Pre-movement Internal Market Movement Information (IMMI): Step-by-Step Guide

If there are any words or acronyms in this document that are unfamiliar, visit the Jargon Buster or use the search tool on the Northern Ireland Customs & Trade Academy (NICTA) website to find a definition.

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Introduction

This guide will assist hauliers and traders when moving goods using the simplified processes for Internal Market Movements. It outlines how to complete an Entry Summary Declaration and a subsequent Internal Market Movement Information (IMMI) pre-movement in the Trader Support Service (TSS) Portal. This movement option removes the need for a Supplementary Declaration upon arrival in Northern Ireland (NI).

The simplified processes for Internal Market Movements contain a range of facilitations to ease the process of moving goods ‘not at risk’ of entering the European Union (EU) – both freight and parcels – from a business based in Great Britain (GB) to one in NI. These processes include:

• A simplified dataset known as the IMMI
• A Trader Goods Profile (TGP) to support the completion of the IMMI
• A new Entry in Declarant’s Records (EIDR) authorisation available to traders authorised for the UK Internal Market Scheme (UKIMS), known as UKIMS-EIDR (note that this functionality is not available in the TSS Portal)

Note: Throughout this guide, the simplified processes for Internal Market Movements will be referred to as the ‘simplified processes’. The TSS Portal may also reference the simplified processes for Internal Market Movements using the acronym ‘SPIMM’. Where the portal view is being shown, the guide will reflect this term.

If you need more information on the simplified processes, the requirements for using these processes, the types of movements available in TSS and how you can prepare for them, read the Simplified processes for Internal Market Movement – Introduction Guide on NICTA.

This guide does not cover other movement options available on TSS, such as the two-step customs declaration process known as the TSS Simplified Procedure, the Full Frontier Declaration journey or moving goods from GB to NI via Transit. For more details on alternative movements available on TSS, see NICTA.

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Before you start

You will need the following before starting this movement:

1. Confirmation that goods are ‘not at risk’ and eligible for the simplified processes. For example, confirmation from the trader (‘Importer of Record’) that these goods should be moved using their UKIMS authorisation and meet the conditions for using the simplified processes
2. The ‘Importer of Record’s Economic Operator’s Registration Identification (EORI) This EORI number must be the same as that used when the trader was authorised for UKIMS
3. The EORI numbers for other parties involved in the goods movement (if known) or their name and address. For example – the Consignor, Consignee and the exporter
4. Permissions to use the Importer of Record’s UKIMS authorisation and TGP. This is required for third parties such as hauliers and agents/intermediaries to gain access and submit the IMMI on the trader’s behalf. For details on permissions for UKIMS and the TGP, see the TSS Permissions Management for TGP and UKIMS guide on NICTA
5. Commercial information about the goods – such as the goods description, country of origin, the quantity and the value. This must include the commodity code of the goods (6 digits or 8 digits depending on the Category of Goods, as per GOV.UK). This information would typically be found on a commercial invoice
6. The Procedure Code and Additional Procedure Codes applicable to the goods. For example, goods moving into free circulation in NI would use Procedure Code 4000. For details of all Procedure Codes and Additional Procedure Codes available to use on the TSS Portal, see the Internal Market Movement Information (IMMI) Procedures and Additional Procedure Codes Guide on NICTA
7. Information on how the goods are being transported. For example, if the goods are moving as Roll on Roll off (RoRo) freight, you will need:

• • the vehicle registration number
  • the nationality of the vehicle
  • the ship’s identification number (also known as the IMO number)
  • the carrier’s and haulier’s EORI number, depending on whether the goods are accompanied or unaccompanied
  • the places of loading and unloading
  • port of arrival
  • the arrival date/time
  • confirmation of transport charges

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Creating an Entry Summary Declaration Movement

Start an Entry Summary Declaration

1. Log into the TSS Portal, and then click on the Goods Movement tab at the top of the page and select Start a Goods Movement
2. From the list select Start a Goods Movement. This will open a ‘Goods Movement Header’ form for you to complete. You should create one Goods Movement Header for every movement – for example, for all consignments on one vehicle.
3. Select the Type of Movement field to choose the movement type from the drop-down

WHAT IS…? 

ICS2 is the new Safety and Security Declaration system for movements into NI. The ICS2 supports lodging of pre-arrival Entry Summary Declarations and requires the submission of:

• a minimum 6-digit commodity code for each goods item
• an accurate description of the goods
• EORI numbers of all involved parties
• the names and addresses for the involved parties

Further details on ICS2 are available on Make an entry summary declaration using the ICS2 on GOV.UK.

Note: The submitter of the Entry Summary Declaration must have a valid XI or EU EORI number entered in the ‘XI EORI Number’ or the ‘EU EORI for ICS2 Declarant only’ field on their TSS Company Profile to proceed with Entry Summary Declaration submission. Check that your Company Profile is set correctly before you proceed with Entry Summary Declaration submission.

4. The ‘Type of Passive Transport’ field is visible and required for completion if ‘RoRo Accompanied [ICS2]’ is selected

In combined transportation – for example, a truck transported on a ferry – the truck that is loaded onto a ferry/ship is referred to as the ‘passive means of transport’ in regulations related to safety and security requirements. The Type of Passive Transport field in the TSS Portal captures this information on Entry Summary Declarations.

