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

Find out the specific data elements that are needed for each declaration category that may be used for imports into Northern Ireland (NI) using SPIMM or UKC.

Guidance: Simplified Process for Internal Market Movements (SPIMM): Category of goods guidance
Tax diary: October and November 2026

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Registered Office: The Nurseries, Burnt House Lane, Christchurch, Hampshire, England, BH23 8AL

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  • ☎️  01425 674776

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  • 📍 Christchurch, Dorset & London