformity, Phytosanitary or Sanitary Certificates are required or where plant health controls are in place, including: • live animals • products of animal origin • products of plant origin • feed and food products This includes the requirement for a full CHED-PP under the Northern Ireland Plant Health Label Scheme (NIPHLS). Department of Agriculture, Environment and Rural Affairs (DAERA) information on NIPHLS can be found on their website.
Anti-personnel mines	Imports of anti-personnel mines and any component of an anti-personnel mine are banned, except for the exclusive purpose of development or training in the techniques of mine detection, mine clearance or mine destruction. Import licences are issued by the Import Licensing Branch of the Department for Business and Trade. For advice contact enquiries.ilb@trade.gov.uk.
Biocidal products	Biocidal products are used to protect people and animals, preserve goods, stop pests like insects or rodents and control viruses, bacteria and fungi through a chemical or biological action. Common examples are disinfectants, wood preservatives and insect repellents. Further information on biocides is found on the Health and Safety Executive (HSE) website.
Chemicals	Chemical substances subject to EU Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulations.  These include chemical substances: • on their own • in a mixture • that make up an article — an object produced with a special shape, surface or design, for example car, furniture or clothes This is outlined in Council Regulation (EC) No 1907/2006.
Controlled drugs	Controlled drugs specified in the Misuse of Drugs Act 1971, as amended, and the Misuse of Drugs Regulations 2001, as amended, including cocaine, diamorphine (heroin), morphine, opium, cannabis, amphetamine, lysergide (LSD), barbiturates and many others.
Cultural goods	‘Cultural goods’ is defined as any item which is of importance for archaeology, prehistory, history, literature, art or science as listed in the Annex of Council Regulation (EU) 2019/880.
Drug precursors	Regulations on drug precursors cover a number of chemical substances which are divided into 4 groups. These are defined in Council Regulation (EC) No 111/2005: • Group 1 — The most sensitive substances (the ‘main’ drug precursors) • Group 2 — Less sensitive substances and some pre-precursors • Group 3 — Bulk chemicals that can have different types of uses in the manufacturing process (for example as feedstock, solvents, or impurities removers) • Group 4 — Medicinal products of some substances listed in ‘Group 1. The most sensitive substances’. Generally, this excludes medicinal products for human use (except for those listed under Group 4) but covers all natural products and preparations (or mixtures) containing at least one scheduled substance, provided that they can be extracted by ‘readily applicable or economically viable means’.
Endangered species	Any animal or plant species, and their parts or derivatives, that are on the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) list (see the Species+ website). Any specimen of a species included in Annexes A to D of Council Regulation (EC) No 338/97 on the protection of species of wild fauna and flora by regulating trade therein. ‘Species’ and ‘specimen’ are defined in Article 2 of Council Regulation (EC) No 338/97.
Excise goods — where the excise duty has been fully accounted for in GB or the goods are entering excise suspense upon arrival in NI.	These are goods such as: • alcohol products • tobacco products • hydrocarbon oils, biofuels, fuel substitutes and road fuel gases • goods subject to Climate Change Levy • tobacco product manufacturing machines These are further covered in Annex 3 of the Revised Protocol on Ireland/Northern Ireland.
Explosives	Explosive materials and articles as listed in Annex I of Directive 2014/28/EU. Explosives precursors as set out in Annex I and Annex II of Regulation (EU) 2019/1148.
Fertilisers — marketing standards	Solid ammonium nitrate fertilisers when the following applies: • a nitrogen content of more than 28% of its weight • in a consignment weighing 500 kilograms or more Defra has more information on manufacturing and marketing fertilisers on its website.
Firearms and weapons	Firearms and weapons as defined in Article 1 of Council Directive (EU) 2021/555. More details are found in Annex I of Council Directive (EU) 2021/555. Firearms that require import licences issued by the Import Licensing Branch of the Department for Business and Trade, for advice contact enquiries.ilb@trade.gov.uk. Read further guidance on controls on weapons.
Fishery products	Any products for which a catch certificate (and processing statements and storage documents if applicable) will need to be submitted in advance of importing fish into the UK. The Department for Environment and Rural Affairs (Defra) has more information for fisheries businesses on its website.
Hazardous chemicals	Chemicals, including pesticides and industrial chemicals subject to the export notification procedure and Prior Informed Consent (PIC) under the Rotterdam Convention. Goods as listed in Annex I of Regulation (EU) 649/2012.
