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Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: terms and conditions

Find out the terms and conditions that must be met to move goods to Northern Ireland (NI) from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM).

Updates to this page

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

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

  2. First published.

Documents

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme — Terms and conditions

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This document sets out the terms and conditions that must be met to move goods to Northern Ireland (NI) from Great Britain (GB) using Simplified Process for Internal Market Movements (SPIMM).

Where goods are not eligible for SPIMM, the procedures contained in Other NI Goods Movements Completion Instructions must be followed.

Read more information on what categories of goods may be moved to NI using SPIMM.

This document does not apply to UK Carrier (UKC) Scheme Post and Parcel Movements. For guidance on the conditions that must be met to use the UKC Scheme, you should read Future arrangements for moving parcels from GB to NI Under the Windsor Framework.

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