Guidance

Simplified Process for Internal Market Movements (SPIMM): Customs Simplified Procedures Aggregation Completion Rules

Published 10 January 2025

This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.

This table should be read in conjunction with the H8 Declaration Category data set shown in the:

• Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set H8
• Simplified Process for Internal Market Movements (SPIMM): CDS Data Element Completion Guide for Imports
• Additional Procedure Code for SPIMM Aggregated Supplementary Declaration: 1AG

The table below only shows the data elements for which there are specific rules applicable when using H8 Aggregated Supplementary Declarations. It does not show the full completion requirements for the H8 Declaration Category.

An H8 Aggregated Supplementary Declaration may be used to declare separate goods movements where all of the following apply:

• the movement took place between Great Britain (GB) and Northern Ireland (NI)
• all the goods being declared on the supplementary declaration are ‘Not at Risk’ of onward movement to the EU
• a NI Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR) authorisation is held for aggregation
• the goods were release to Free Circulation (FC) in NI in the same calendar month
• all the products included on an aggregated goods item are identical
• the goods may have been released to FC in NI on multiple I1 C&Fs or EIDR records

Goods that were released using SDP and EIDR may not be combined on a single H8 Aggregated Supplementary Declaration. UK Internal Market Scheme (UKIMS) EIDR may not be used with an Aggregated Supplementary Declaration.

Goods may not be combined on a single H8 Aggregated Supplementary Declaration unless all of the following apply:

• they all qualify for SPIMM
• the header level information is the same, unless a specific exemption applies, as specified in the rules detailed below
• they comply with the specific H8 Aggregated Supplementary Declaration Completion Rules, as specified in the rules detailed below

Where header level information is different, or does not meet the rules outlined in the following table, a separate H8 Supplementary Declaration is required.

