HMRC has published guidance defining the three categories of goods that apply to the Simplified Process for Internal Market Movements (SPIMM). The guidance explains the distinctions between Category 1 goods, Category 2 goods, and Standard goods, helping traders understand which classification applies to their products when moving goods within the UK internal market. This categorisation determines the level of documentation and compliance requirements needed for each movement.
Source: HMRC (GOV.UK) – Read the original