Select the appropriate Type of Passive Transport within the field from the drop-down menu (for example – ‘Truck, refrigerated’).

5. Add the Identity Number of the Passive Mode of Transport using the Identity Number of Transport field:

• • Where the Type of Movement is ‘RoRo Accompanied [ICS2]’, enter the vessel IMO number, followed by ‘#’, the vehicle registration number and trailer number (if applicable), for example, IMOxxxxxxx#xxxx
  • Where the Type of Movement is ‘RoRo Unaccompanied [ICS2]’, enter the vessel IMO number, followed by ‘#’ and then the trailer number, for example, IMOxxxxxxx#xxxx
  • Where the Type of Movement is ‘Maritime’, enter the IMO ship identification number (‘IMO’ followed by 7-digits)

Note: You can change the truck or trailer number if required up to four hours before goods arrival in NI.

6. Select The Nationality of Means of Transport

This should be the country where the vehicle, trailer or vessel is registered – for example ‘United Kingdom’ – and is selectable from a drop-down list. You can start to type in the field or scroll through the list.

7. Add the Carrier EORI number to the form using the ‘Carrier EORI’ field. This must be either an XI or EU EORI number:

• • For accompanied RoRo movements, the haulier’s EORI should be entered
  • For unaccompanied RoRo movements, the ferry company’s EORI should be entered
  • For maritime movements, the operator of the vessel’s EORI should be entered

8. Underneath the Carrier EORI field is explanatory text containing a hyperlink to the Europa EORI number validation website, should you need to check the carrier’s EORI number. The link will open in a new browser window

Note: Carrier name and address including country are always required. These will be auto-populated by TSS if the carrier is registered on TSS and has allowed their details to be shared via their Company Profile. Alternatively, these must be entered manually.

In the Carrier Street and Number field, you should enter the street number first (if existing) followed by the street name – for example, 6 Trader Lane or Units 5-6 Trader Lane.

There is also the option to input a Haulier EORI, so that a haulier can manage the movement information and its consignments, even if they are not the carrier.

9. Use the calendar icon to select the Arrival Date/Time at the NI seaport, based on the GMT time zone, or type the date and time into the field in the format: DD/MM/YYYY HH:MM:SS using the 24-hr clock (for example, 11/05/2025 22:30:00)

Note: The date and time must be within the following 14 days. If the arrival date is more than 14 days later, you should leave this field empty, save an initial draft and complete the details later.

10. Add the Port of Arrival from the drop-down list by either typing in the field or using the selection presented
11. Where seals are affixed to the transport the identification number on the seal will need to be added to the Seal Number Otherwise, leave this field blank
12. In the next field, add the Place(s) of Loading of the goods

This is the name(s) of the seaport, freight terminal or other place where the goods are loaded onto the means of transport.

For accompanied RoRo movements, the place of loading is a description of where goods are loaded onto the truck – for example, ‘Birmingham’.

For unaccompanied RoRo movements, the place of loading is the seaport where goods are loaded onto the ferry – for example, ‘Liverpool’.

If there are multiple places of loading for a RoRo movement – for example, groupage – you should provide the best indication of primary locations, in up to 35 characters – for example, ‘Edinburgh’, ‘Glasgow’.

13. Where the Type of Movement is ‘RoRo Accompanied [ICS2]’, you need to confirm if the Place(s) of Acceptance is the same as the Place(s) of Loading

Select ‘Yes’ if they are the same or otherwise select ‘no’ and complete the Place(s) of Acceptance field.

14. In the Place(s) of Unloading field, you should provide the name(s) of the seaport, freight terminal or other place where goods are unloaded from the means of transport.

For accompanied RoRo movements, the place of unloading is a description of where goods are unloaded from the truck – for example, ‘Antrim’.

If there are multiple places of unloading for a RoRo movement – for example, groupage – you should provide the best indication of primary locations, in up to 35 characters – for example, ‘Belfast’, ‘Larne’.

15. Where the Type of Movement is ‘RoRo Accompanied [ICS2], you need to confirm if the Place(s) of Delivery is the same as the Place(s) of Unloading

Select ‘Yes’ if they are the same, or otherwise select ‘No’ to complete the Place(s) of Delivery field.

16. Lastly, select how the transport charges will be paid by selecting from the drop-down of the ‘Transport Charges’ field. This is the method of payment (from the trader to the carrier) for transporting the goods. The field defaults to ‘Account Holder with Carrier’.

How to save the Entry Summary Declaration Movement

You can Save as Draft at any point. If you need help completing this part of the form, before adding the consignment details, click Get Help. Otherwise, click Create Consignment to save the movement and proceed to creating the consignment.

Once saved, you will be presented with the unique Entry Summary Declaration reference number at the top of the page.

If you navigate away from this page, you can find your current Entry Summary Declaration movement information by selecting Goods Movements in the banner of the TSS Portal, followed by View Goods Movements from the drop-down list. Then select Goods Movements (by movement) and choose which status of movement you wish to see. Alternatively, click on the Entry Summary Declarations (ENS): Draft quick filter.

How to cancel an Entry Summary Declaration

If you need to cancel a declaration that is in ‘draft’ or ‘trader input required’ status, you can select Cancel Declaration at the bottom of the Entry Summary Declaration page.

Note: You will not be able to cancel an arrived declaration on the TSS Portal. For more guidance on this, see Entry Summary Declaration on GOV.UK.

