Submitting the Internal Market Movement Information
Source: gov.uk (2025-04-30)

How and when to use the Internal Market Movement Information when moving ‘not at risk’ goods from Great Britain to Northern Ireland.

The Internal Market Movement Information is a simplified dataset that you can use when you are moving goods from Great Britain (England, Scotland, and Wales) to Northern Ireland. The dataset requires less information compared to a full declaration and no duty will be charged when you use it. This is one of the simplified processes introduced as agreed under the Windsor Framework.

You must be authorised under the UK Internal Market Scheme (https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-ireland) to submit the Internal Market Movement Information.

What goods you can declare

You can use the Internal Market Movement Information to move goods if they:
- are ‘not at risk’ of entering the EU under the UK Internal Market Scheme (UKIMS)
- are Standard or Category 2 goods
- are in free circulation in Great Britain and are moving into free circulation in Northern Ireland
- move in direct transport from Great Britain to Northern Ireland — this includes goods moved under transit that pass through countries in the Common Transit Convention
You will need to submit a full declaration if:
- your goods are Category 1 (excluded) goods, such as goods subject to certain quotas or trade defence measures
- there are any taxes due on your goods at the time of release in Northern Ireland
- you are claiming relief from customs duty on your goods on entry into Northern Ireland
- your goods are being entered into any special procedure upon arrival in Northern Ireland— they can still be entered into an Excise warehouse
Check the category of your goods

You can use the Northern Ireland Online Tariff (https://trade-tariff.service.gov.uk/check_spimm_eligibility) within the online tariff tool (https://www.gov.uk/trade-tariff) to help identify which categories apply to your goods.

There are three different categories of goods:
- Standard
- Category 2
- Category 1
You can use the Internal Market Movement Information for Standard and Category 2 goods.

Standard goods can be declared using a 6-digit commodity code. This includes agri-food goods that move under the Northern Ireland Retail Movement Scheme (NIRMS).

For Category 2 goods you’ll need an 8-digit commodity code and you must declare relevant licences or certificates to release them if applicable. This includes excise products and goods subject to import controls. You may be able to use your Trader Goods Profile to pre-populate the commodity code.

Category 1 goods cannot be moved under UKIMS and therefore are excluded from being declared on the Internal Market Movement Information.

Find out more about the different categories and how to categorise your goods (https://www.gov.uk/guidance/categorising-goods-for-internal-market-movements-from-great-britain-to-northern-ireland).

When to submit

Your decision on when to submit the Internal Market Movement Information will be dependent upon your personal preference and business model. You can submit the Internal Market Movement Information either:
- pre-movement — providing all the information before the goods enter Northern Ireland
- post-movement — providing you with additional time to assemble the required information
If you’ve used the simplified frontier declaration (https://www.gov.uk/guidance/making-a-simplified-frontier-declaration) or entry in declarant’s records processes (https://www.gov.uk/guidance/making-an-import-declaration-in-your-records), you may be able to use the Internal Market Movement Information to complete your supplementary declaration. You’ll be able to do this once your simplified frontier declaration has been accepted and will have until the 10th calendar day of the following month to submit the full dataset.

Locations where you need to submit before the goods board

If you chose to submit the Internal Market Movement Information pre-movement you’ll need to do this before the goods board:
- a vessel or train departing for locations in Northern Ireland that use the Goods Vehicle Movement Service (https://www.gov.uk/guidance/list-of-ports-using-the-goods-vehicle-movement-service)
- a vessel departing for a location that needs you to submit an import declaration before your goods depart for Northern Ireland (https://www.gov.uk/guidance/check-which-locations-you-need-to-use-pre-lodged-declarations)
If you’re using the Goods Vehicle Movement Service (https://www.gov.uk/government/collections/goods-vehicle-movement-service), your submission will usually be marked as ‘arrived’ automatically on the system when your goods are imported. If the status has not been automatically updated, you’ll need to manually arrive your goods in Northern Ireland (https://www.gov.uk/guidance/manually-arrive-your-goods-in-the-uk).

Options for submitting the Internal Market Movement Information after you have moved your goods

If you hold a UKIMS authorisation, you can submit the Internal Market Movement Information after you have moved your goods by using:
- your own Simplified Customs Declaration Procedures (SCDP) entry in declarant’s records authorisation
- an intermediary’s SCDP entry in declarant’s records authorisation if they have permission with post-movement information completed using the Internal Market Movement Information
- using the UKIMS entry in declarant’s records authorisation
If you want to make an early submission

You may be able to submit the Internal Market Movement Information up to 30 days before the arrival of your goods, but it will only be formally accepted when your goods have actually arrived and been presented to customs.

What you’ll need

You’ll need the following information for each goods movement:
- your EORI number associated with your UKIMS authorisation
- your UKIMS authorisation number
- details about the exporter and importer (such as their EORI number or full name and address)
- information about the intermediary (if you use one)
- a goods description
- the commodity code of the goods – you can check this using the Online Tariff Tool and it can also be pre-populated using the Trader Goods Profile
- the value and quantity of the goods
- the country of origin of the goods
- the goods category under the Windsor Framework
- the departure point and destination
- the mode of transport for moving the goods
- the number of packages in the consignment
- the type and amount of goods you’re moving
You may also need:
- certificates and licences if your goods are Category 2 (controlled) goods
- your Northern Ireland Retail Movement Scheme reference number if you have one and the relevant documentation to accompany the movement
- your Northern Ireland Plant Health Label scheme authorisation if you have one and the relevant documentation to accompany the movement
Using your Trader Goods Profile

You can use your Trader Goods Profile (https://www.gov.uk/guidance/manage-your-trader-goods-profile) to auto-populate parts of the Internal Market Movement Information.

In many cases you will be able to provide a product reference or simple goods description alongside standard commercial information to a haulier or intermediary which will enable them to complete the Internal Market Movement Information on your behalf.

How to submit

You can submit the Internal Market Movement Information using the Trader Support Service (https://www.gov.uk/guidance/trader-support-service) or customs declaration software (https://www.gov.uk/guidance/list-of-software-developers-providing-customs-declaration-support).

Your customs intermediary must use software if they’re submitting it on your behalf.

Find out which boxes you need to complete if you’re using customs declaration software (https://www.gov.uk/government/collections/simplified-process-for-internal-market-movements-spimm-and-uk-carrier-ukc-scheme-cds-declaration-and-customs-clearance-request-instructions).

After you submit

You do not need to submit a supplementary declaration if you’ve submitted the Internal Market Movement Information before you move your goods.

You’ll be sent a message through your software when customs have cleared your goods.

If you need to amend or cancel your submission

Find out how to amend or cancel the Internal Market Movement Information (https://www.gov.uk/guidance/amend-or-cancel-a-customs-declaration-service-import-declaration).

More information and support

For support, you can contact the Customs and International Trade helpline (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries) or the Trader Support Service.