Date Element (DE) number	DE Name	CDS H8 Aggregated Supplementary Declaration Rules
1/2	Additional Declaration Type	Cannot combine different Additional Declaration Types. Cannot include goods released under SDP and EIDR on a single aggregated supplementary declaration.
1/6	Goods Item Number	The item level completion instructions in this document must be met in their entirety to allow products to be combined into a single aggregated goods item. Where the details of the goods do not meet these rules, they must be either declared as a separate goods item or where the header level completion instructions are not met, they must be declared on a separate H8 supplementary declaration.
1/10	Procedure Code	Must match the Procedure Code (PC) originally declared for the goods on the SDP or in the EIDR records. All PCs must be compatible with the Additional Declaration Type and SPIMM. Where the PC is different, the goods must be entered as a separate goods item. Where the header level information for the PC is different, these may not be combined on a single aggregated declaration unless a specific exemption applies elsewhere in these rules. All the goods being included in the same aggregated goods item must have been released to the same PC on the initial SDP or EIDR records. The same PC must apply to all the products being aggregated at the goods item level.
1/11	Additional Procedure Code	Must contain the full set of Additional Procedure Codes (APCs) that apply to the aggregated goods item. All APCs must be compatible with the Additional Declaration Type and SPIMM. Goods items must still declare APCs 1EL, IEN or 1LG where they still fall within Category 2 definitions with an 8-digit commodity code, irrespective of whether: • the licences and certificates were endorsed at the point of release • the licences and certificates in DE 2/3 on the aggregated supplementary declaration. All the goods being included in the same aggregated goods item have the same Additional Procedure Codes (APCs) requirements. If any of the products require different APCs to be provided, they must be declared as a separate goods item on the aggregated supplementary declaration. APC 1AG must also be declared in DE 1/11 on the H8 Aggregated Supplementary Declaration for every goods item.
2/1	Simplified Declaration/Previous Documents — Header Level General Requirements	At header level, enter: • Z ZZZ at header level followed by ‘AGG‘ and the date of the first and last goods movement being included in the aggregated supplementary declaration. All releases to Free Circulation (FC) in Northern Ireland (NI) must be within the same calendar month. • Y DCR AGG + the XI EORI number + a unique reference number to provide a single reference that tracks back to the record of all DUCRs included within the aggregated supplementary declaration. (The DUCRs held in the commercial records should comply with the WCO recommended format as detailed in DE 2/1 Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme: CDS Data Element Completion Guide for Imports).
2/1	Simplified Declaration/previous documents — Simplified Declaration Procedure (SDP) only	SDP: XML message: In the message schema, use the ‘Accept Date’ to identify the tax point date to be used for the processing of the aggregated supplementary declaration, this should be the last tax point of any releases to Free Circulation (FC) in Northern Ireland (NI). Header Level: Y SDE + the simplified declaration MRN (Last MRN of the declarations being aggregated).
2/1	Simplified Declaration/previous documents — Entry in Declarant’s Records (EIDR) only	EIDR: Header level: Y CLE must be declared at header level to provide the tax point date for the aggregated supplementary declaration. This will be the last tax point of any releases to Free Circulation (FC) in Northern Ireland (NI) Y CLE + the last date of the aggregation period.
2/2	Additional Information	This Data Element (DE) is mandatory in all instances. Each goods item must declare the specific AI codes required for those products with the specific additional information for that goods item. Where a ‘range’ may be declared, provide a reference number that tracks back to the breakdown in the commercial records. • Additional Information (AI) Codes NIDOM and NIREM must be declared on every goods item • AI Code AGGSD must also be declared on at least 1 goods item followed by: The total number of individual goods movements being included in the aggregated declaration. For example, AGGSD 15. This indicates that 15 different I1 C&Fs are being included within the aggregated declaration. • GVMS and non-GVMS shipments may be combined on a single aggregated supplementary declaration. AI code RRS01 should not be declared in DE 2/2.
2/3	Documents Produced, Certificates and Authorisations, Additional References	Every goods item must include document code 1UKI followed by: • XI to represent the country of authorisation • UKIM to represent UK Internal Market Scheme authorisation • followed by the UKIMS authorisation reference number Each goods item must include either: document code C512 followed by • XI to represent the country of authorisation • SDE to represent Simplified Declaration Procedure (SDP) • followed by the NI specific SDP authorisation reference number or document code C514 followed by • XI to represent the country of authorisation • EIR to represent Entry in Declarants Records (EIDR) • followed by the NI specific EIDR authorisation reference number The aggregated supplementary declaration must not contain both C512 and C514. All goods items included on the aggregated supplementary declaration must have been released to the same UKIMS authorisation. Releases to different UKIMS authorisations cannot be combined on a single supplementary declaration. All goods items included on the aggregated supplementary declaration must have been released to the same SDP or EIDR authorisation. Releases to different SPD or EIDR authorisations cannot be combined on a single supplementary declaration. Where any licences or certificates were attributed on the simplified declaration, these do not need to be declared on the aggregated supplementary declaration. With the exception of previously endorsed licences, each goods item must declare the specific document codes required for those goods with the specific document code IDs. Where a document code requires specific information to be declared on the declaration — this cannot be aggregated, as specific information is required against the code. Where a ‘range’ may be declared, provide a reference number that tracks back to the breakdown in the commercial records.