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Adding a consignment to an Entry Summary Declaration

Entering Consignment Information to an Entry Summary Declaration

Once you have completed the Entry Summary Declaration movement, you will have the option to add Consignment Information.

In the TSS Portal, when adding the Entry Summary Declaration consignment, the portal will also create one of the following:

• ⁠An IMMI
• A Simplified Frontier Declaration

Note: If the ‘Do you intend to submit only an Entry Summary Declaration?’ option is selected, then none of the above records will be created. This option is covered in Step 3 of those listed below.

These steps determine whether IMMI or a Simplified Frontier Declaration are created by the TSS Portal alongside the Entry Summary Declaration consignment:

1. To add Consignment Information, select the ‘New’ button within the ENS Consignment tab at the bottom of the page
2. Enter the Importer EORI number and then click Validate Importer EORI

If the importer does not have a UKIMS authorisation, or they have not granted you access to use it, TSS will direct you to use the TSS Simplified Procedure and display a pop-up message.

Refer to the ENS Step-by-step guide: Standard Process and Consignment First Process for further guidance on using the TSS Simplified Procedure.

If you have provided an Importer EORI that is not registered on TSS, you will receive a warning message that the EORI number entered cannot be used to create a customs declaration or IMMI for this consignment. If this happens, you will be able to create the Entry Summary Declaration only and will not be able to use TSS to move goods using the simplified processes or the TSS Simplified Procedure.

Refer to the ENS Step-by-step guide: Standard Process and Consignment First Process for further guidance on completing an Entry Summary Declaration.

In certain circumstances when an importer has a UKIMS authorisation, TSS will ask if they want to change the Importer EORI number provided to an EORI number associated with the importer’s UKIMS authorisation.

When this happens, you will receive this pop-up message to confirm your choice:

‘Importer UKIMS authorisation associated EORI check

The importer has UKIMS associated with EORI XI000012340002. Do you want to use this EORI to enable the importer to use their UKIMS authorisation?’

There are three buttons for confirmation; ‘Yes’, ‘No’ and ‘I don’t know’:

• If you answer ‘Yes’ or ‘I don’t know’, TSS will change the Importer EORI number to the importer’s UKIMS-aligned EORI number
• If you answer ‘No’ TSS will keep the Importer EORI number that has been entered

Note: If you are unsure of which EORI numbers to use when submitting an Entry Summary Declaration, you should check with the party responsible for providing the information to ensure it is accurate.

3. Once the Importer EORI has been entered, you must then respond to the query: Do you intend to submit only an Entry Summary Declaration?

To use the IMMI option, you must select ‘No’ from the drop-down list.

Note: If you select ‘Yes’, you will only be able to create the Entry Summary Declaration and cannot use TSS to move goods using the simplified processes or the TSS Simplified Procedure.

More information on the completion of an Entry Summary Declaration only movement is available in the ENS Step-by-step guide: Standard Process and Consignment First Process on NICTA.

4. If the importer has a valid UKIMS authorisation and has granted permission for you to use it, you will be asked to read the conditions for use and select an option to continue:

• • If you select ‘I confirm the goods comply with this statement’, TSS will create the Entry Summary Declaration consignment and the IMMI for you
  • If you select ‘I am unable to confirm the goods comply with this statement or I do not wish to use the Internal Market Movement’, TSS will generate the Entry Summary Declaration consignment and a Simplified Frontier Declaration for you to complete and move the goods via the TSS Simplified Procedure

If you choose this option, refer to the ENS Step-by-step guide: Standard Process and Consignment First Process on NICTA for further guidance.

Completing the Entry Summary Declaration Consignment Information and the IMMI

Follow the steps outlined here to create your Entry Summary Declaration consignment and the IMMI. Some fields on the form are auto-populated by TSS with information where there is only one possibility, and these are not shown in this guide.

1. Add the Transport Document Number

This is the identification number of any international or national documents, certificates and authorisations produced in support of the movement and additional references. Note that this field is limited to 35 characters. The Transport Document Number must be unique, or it will be rejected.

For all RoRo movements, this is the reference number of the CMR document (also known as a Road Consignment Note) filled out by the sender, the carrier or their agent. If unavailable, you can provide the delivery note reference number instead.

For maritime movements, this should be the reference number of the Seaway Bill.

2. The Trader Reference is a free-text field that you can use to identify the shipment at consignment (header). Adding this information will help you to track the movement against your commercial records
3. The Container Indicator (registered shipping container) will be defaulted to ‘Goods not transported in a container’

If your goods are transported in a registered shipping container that has a container identification number in the format ‘ZZZZ9999999’, then you should change this field to ‘Goods transported in a container’.

Note: TSS currently only supports the submission of Entry Summary Declarations for containerised goods transported in 40ft containers. Containerised goods movements that are not transported in 40ft containers must be completed outside of the TSS Portal.

4. Consignor is the party delivering the goods as stipulated in the transport contract

Enter the Consignor EORI if you know it. If the Consignor EORI number is valid and registered on TSS, then the company name will appear underneath each field, highlighted in blue.

Underneath the Consignor EORI field, TSS provides hyperlinks to the EORI Checker on the Europa Operator Systems (EOS) website, where users can check the validity of XI EORI numbers. If you wish to check the EORI number validity status, clicking the link opens the EORI number validation website in a new browser window.