Invasive alien species	Invasive alien species (IAS) of either Union or Member State concern are alien species whose introduction or spread has been found to threaten or adversely impact upon biodiversity and related ecosystem services. Alien species is defined in Article 3 (1) of Council Regulation (EU) 1143/2014. Read more information on the list of invasive alien species.
Medicinal products	Medicinal products as covered by Union acts listed in point 20 of Annex 2 to the Revised Protocol on Ireland/Northern Ireland.
Mercury products	Mercury goods, including: • mercury compounds • mixtures of mercury • mercury-added products • mercury waste Full information can be found in Regulation (EU) 2017/852.
Ozone depleting substances and hydrofluorocarbons	Imports of ozone depleting substances (ODS) and hydrofluorocarbons (HFCs) and are controlled under the Montreal Protocol (MP). HFCs imported, either in bulk or contained in products or equipment, by businesses registered on the GB HFC registry. ODS imported under licence. For more information, see guidance from the Environment Agency on F gas and ODS rules.
Pelts and manufactured goods of certain wild animal species originating in countries which catch them by means of leghold traps or trapping methods which do not meet international humane trapping standards	As laid out in Article 1 of Council Regulation (EC) No 3254/91 a ‘leghold trap’ “means a device designed to restrain or capture an animal by means of jaws which close tightly upon one or more of the animal’s limbs, thereby preventing withdrawal of the limb or limbs from the trap.” More details of these types of goods are found in Annex I and Annex II of Council Regulation (EC) No 3254/91.
Plant protection products	Plant protection products: substances or mixtures used to protect plant or plant products from pests, diseases, or weeds.
Pyrotechnic articles, including fireworks	Pyrotechnic articles requiring authorisation for the acquisition, keeping, storage and manufacture of pyrotechnic articles, including fireworks. More information is available on the HSE website.
Radioactive waste and spent fuel	Radioactive material in gaseous, liquid, or solid form with no further use foreseen. Spent fuel — nuclear fuel irradiated in and permanently removed from a reactor core.
Realistic imitation firearms	Realistic imitation firearms imported for a valid reason, that appear so realistic that a person cannot easily tell that they are not real, may be imported under licence issued for the exclusive purpose of, for example, historic events or as film props. Find out more information in the Violent Crime Reduction Act 2006.
Rough diamonds	Rough diamonds regulated under the Kimberley Process (KP) Certification Scheme. Read more details on special rules. For advice contact the Government Diamond Office at kpuk@fcdo.gov.uk.
Seal and seal products	Skins of certain seal pups and derived products: Raw furskins and furskins tanned or dressed, including furskins assembled in plates, crosses, similar forms and articles of: • whitecoat pups of harp seals • pups of hooded seals (blue-backs). Further information can be found in Council Directive 83/129/EEC. Seals and seal products: All species of pinnipeds (Phocidae, Otariidae and Odobenidae) and all products, processed or unprocessed, deriving or obtained from seals, including: • meat • oil • blubber • organs • raw fur skins and fur skins, tanned or dressed, including fur skins assembled in plates, crosses and similar forms, and articles made from fur skins. As detailed in Council Regulation (EC) No 1007/2009.
Timber products	Timber products subject to the Forest Law Enforcement Governance and Trade (FLEGT) regulations. Goods are listed in Annex II and Annex III of Council Regulation (EC) No. 2173/2005. Read further information regarding timber and FLEGT regulations.
Torture equipment	Equipment used for the purpose of capital punishment, torture or other cruel, inhuman, or degrading treatment or punishment. Some organisations may import torture equipment under licence issued when goods are to be used for the exclusive purpose of public display in a museum in view of their historic significance. Import licences are issued by the Import Licensing Branch of the Department for Business and Trade. For advice contact enquiries.ilb@trade.gov.uk.
Waste shipments	Shipments of waste goods as referred to in Council Regulation (EC) No. 1013/2006: • Annex III — ‘Green’ listed waste • Annex IIIA — Mixtures of two or more waste types • Annex IIIB — Additional ‘Green’ listed waste waiting inclusion • Annex IV — ‘Amber’ listed waste • Annex IVA — Waste listed in Annex III but subject to Prior Written Notification and Consent • Annex V — Waste subject to export prohibition

Standard goods

Standard goods are permitted with SPIMM where the data set meets the H8 requirements and includes a 6-digit commodity code. To qualify as standard goods, they must:

• be moving from GB to NI
• not be Category 1 goods
• not be Category 2 goods
• not be included in any other SPIMM exclusions
• satisfy ‘Not At Risk’ criteria
• be of UK Domestic Status

For Standard goods, the following Additional Procedure Code (APC) must be declared:

• 1SG: SPIMM Standard Goods not subject to Documentary Controls (Non-Excise Goods)

Standard goods may also be referred to elsewhere as Category 3 goods.