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.
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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.
Updates to this page
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Restrictions on Usage for codes 1SR and 1TB have been clarified.
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Additional Procedure Code 1NV has been updated in the Simplified Process for Internal Market Movements (SPIMM) Declaration Completion Instructions to show use with Procedure Code 4078 in alignment with existing Customs Declaration Service functionality.
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All advisory banners relating to the use of SPIMM prior to its launch have been removed.
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First published.
Update history
2026-04-23 13:48
Additional Procedure Code 1RM within the ‘1 Series’ has been updated to permit the use of non-licensable excise goods and prohibit the use of the APC for goods subject to EU Deforestation Regulations.
2026-04-07 13:48
Restrictions on Usage for codes 1SR and 1TB have been clarified.
2025-10-03 12:30
Additional Procedure Code 1NV has been updated in the Simplified Process for Internal Market Movements (SPIMM) Declaration Completion Instructions to show use with Procedure Code 4078 in alignment with existing Customs Declaration Service functionality.
2025-05-01 00:15
All advisory banners relating to the use of SPIMM prior to its launch have been removed.
2025-01-10 10:00
First published.