Consignor name and address including country are always required. If an EORI has been provided, TSS will auto-populate the details from the Company Profile when permission has been given for details to be shared. Otherwise, these need to be entered manually.

In the Consignor Street and Number field, enter the street number first (if existing) followed by the street name – for example, 6 Trader Lane or Units 5-6 Trader Lane.

5. Consignee is the party who receives the goods post-customs clearance

Enter the Consignee EORI if you know it. If the Consignee EORI number is valid and registered on TSS, then the company name will appear underneath each field, highlighted in blue.

Underneath the Consignee EORI field, TSS provides hyperlinks to the EORI Checker on the Europa Operator Systems (EOS) website, where users can check the validity of XI EORI numbers. If you wish to check the EORI number validity status, clicking the link opens the EORI number validation website in a new browser window.

Consignee name and address including country are always required. If an EORI has been provided, TSS will auto-populate the details from the company profile when permission has been given for details to be shared. Otherwise, these need to be entered manually.

In the Consignee Street and Number field, enter the street number first (if existing) followed by the street name – for example, 6 Trader Lane or Units 5-6 Trader Lane.

6. In the Are the Buyer’s EORI and Name and Address the same as the Importer’s? drop-down field:

• • Select ‘Yes’ if the Importer is the same as the Buyer
  • Select ‘No’ if the Importer and Buyer are not the same and complete the Buyer’s name and address including country

7. In the Buyer Street and Number field, enter the street number first (if existing) followed by the street name – for example, 6 Trader Lane or Units 5-6 Trader Lane

Note: If the Buyer has a valid XI or EU EORI, it must be provided where known. GB EORIs are not accepted in the Buyer details for Entry Summary Declarations, which are submitted to ICS2.

8. Add the Exporter EORI

TSS will auto-populate this from the trader’s Company Profile if the trader has given permission for their name and address details to be shared.

If the Exporter EORI is unknown, the name and address field will also have to be completed by selecting the tick box.

9. Completing the Are the Seller’s Name and Address (EORI if provided) the same as the Exporter’s? field is mandatory

• • Select ‘Yes’ if the Importer is the same as the Seller
  • Select ‘No’ if the Exporter and Seller are not the same and complete the Seller’s name and address including country

10. In the Seller Street and Number field enter the street number first (if existing) followed by the street name – for example, 6 Trader Lane or Units 5-6 Trader Lane

Note: If the Seller has a valid XI or EU EORI, it must be provided where known. GB EORIs are not accepted in the Seller’s details for Entry Summary Declarations submitted to ICS2.

11. Click Save at the bottom of the screen to save the information

Adding further information to the Consignment Information

The steps listed below are general instructions on completing the IMMI pre-movement for free circulation in NI (procedure code 4000).

If you are releasing the goods into free circulation with entry into an excise warehouse (procedure code 0700), there will be additional steps to take. Refer to the Moving goods into a NI excise warehouse section of this guide.

At the bottom of the consignment (header) level form, there are several tabs that hold details of your consignment. See the Internal Market Movement Information (IMMI) Data Guide on NICTA for a detailed explanation on each of these tabs and fields:

• Goods Records – goods items within the consignment
• Header Previous Document
• Holder of Authorisation

The number in red on the tab shows the total number of records detailed within the tab:

1. Goods Records: use this tab to update information on your goods at an item line. You need to populate item line information in this section
2. Header Previous Document: use this tab to show the list of documents linked to this consignment – for example, an Entry Summary Declaration MRN number
3. The Holder Of Authorisation tab enables the importer to enter the type of customs authorisation held

For this movement type, only the trader’s EORI number which is associated to their UKIMS authorisation is required in this field and will be auto-populated by TSS upon saving the Goods Record.

Note: For movements into a NI excise warehouse, additional information is required in this field and is covered in the Moving goods into an NI excise warehouse section in this guide.

If you are moving goods into an NI excise warehouse using the IMMI, you will also need to read the Moving goods into an NI excise warehouse section of this guide.

Completing the Entry Summary Declaration consignment and the IMMI at the Goods Record line using the TGP

If you are not using the TGP to populate the goods record line, proceed to the section of this guide: Completing Entry Summary Declaration consignment and the IMMI at the Goods Record line without using the Trader Goods Profile.

If you have set up your TGP, it can be used to populate the item line, reducing the number of fields you need to complete manually. Any haulier, agent or intermediary granted access to your TGP will also be able to use it when completing the IMMI on your behalf.

Refer to the Trader Goods Profile (TGP) Guide which provides detailed instructions on the set up and use of the TGP within the TSS Portal.

Creating a Goods Record – step-by-step

1. To create a Goods Record, click New in the Goods Records tab
2. Select the tick box beside Look up Goods Information from my Trader Goods Profile
3. Then select which Trader Goods Profile entry you would like to use from the drop-down list or start typing the name of the good in the search box

Once a TGP entry has been chosen, a pop-up message will appear confirming that some item fields have been set.

This is where the information contained within that TGP entry pre-populates some of the required fields on the IMMI. The fields populated by the TGP entry can be edited if required.

4. Select the Procedure Code from the drop-down list

• If you answered ‘No’ to the question: Do you move goods in customs or excise duty suspension in your Company Profile, this field will be auto-populated with ‘4000’ by TSS
• If you (as a third party) have been given procedure code 0700 to use, you will need to ask the Importer of Record to update their Company Profile and change the answer to this question to ‘Yes’

Only Procedure Codes available for use on the IMMI can be selected from the drop-down list.

