Guidance

Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme: Customs Declaration Service Data Element Completion Guide

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS) using Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme.

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

Documents

Customs Declaration Service Data Element Completion Guide for Imports — Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme

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Group 1: Message Information (including Procedure Codes)

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Group 2: References of Messages, Document, Certificates and Authorisations

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Group 3: Parties

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Group 4: Valuation Information and Taxes

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Group 5: Dates, Times, Periods, Places, Countries and Regions

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Group 6: Goods Identification

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Group 7: Transport Information (Modes, Means and Equipment)

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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.

This Data Element completion guide provides a detailed breakdown of the specific data elements needed for each declaration category and their completion instructions that may be used for imports to Northern Ireland (NI) from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme.

It does not cover data element completion instructions for Exports, Inventory Exports, GB Imports and Other NI Import Goods Movements.

SPIMM and UKC eligibility

Where goods are not eligible for SPIMM or UKC, the procedures contained in Other NI Goods Movements Completion Instructions must be used.

The terms of conditions for using SPIMM or UKC must be met.

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

Published 10 January 2025