HMRC updates SPIMM and UK Carrier guidance for Northern Ireland imports.

Updated guidance was issued on 11 September 2026

The GOV.UK page covering declaration category datasets for the Simplified Process for Internal Market Movements, SPIMM, and the UK Carrier, UKC, arrangement was published on 10 January 2025 and then updated on 11 September 2026 . The update record describes the publication as “Guidance” .

The guidance covers the datasets associated with SPIMM declaration categories and the UK Carrier, UKC, arrangement . Its title refers to the declaration categories and datasets applicable under these two arrangements . The publication concerns declarations available for imports into Northern Ireland .

The source presents the datasets along two dimensions: the declaration category and the applicable scheme . It therefore distinguishes SPIMM declaration categories from those falling under the UK Carrier arrangement, referred to as UKC in the page title . However, the available record reproduces neither the dataset tables nor the details of the declaration data elements associated with each category .

The page history lists several successive changes, including the removal of advisory banners concerning the use of SPIMM before its launch and the addition of reading note 10 . It also states that data element 2/2 was updated to refer to that note . Changes concerning category 2 goods and new reading notes are recorded in the update history .

Category 2 and reading notes.

HMRC's GOV.UK page states that the guidance was amended to reflect the authorised use of the I1 C&F and C21i EIDR NOP declaration categories for category 2 goods . The update record links that amendment to both declaration designations, without defining them or specifying the other categories to which they may apply .

The same update refers to the addition of new reading notes to reflect updated guidance on SPIMM goods categories . The record does not specify the number or content of those new notes, or the wording of the goods-category guidance to which they refer .

Reading note 10 was added . Data element 2/2 was updated in the datasets to refer to reading note 10 . The source does not reproduce the text of that note or the previous or updated content of data element 2/2 .

The available extract is confined to the publication's update record . It reproduces neither the declaration dataset tables nor the content of the reading notes cited, including reading note 10 . Nor does it provide the detailed conditions for using I1 C&F and C21i EIDR NOP for category 2 goods .