5. Select the Additional Procedure Code from the four options in the drop-down list

Note: TSS will recommend an Additional Procedure Code and auto-populate it based on the commodity code length and category of the goods:

• 1SG – Required for all standard goods

These are goods that are non-excise and not subject to any licences or documentary controls. This also includes goods moving under the Northern Ireland Retail Movement Scheme (NIRMS).

When using Additional Procedure Code 1SG, a 6-digit commodity code can be inputted.

• 1EN – Category 2 excise goods not subject to documentary controls

When using Additional Procedure Code 1EN, an 8-digit commodity code is required as a minimum.

• 1LG – Category 2 non-excise goods subject to documentary controls or licensing

When using Additional Procedure Code 1LG, an 8-digit commodity code is required as a minimum. This also includes goods moving under the Northern Ireland Plant Health Label (NIPHL) scheme.

• 1EL – Category 2 excise goods subject to documentary controls or licensing

When using Additional Procedure Code 1EL an 8-digit commodity code is required as a minimum.

Full requirements for each Additional Procedure Code can be found in the Additional Procedure Codes guidance on GOV.UK.

6. The Item Gross Mass (KG) needs to be entered in kilograms for all packages. This weight measurement needs to include all packaging – but not the carrier’s equipment

Note: Packaging is defined as materials and components used in any packaging operation to wrap, contain or protect the goods during transport.

7. The Net Mass (KG) is mandatory for goods subject to control, licence or certification

It should be entered in kilograms and excludes packaging.

For goods not subject to control, licence or certification, this is an optional field.

Note: Packaging is defined as materials and components used in any packaging operation to wrap, contain or protect the goods during transport.

8. The Item Price / Amount field is the amount charged for the item listed on the invoice
9. The Item Currency field presents a drop-down list with currency codes to select the currency used to invoice the goods

A list of currencies and their corresponding codes can be found in the currency codes guidance on GOV.UK.

10. The Supplementary Units field may be required if the commodity code needs to be described not only by mass, but by a second unit of measure

Refer to guidance on Supplementary Units on GOV.UK for more information. This field is mandatory when using Additional Procedure Code 1EL (excise goods subject to documentary controls) or 1LG (non-excise goods subject to documentary controls).

11. Add the Number of Packages for this goods item
12. Select from the Type of Packages drop-down list
13. If your goods are transported in a registered shipping container, as defined by ICS2 requirements, add the container number in the Equipment Number (if containerised) field

If the container format is different from ‘ZZZZ9999999’, navigate to the Consignment (header) level and select ‘Goods not transported in containers’ in the Container Indicator (registered shipping container) field. This will remove the requirement to complete the Equipment Number (if containerised) field on the goods record.

14. Either click Save or click the Save and Add New option if you wish to add more goods to your consignment

When a TGP entry has been used, the goods have already been categorised. However, if the Commodity Code (at 8 or 10-digits) or Country of Origin have been changed, the goods will need to be re-categorised.

If one or both fields have been changed, TSS will automatically categorise the goods when the Goods Record is saved and suggest an Additional Procedure Code based on the category. For more information, see the Categorisation section of this guide.

Completing the Entry Summary Declaration consignment and IMMI at the Goods Record line without using the TGP

If you have used the TGP to populate information to your Goods Record, proceed to the Adding further information to the Goods Record section of this guide.

Follow these steps below to create your Goods Record line if you have not set up a TGP or do not wish to use the functionality:

1. To add goods records to your consignment, click New on the Goods Records tab
2. Populate the Goods Description field with a plain language description of the goods that is precise enough for customs to be able to identify what the goods are. For guidance on what an acceptable goods description should contain, including examples, see the Goods Description guide on NICTA.
3. The Commodity Code Filter field is a TSS Portal function that can be used to filter commodity code by length. Making a selection in this field will then filter the commodity codes shown in the Commodity Code field
4. The Commodity Code is a mandatory field and must be entered for the goods

If you are moving Standard Goods, you can enter a 6-digit commodity code. If you are moving Category 2 goods, you should enter an 8-digit commodity code. Note: You can still use a 10-digit commodity code if you prefer.

The length of commodity code required is linked to the Additional Procedure Code selected. See Step 7 below for more information.

5. Select the Country of Origin, using the drop-down. This is used to classify where goods were produced or substantially transformed
6. Use the Procedure Code field to select a procedure code from the drop-down list

Only Procedure Codes available for use on the IMMI can be selected from the drop-down list.

This field will be auto-populated with ‘4000’ by TSS if you answered ‘No’ in the Do you move goods in customs or excise duty suspension question on your Company Profile. If you (as a third party) have been given procedure code 0700 to use, you will need to ask the Importer of Record to update their Company Profile and change the answer to this question to ‘Yes’.

7. Select the field Additional Procedure Code and select from the four options in the drop-down list:

Note: TSS will recommend an Additional Procedure Code and auto-populate it based on the commodity code length and category of your goods.

• 1SG – Required for all Standard Goods

These are goods that are non-excise and not subject to any licences or documentary controls. This also includes goods moving under NIRMS.

When using Additional Procedure Code 1SG, a 6-digit commodity code can be used.

