Guidance

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

Find out additional instructions for specific data elements that may be used with each 3-digit Additional Procedure Code.

• From: HM Revenue & Customs
• Published: 10 January 2025
• Last updated: 1 May 2025 — See all updates

Documents

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

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Additional Procedure Code 1-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code 2-Series using UK Carrier (UKC) Scheme movements

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Additional Procedure Code 6-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code 7-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code A-Series for Simplified Process for Internal Market Movements (SPIMM)

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Additional Procedure Code F-Series for Simplified Process for Internal Market Movements (SPIMM)

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Details

These Additional Procedure Code (APC) Completion Instructions may only be used for imports to Northern Ireland (NI) from Great Britain (GB) using SPIMM or UKC Scheme for Post and Parcel Movements. Where goods are not eligible for SPIMM or UKC, the procedures contained in Other NI Goods Movements Completion Instructions must be used.

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

Read more guidance on what categories of goods may be moved to NI using SPIMM or UKC.

Published 10 January 2025

Last updated 1 May 2025 + show all updates

1. 1 May 2025

   All advisory banners relating to the use of SPIMM prior to its launch have been removed.

2. 10 January 2025

   First published.