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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
UK overseas trade in goods statistics July 2026: import and export data

Latest From HMRC 📰

  • Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service

    Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).

  • Employment Income Manual

    A guide to the Income Tax (Earnings and Pensions) Act 2003.

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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