• 1EN – Category 2 excise goods not subject to documentary controls

When using Additional Procedure Code 1EN, an 8-digit commodity code is required as a minimum.

• 1LG – Category 2 non-excise goods subject to documentary controls or licensing

When using Additional Procedure Code 1LG, an 8-digit commodity code is required as a minimum. This also includes goods moving under the Northern Ireland Plant Health Label (NIPHL) scheme.

• 1EL – Category 2 excise goods subject to documentary controls or licensing

When using Additional Procedure Code 1EL, an 8-digit commodity code is required as a minimum.

Full requirements for each Additional Procedure Code can be found in Additional Procedure Codes on GOV.UK.

8. The Item Gross Mass (KG) field needs to be entered in kilograms for all packages – this needs to include all packaging (but not the carrier’s equipment)
9. The Net Mass (KG) is mandatory field for goods subject to control, licence or certification

It should be entered in kilograms and excludes packaging.

For goods not subject to control, licence or certification, this is an optional field.

Note: Packaging is defined as materials and components used in any packaging operation to wrap, contain or protect the goods during transport.

10. The Item Price / Amount field is the amount charged for the item listed on the invoice
11. The Item Currency field presents a drop-down list with currency codes to select the currency used to invoice the goods

It is pre-populated as ‘Pounds Sterling’ and can be changed if needed. A list of currencies and their corresponding codes can be found in currency codes on GOV.UK.

12. The Supplementary Units field may be required if the commodity code must be described not only by mass, but by a second unit of measure

Refer to the guidance on Supplementary Units on GOV.UK for more information. This field is only visible when using Additional Procedure Code 1EL (excise goods subject to documentary controls) or 1LG (non-excise goods subject to documentary controls).

13. Add the Number of Packages for this goods item
14. Select from the Type of Packages drop-down list
15. If your goods are transported in a registered shipping container, as defined by ICS2 requirements, add the container number in the Equipment Number (if containerised) field

If the container format is different from ‘ZZZZ9999999’, navigate to the Consignment (header) level and select ‘Goods not transported in containers’ in the Container Indicator (registered shipping container) field. This will remove the requirement to complete the Equipment Number (if containerised) field on the goods record.

16. Click the Save button to save the item or click the Save and Add New button to add more goods to your Consignment.

Categorisation

TSS will automatically categorise the goods when the Goods Record is saved and recommend an Additional Procedure Code based on the category.

Category 2 and Standard Goods

When the category is determined, the Additional Procedure Code will also be recommended for the goods’ category. For example, if the Category shows as ‘Standard Goods’, the Additional Procedure Code will be updated to 1SG.

If the goods are determined to be Category 2, TSS will show the exemptions that apply, including any licences that may apply to the goods.

Where there are two or more exemption requirements to be met within a Category, these are separated by the word ‘AND’:

The category of the goods can change, if you can confirm you meet the exemptions listed. In the example shown above, if you can confirm the goods do not require a Convention on International Trade in Endangered Species (CITES) licence, you can click on the Category 2 Exemption(s) Met tick box.

This will change the category from Category 2 to ‘Standard Goods’, with the Additional Procedure Code changing to 1SG.

If the exemptions can’t be met, the Exemption(s) Met tick box should not be clicked. Instead, the relevant documents or licences as displayed in the Licences box should be added as a Document Reference to the record, as shown in Adding further information to the Goods Record section of this guide.

Excise goods

All goods that are subject to UK excise duty – such as alcohol, tobacco and fuel – are deemed to be Category 2 goods. However, these goods may or may not be excisable, depending on their intended use. TSS will display a Category 2 exemption advising that these goods may be potentially excise goods and you will need to consider the intended use of the goods to determine whether your goods meet the exemption(s).

If you can confirm you meet the exemption requirements by clicking the Category 2 Exemption(s) Met tick box, the category of goods will change to Standard Goods.

You can find out more information on goods that are classed as potentially excise in the Internal Market Movements: your questions answered guidance on GOV.UK.

Note: If the exemptions cannot be met, the Exemption(s) Met tick box should not be clicked.

Instead, the relevant documents or licences as displayed in the Licences box should be added as a Document Reference to the record, as shown in the Adding further information to the Goods Record section of this guide.

Category 1 goods

There are two possible scenarios where goods have been determined as Category 1 goods:

1. If the Category has been determined as Category 1 and there are exemptions available, the TSS Portal will display the pop-up message:

‘These are Category 1 goods and cannot be moved using the SPIMM unless you can meet any Category 1 exemptions shown’

If you can confirm you meet the exemption(s) listed by clicking the Category 1 Exemption(s) Met tick box, the category will change to either Category 2 or Standard Goods – depending on the restrictions that apply to those goods. TSS will recommend and change the Additional Procedure Code to correspond with the change of category.

If the Category 1 exemption(s) cannot be met, the goods cannot be moved using the simplified processes.

2. Where there are no possible exemptions available on particular goods, the Category will display as Category 1.

Upon saving, the TSS Portal will display the pop-up message:

‘The Categorisation process has derived that these goods are Category 1 goods which have not been/cannot be exempted. Category 1 goods cannot be moved using SPIMM under [the] Windsor Framework. Please cancel this SPIMM declaration and create a Non SPIMM declaration.’

