HMRC releases additional procedure codes guidance for simplified internal market movements and UK carrier scheme

HMRC has published supplementary instructions detailing specific data elements applicable to each 3-digit Additional Procedure Code used under the Simplified Process for Internal Market Movements and UK Carrier Scheme. The guidance clarifies which data requirements correspond to individual procedure codes, assisting traders and logistics operators in submitting accurate customs declarations for internal UK movements. This resource enables businesses to properly identify and apply the correct procedural codes when moving goods across the UK internal market.

Source: HMRC (GOV.UK) – Read the original