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Simplified Process for Internal Market Movements (SPIMM) and Non-SPIMM Data Sets Update.
BY:
Andy Baker
7 October 2024
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Following the CDS update on 29 September 2024 (4.6.0), the updated SPIMM codes have been introduced into CDS. These cover procedure and additional procedure codes (DE 1/10 & DE 1/11) as well as new AI statements (DE 2/2) and new document codes (DE 2/3). There has also been an update to Authorisation Holders DE/39.
The SPIMM under the Windsor framework is not to come into effect until the 31st of March 2025
These new codes under CDS live are not to be used. The update is only for test purposes to enable traders to be familiar with the completion requirements under the TDR service (Trader dress rehearsal)
The declaration will be rejected if you use the new facilitation within the CDS live environment.
Procedure Codes (DE 1/10) Code
| Code | Description of Procedure |
|---|---|
| 0024 |
Additional Procedure Codes (DE 1/11)
A -Series Code
| A10 | A10 -Destruction of Goods under Inward Processing using SPIMM and Non-SPIMM |
|---|
F -Series Code
| F46 | Use of the Original Tariff Classification of the Goods in Situations Provided for in Article 86(2) of the Code using SPIMM and Non-SPIMM |
|---|
1 -Series Code
| 1AR | GB-NI: Entry to Special Procedure in NI to allow the ‘At Risk’ status of the Goods to be determined (Note: Not used in SPIMM). |
|---|---|
| 1AG | Aggregated H8 Supplementary Declaration using SPIMM 1CO Movement of Goods from the UK Continental Shelf (UKCS) released using SPIMM |
| 1EL | SPIMM Category 2 Excise Goods subject to Documentary Controls, including Licencing |
| 1EN | SPIMM Category 2 Excise Goods not subject to Documentary Controls 1GO Goods for Government Departments or Other Public Bodies for Official Use released using SPIMM |
| 1GP | Goods for Personnel Employed by Diplomatic Missions, Visiting Forces, Embassies or Other Foreign Missions and Organisations released using SPIMM |
| 1LG | SPIMM Category 2 Non-Excise Goods subject to Documentary Controls, including Licencing |
| 1NR | Diversion from a Special Procedure following confirmation that the Goods are ‘Not at Risk’ using SPIMM |
| 1PN | Personal Property and Non-Commercial Movements released using SPIMM |
| 1RD | Recapitulative H8 Supplementary Declaration using SPIMM 1RM Northern Ireland Retail Movement Scheme (NIRMS) using SPIMM and Non-SPIMM |
| 1SG | SPIMM Standard Goods |
| 1SP | Diversion from a Special Procedure using SPIMM |
| 1SR | Goods for Scientific Research, Medical and Cultural Activities released using SPIMM |
| 1TB | Goods for Trade Bodies released using SPIMM |
2 -Series Code
| F46 |
|---|
6 -Series Code
| 61G | Transports Internationaux Routiers (TIR) Carnets using SPIMM |
|---|---|
| 62G | New Computerised Transit (NCTS) Movements using SPIMM |
| 63G | Transit Simplification Movements using SPIMM |
7 -Series Code
| 71G | Movements in Temporary Storage (MiTS) using SPIMM |
|---|
Additional Information Codes (DE 2/2):
| Codes | Description and Usage of Code | Details to be entered on the declaration or clearance request |
|---|---|---|
| AGGSD | Provide a total for the number of initial declarations being aggregated into the supplementary declaration, e.g., 15 I1 C&Fs. Note: AI code AGGSD is only required on a single goods item | Enter: The total number of individual goods movements being included in the aggregated declaration. For example AGGSD 15. This indicates that 15 different I1 C&Fs are being included within the aggregated declaration. |
| DESAD | Details of the address in NI where the destruction of the IP goods took place | Enter: the address of the premises where the goods were destroyed. Note: this must be the full postal address of the premises in NI |
| DESRE | Provide details of why the goods had to be destroyed | Enter: details of the reason for the destruction, for example: ‘water damaged’ |
| GLCCL | Movements of Taxable Commodities and Solid Fuels Liable to Climate Change Levy | Enter ‘SPIMM Climate Change Levy’ |
| GLEMS | Provides details of the intended usage of the goods | Enter the intended to use for the goods, for example, organ transplant |
| GLFNA | Movement of goods associated with funerals, memorials, or burials | Enter: ‘SPIMM Funerary' |
| GLGPD | Provides details of the organisation that the entitled personnel is employed by. | Enter the name of the organisation the individual works for |
| GLHYO | Mineral hydrocarbon oil entered into an excise warehouse | Enter ‘SPIMM Mineral hydrocarbons’ |
| GLNCN | Goods of a non-commercial nature being moved from GB-NI | Enter: ‘SPIMM’ followed by a description of the reason for the goods movement, such as Trophies, shipping materials, negligible value for example. |
| GLOGD | Provides details of the Government Department or Public Body importing the goods to NI for their official use. | Enter: Name of government or other official body moving the goods |
| GLOIL | Movements of Hydrocarbon Oil covered by the ‘Tied Oil’ Scheme | Enter ‘SPIMM Tied Oil’ |
| GLPRO | Personal property being moved from GB to NI | Enter: ‘SPIMM' followed by description of the reason for the movement |
| GLTBO | Provides details of the intended use for the goods | Enter the intended use for the goods, for example museum exhibit |
| NIAPP | Only to be used on instruction by HMRC Northern Ireland Policy | Only to be used on instruction by HMRC Northern Ireland Policy |
| NIPAP | ||
| NIPNR | To be used by UKC authorised traders to declare their goods are ‘Not at Risk’ of onward movement to the EU for Post and Parcel movements (Only needed for UKC journey where a C21i is needed to clear the port inventory when the Windsor Framework is in operation). | |
| RSDSD | Provide a total for the number of individual goods movements being included on the recapitulative declaration, e.g., 15 I1 C&Fs. Note: AI code RSDSD is only required on a single goods item | Enter: the total number of individual goods movements being included on the recapitulative declaration. For example RSDSD 15. This indicates that 15 different I1 C&Fs are being included within the recapitulative declaration. |
| SCF01 | Provide details of this declarations place in the overall shipments | Enter: the number of this movement as part of the wider split consignment. For example: SCF01 Shipment 1 of 3 |
| TSGEE | Guarantee used to secure the Movement in Temporary Storage (MiTS) between two TS locations in NI | Enter: the TS MiTS Guarantee Reference Number |
Document Codes (DE 2/3):
| Document Code to be Declared | Description and Usage of Code | Details to be entered on the declaration |
|---|---|---|
| 1PPS | ||
| 1RMS | Enter the relevant information as required in the NIRMS authorisation | Enter: Country Code: XI Authorisation Type Code: NIRM Authorisation Number: Enter the authorisation reference for the NIRMS authorisation |
| 1SCF | Authorisation for the Split Consignment Facility | Enter the details of the authorisation for the Split Consignment Facility |
Authorisation Types (DE 3/39)
| NIRM | Enter: The EORI number of the NIRMS authorisation holder. |
|---|---|
| PUKC |
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