It is important to understand the requirements and conditions that apply to the goods being moved and when exemptions can be claimed. If you are claiming an exemption, you must ensure you hold evidence to support your claim. HMRC may request to see evidence that the exemptions have been met. The full list of controls applicable to the goods can be seen by using the NI Online Tariff on Northern Ireland Online Tariff on GOV.UK.

Adding further information to the Goods Record

You will see the following tabs to supplement the information provided in the earlier field of this section.

• Document Reference
• Additional Information
• Detail Previous Document
• Additional Procedure

1. Use the Document Reference tab if the movement requires input of additional documents, certificates, or references

Licences and certificates for controlled goods being moved from GB to NI may be subject to format, validity and content checks. It is the trader’s responsibility to ensure that all details on documents match the information that has been input into TSS. More information about document requirements can be found in Guidance on controlled goods and the online tariff tool on NICTA and in Moving licensed goods into or out of Northern Ireland on GOV.UK.

For more details on when these are required, refer to the Internal Market Movement Information (IMMI) Data Guide on NICTA.

Document Code 1UKI will be auto-populated here as part of the requirements to confirm goods ‘not at risk’ and the trader’s UKIMS authorisation will display.

If you have a NIRMS authorisation listed in your Company Profile and have selected a commodity code that is applicable for use under NIRMS, the Document Code 1RM and your NIRMS authorisation details will be added automatically.

Note: For movements into a NI excise warehouse, additional information is required in this field and is covered in the Moving goods into an NI excise warehouse section of this guide.

To add a Document Reference, select New. You will be presented with a field to populate.

When selecting the Document Code, you will see a description of the code in the drop-down list.

Once you have selected the correct Document Code, you will see help text appear that explains what information needs to be entered into the Document Reference and Document Reason field.

You can also review guidance on how to correctly identify and enter Document Codes on your movement in the Document Code Guide on NICTA.

If you wish to add more Document References against the same goods item line, click Save and Add New to open a new record. The system will save the current Document Reference record and will automatically open a new one for you to complete.

2. The Additional Information tab

Some goods require Additional Information Codes to be attached to them, depending on the purpose of the goods movement. There is further information on Additional Information Codes on GOV.UK.

NIREM and NIDOM are mandatory Additional Information Codes and will be auto-populated by TSS.

Note: For movements into a NI excise warehouse, additional information is required in this field and is covered in the Moving goods into a NI excise warehouse section of this guide.

Click New to add Additional Information Codes. You will be presented with two editable fields.

3. The Detail Previous Documents tab follows the same structure as the Consignment (header) level, but is used where a previous document is to be entered for a single good within the movement

Click New to add a Previous Document (there is guidance on Previous Documents on GOV.UK). You will be presented with four editable fields.

4. The Additional Procedures tab is used to enter more than one Additional Procedure Code for an item

The first Additional Procedure Code has been completed in the goods information section of the Goods Record. This would be one of the following:

• 1SG – Standard goods (non-excise and not subject to documentary controls)
• 1EN – Category 2 Excise goods (not subject to documentary controls including licensing)
• 1EL – Category 2 Excise goods (subject to documentary controls including licensing)
• 1LG – Category 2 Non-Excise Goods (subject to documentary controls including licensing)

Any further Additional Procedure Codes required to satisfy the movement requirements should be added sequentially to this table. If you have a NIRMS authorisation listed on your Company Profile and have selected a commodity code that is applicable for use under NIRMS, the Additional Procedure Code 1RM will be added automatically.

Further details on Additional Procedure Codes you can use on the IMMI can be found on Additional Procedure Codes on GOV.UK, or in the Internal Market Movement Information (IMMI) Procedures and Additional Procedure Codes Guide on NICTA.

Note: For movements into an NI excise warehouse, additional information is required in this field and is covered in the Moving goods into a NI excise warehouse section of this guide.

Click New to add an Additional Procedure code.

You will be presented with the option to input an Additional Procedure Code.

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Moving goods into an NI excise warehouse

Procedure Code 0700 can only be used where goods are released for free circulation, but excise duties are suspended by entering them into an NI excise warehouse.

This section should be used in conjunction with the Categorisation section of this guide to ensure all fields are completed.

Movements of goods to NI must meet all conditions to use the simplified processes outlined in the Simplified processes for Internal Market Movements – Introduction Guide, including the need for any customs duties to be paid or accounted for in GB before moving to NI.

This Procedure Code can only be used where an Excise Registered Consignor has started the movement of goods under excise duty suspension on the Excise Movement Control System (EMCS) following release of the goods to free circulation in GB.

For full details on use of this Procedure Code, refer to Procedure Code 0700 on GOV.UK.

Note: Use of Procedure Code 0700 suspends VAT which must be accounted for, if applicable, upon removal from the excise warehouse.

Additional information required on the IMMI Consignment Header

1. In the field Warehouse Identifier, enter the excise warehouse identification number – this will start with GB or XI followed by the reference number
2. In the Holder of Authorisation tab at the bottom the page, add a new a record. The Authorisation Type Code should be selected as EXW (Excise Warehouse) or EXWH (Hydrocarbon Oils Excise Warehouse) depending on the type of Authorisation held

In the Authorisation Role ID field, add the EORI number of the party who holds the excise warehouse authorisation.

For a list of authorisation types and codes to be used, refer to Authorisation Type Codes on GOV.UK.

