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Brief
"On 28/02/2025, Her Majesty’s Revenue and Customs (HMRC) issued an update regarding Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Declaration Category Data Sets. These data sets are only applicable to imports to Northern Ireland from Great Britain using SPIMM or the UKC Scheme, with specific procedures for non-eligible goods outlined in Other NI Goods Movements Completion Instructions."
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