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.