Additional information required on the IMMI Goods Record line

1. The Additional Procedure Code must be selected as either:

• • 1EN – Excise goods not subject to documentary controls or licensing or
  • 1EL – Excise goods subject to documentary controls and/or licensing

In the Additional Procedure tab at the bottom of the page, you can add further Additional Procedure Codes that are relevant to your movement. Additional Procedure Code F06 is mandatory for all movements using Procedure Code 0700 and must be added in this field.

More information on Additional Procedure Codes can be found in Additional Procedure Codes on GOV.UK.

2. In the Additional Information Code tab at the bottom of the page, add a new record by selecting the New

In the Additional Information Code field, select ECONR (Excise Registered Consignor) and add their identification number in the Additional Information Description field – for example, their EORI number or another identifier.

Other Additional Information Codes may be added here if they are applicable.

More information on Additional Information codes can be found on Additional Information Codes on GOV.UK.

3. In the Document Reference tab at the bottom of the page, add a new record

Add the Document Code C676 and in the Document Reference field, add the authorisation number for the excise warehouse being used. This should take the following format:

XI or GB, followed by the Authorisation Type Code (EXW or EXWH), followed by the authorisation reference, for example, XIEXW0001234567

Other Document Codes required for the movement should be entered in the Document Reference field. For information on Document References, refer to Document and Other Reference Codes on GOV.UK.

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Submission of the IMMI

Once all required fields within the Consignment (header) and Goods Records line have been completed, the IMMI can be submitted.

1. 1. On the consignment page, navigate down the form and click the Submit button
   2. A pop-up message will display on the right of the screen confirming the submission: Please be aware that an Internal Market movement will be automatically submitted by TSS once the ENS is “authorised”, “Submitted Successfully”, “Updated”.
   3. The Status of the movement will be displayed as ‘Processing’
   4. If there is an error in the record, the Status will update to ‘Trader Input Required’. In this case, open the record and follow the guidance displayed in the Error Messagebox to resolve the error, then click Reprocess
   5. When the information requirements have been fulfilled, the status of the movement change from ‘Processing’ to ‘Authorised for Movement’
   6. Once the goods have arrived in NI, the status will change to ‘Arrived’

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Creating an Entry Summary Declaration consignment and the IMMI using the ‘Consignment First’ option

This section explains Consignment First Entry Summary Declaration. You may have chosen that model because you are a groupage haulier and have consignments for multiple traders and delivery points.

The Consignment First process enables you to create the Entry Summary Declaration consignment and IMMI before linking it to a movement arranged by the carrier or haulier.

You will need to first create a new consignment in TSS, to be linked to movement information by the carrier/haulier.

You can create consignments by navigating to the TSS Portal, logging in and selecting Start a Goods Movement located on the top banner.

Click Start a Consignment for a Goods Movement on the Movements Options page, which opens a New Consignment page.

To complete the consignment, follow the steps outlined in the Entering Consignment Information to an Entry Summary Declaration section of this guide. Once complete, note the Local Reference Number for the consignment so that it can then be added to the Entry Summary Declaration movement later via the Associate consignment(s) feature.

The steps to link a consignment to a goods movement are outlined in section The Consignment First Process of the ENS Step-by-step guide: Standard Process and Consignment First Process on NICTA.

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Further steps to facilitate the GB-NI movement

When the IMMI has been submitted, there is a step required to complete the goods journey.

If the goods are being moved by RoRo, prior to the goods boarding the ferry, the haulier will need to generate a Goods Movement Reference (GMR) on the Goods Vehicle Movement Service (GVMS).

Once the IMMI has been submitted and is ‘Authorised for Movement’, the Entry Summary Declaration Movement Reference Number (MRN) and IMMI MRN will be sent to the haulier by email from TSS.

Both these MRNs need to be used to generate the GMR. You can do this by using the GVMS system on Goods Vehicle Movement Service on GOV.UK, or through TSS if you have signed up to GMR Automation on your TSS Company Profile.

Further details on GMRs and GVMS can be found in the Creating a Goods Movement Reference guide on NICTA.

This will ensure the free flow of your goods from GB to NI and no other submissions will be required post-movement.

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I need to know more

There are additional guides available on NICTA to support you with trade into and out of NI using the simplified processes:

• Simplified processes for Internal Market Movements – Introduction Guide
• Internal Market Movement Information (IMMI) Data Guide
• Internal Market Movement Checklist for Traders
• Internal Market Movement Checklist for Hauliers
• Trader Goods Profile (TGP) Guide
• Creating a Goods Movement Reference
• How to use the TSS Portal
• TSS Permissions Management for TGP and UKIMS
• Goods Description Guide

You can also consult the TSS Contact Centre for support on 0800 060 8888.

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Changes to guidance and policy

Last updated February 2026

February 2026: Additional updates for ICS2 functionality, including the removal of ICS NI

November 2025: Updates to ICS2 features and functionalities

October 2025: Updates to ICS2 features

August 2025: Updates to RoRo functionalities and ICS2 features

July 2025: Updates to ICS2 portal functionalities and features

June 2025: Hyperlink added for government guidance on moving licensed goods into or out of NI

May 2025: Removal of Windsor Framework disclaimer. Updates for Certex – information regarding document validity and content checks for controlled goods documents. Update for the Categorisation process to use OTT output to Identify SPIMM Excise Commodities

March 2025: Published