Simplified Process for Internal Market Movements (SPIMM): Category of goods guidance

With the publication of the Windsor Framework, goods moving from Great Britain (GB) to Northern Ireland (NI) are considered to be either Category 1, Category 2 or Standard goods. Category 1 and Category 2 goods are covered by the legislation detailed in Annex IX of Decision of the Withdrawal Agreement Joint Committee on laying down arrangements relating to the Windsor Framework. The types of goods and specific requirements are listed in this guidance.