Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Navigate the Customs Declaration Service Declaration Instructions

Find out how to complete a SPIMM or UKC declaration, Customs Clearance Request (CCR) or Entry in Declarant's Records (EIDR) Notification of Presentation (NOP) clearance request.

From:
HM Revenue & Customs
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.

When completing a SPIMM and UKC Scheme declaration, CCR or EIDR NOP clearance request, it is recommended that you:

  1. Begin with the relevant Declaration Category Data Set for the type of declaration, CCR or EIDR NOP being made, for example Declaration Category Data Set H8 for a SPIMM Supplementary Declaration.

  2. Refer to the Category of Goods guidance to make sure the goods are eligible to be declared using SPIMM or UKC and whether the Category 2 Goods or Standard Goods (also known as Category 3) should be followed, including whether any supporting documentation needs to be declared. Category 1 Goods cannot be declared using SPIMM or UKC Scheme.

  3. Use the Northern Ireland Online Tariff or Trader Goods Profile (TGP) to find the commodity code to be used for the goods being declared and to identify any specific tariff measures or document codes which may apply to the commodity code, depending on their categorisation.

  4. Use the Index List for the 4-digit Procedures Codes to identify the appropriate Procedure Code to be declared in Data Element (DE) 1/10 for the treatment or use to which the goods will be placed.

  5. Use the Procedure Code to Additional Procedure Code (APC) Correlation Matrix to identify which Additional Procedure Codes (APCs) are permitted for use with the chosen Procedure Code.

  6. Identify any mandatory APCs that must be declared in order to use the chosen 4-digit Procedure Code. For example, APC 1SG for Standard Goods using Procedure Code 4000 on a H8.

  7. Use the Index List for the 3-digit APCs to identify APCs that may be required. You can only select an APC from the list of those permitted with the DE 1/10 Procedure Code in order to identify any supplementary conditions that apply to the intended usage for the goods.

  8. Examine Additional Information (AI) Codes for DE 2/2 to identify any additional information to be declared, as defined in the Procedure Code and Additional Procedure Code Completion Instructions.

  9. Use Document Codes for DE 2/3 with the Northern Ireland Online Tariff or Trader Goods Profile (TGP) to identify any specific documents, licenses, certificates or authorisations that need to be declared, depending on the categorisations of the goods, to place the goods to their intended use or enter them into NI using SPIMM or UKC Scheme.

  10. Use the Data Element Completion Guide along with the additional completion instructions provided in the Procedure Code and Additional Procedure Code guidance to complete the declaration, CCR or EIDR NOP according to the commodity code, goods categorisation and procedures to be used.

  11. Note that where the completion instructions for a specific data element in the Procedure Code and Additional Procedure Code instructions specify different requirements to the Data Element Completion Guide or other completion instructions, the instructions specified in the Procedure Code and Additional Procedure Code instructions take precedence.

  12. Complete the declaration, CCR or EIDR NOP with continued reference to the appropriate completion instructions (see the Data Element Completion Guide for details) for the specific data element to identify any specific codes to be used, such as package types, currency codes or country codes.

You can read more guidance on imports using SPIMM and UKC Scheme.

CDS Declaration Instructions for Northern Ireland Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme Imports Contents List

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Introduction to SPIMM and UKC CDS Declaration Completion Instructions

Terms & Conditions for SPIMM and UKC

Navigate the CDS Declaration Instructions for Imports for SPIMM and UKC

Category of Goods Guidance for SPIMM and UKC

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

Introduction to Declaration Category Data Sets for SPIMM and UKC

Declaration Category Data Sets Reading Notes for SPIMM and UKC

Declaration Category Data Set H8 for SPIMM

Declaration Category Data Set I1 C&F for SPIMM

Declaration Category Data Set C21i EIDR NOP for SPIMM

Declaration Category Data Set C21i for SPIMM and UKC

Data Element guide for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

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

Customs Simplified Procedures Guidance for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Customs Simplified Procedures Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure and Additional Procedure Code Exclusions List for Customs Simplified Procedures

Simplified Process for Internal Market Movements (SPIMM): Customs Simplified Procedures Aggregation Completion Rules

Simplified Process for Internal Market Movements (SPIMM): Customs Simplified Procedures Recapitulative Completion Rules

Procedure Codes and Additional Procedure Codes for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Codes:

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Code to Additional Procedure Code correlation matrix

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Additional Procedure Codes:

Combined Code Lists

Previous document codes for Data Element 2/1 of the Customs Declaration Service

Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS)

Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service

Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS)

Data Element 2/3: Document Status Codes of the Customs Declaration Service (CDS)

Data Element 2/3: Document and Other Reference Codes: Licence Types — Imports and Exports of the Customs Declaration Service (CDS)

Authorisation type codes for Data Element 3/39 of the Customs Declaration Service

Delivery terms for Data Element 4/1 of the Customs Declaration Service

Tax types for Data Element 4/3 of the Customs Declaration Service

Method of payment (MOP) codes for Data Element 4/8 of the Customs Declaration Service

Additions and deductions for Data Element 4/9 of the Customs Declaration Service

Currency codes for Data Element 4/10 of the Customs Declaration Service

Preference codes for Data Element 4/17 of the Customs Declaration Service

Country codes for the Customs Declaration Service

UK customs office codes for the Customs Declaration Service

Place of loading codes for Data Element 5/21 of the Customs Declaration Service

Goods location codes for Data Element 5/23 of the Customs Declaration Service

Supervising office codes for Data Element 5/27 of the Customs Declaration Service

Package type codes for Data Element 6/9 of the Customs Declaration Service

National additional codes to declare with Data Element 6/17 of the Customs Declaration Service

Measurement unit codes for Data Elements 2/3 and 4/4 of the Customs Declaration Service

Updates to this page

Published 10 January 2025

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