2/5	LRN	A single LRN must be assigned to the aggregated declaration that acts as an audit trail in the commercial records to the breakdown of movements included.
2/7	Identification of Warehouse	All declarations combined into the aggregated supplementary declaration must be being entered to the same Excise Warehouse (EW) or removed from the same Customs warehouse (CW), Free Zone (FZ) or Freeport (FP) in Northern Ireland (NI). No goods may be included in the aggregated supplementary declaration that are not entering or being removed from the same approved premises. If CW, EW, FZ or FP are not used, leave blank
3/15	Importer	All goods on an aggregated supplementary declaration must relate to a single importer. Must only be completed where a GB EORI is declared in DE 3/16.
3/16	Importer Identification Number	The EORI number of the UKIMS authorisation holder must be declared in DE 3/16 in all instances. All goods on an aggregated supplementary declaration must relate to a single importer. Where a valid XI EORI number is quoted in DE 3/16, the importer’s name and address must not be completed in DE 3/15. A GB EORI may only be declared in DE 3/16 where the UKIMS authorisation is held against the GB EORI of the importer. Where a GB EORI number is quoted in DE 3/16, the importer’s name and address must be completed in DE 3/15. DE 3/16 must not be left blank in any instance.
3/18	Declarant Identification Number	Single declarant at header level. This must be the party transmitting the declaration to CDS.
3/20	Representative Identification Number	Single representative at header level.
3/21	Representative Status Code	Different representation types cannot be combined on a single aggregated supplementary declaration.
3/39	Holder of the Authorisation Identification Number	The Aggregated Supplementary Declaration must include Authorisation Type UKIM followed by: • XI to represent the country of issue for the EORI • followed by the UKIMS authorisation holder’s EORI number. The Aggregated Supplementary Declaration must include either: Authorisation Type SDE followed by • XI to represent the country of issue for the EORI • followed by the SDP authorisation holder’s XI EORI number Authorisation Type EIR followed by • XI to represent the country of issue for the EORI • followed by the EIDR authorisation holder’s XI EORI number The aggregated supplementary declaration must not contain both SDE and EIR. All goods items included on the aggregated supplementary declaration must have been released to the same UKIMS authorisation. Releases to different UKIMS authorisations cannot be combined on a single supplementary declaration. All goods items included on the aggregated supplementary declaration must have been released to the same SDP or EIDR authorisation. Releases to different SPD or EIDR authorisations cannot be combined on a single supplementary declaration. Goods cannot be combined on a single aggregated goods item or in the same aggregated supplementary declaration where an authorisation type, such as, IP is held by different parties. For example, item 1 IP authorisation is held by company A and item 2 IP authorisation is held by company B. Other authorisation types (such as, NIRMS) do not have to apply to all items on a declaration, for example, item number 1 is using NIRMS, item number 3 is not.
3/40	Additional Fiscal References Identification Number	Where applicable, all items using PVA must be for the same VAT number.
4/14	Item Amount Invoiced	Declare the total aggregated value for the goods item.
5/15	Country of Origin Code	This should be the specific origin for the goods item being declared. Goods of different origins cannot be aggregated in a single goods item.
5/23	Location of Goods	Enter ‘GBBYUKIM’ followed by the UKIMS authorisation number in all instances.
5/27	Supervising Customs Office	This data element is only required when one of the following PCs are declared in DE 1/10: • 0700 • 0778 • 4051 • 4071 • 4078 Where required, enter the Supervising Customs Office code ‘GBBEL004’ to represent the UKIMS approval in all instances.
6/5	Gross Mass (kg)	Where gross mass is provided at header level, it must equal the gross mass for all goods included on the aggregated supplementary declaration.
6/8	Description of Goods	Enter a description of the goods which is specific enough to allow the unambiguous identification and classification of: • Standard goods to 6-digits and • Category 2 goods to 8-digits. Goods must still be classified to 8-digits where they fall within the definition of Category 2, irrespective of whether: • the licences and certificates were previously attributed and endorsed at the point of release • the licences and certificates are currently being declared in DE 2/3 on the aggregated supplementary declaration. The 6- or 8-digit commodity code must be the same for all products being aggregated into a single goods item.
6/10	Number of Packages	Enter the number of packages or pieces applicable to the aggregated item.
6/14	Commodity Code- Combined Nomenclature Code	Enter the classification for the specific goods item being declared: • Standard goods to a minimum of 6-digits and • Category 2 goods to a minimum of 8-digits. Goods must still be classified to 8-digits where they fall within the definition of Category 2, irrespective of whether: • the licences and certificates were previously attributed and endorsed at the point of release • the licences and certificates are currently being declared in DE 2/3 on the aggregated supplementary declaration. The 6- or 8-digit commodity code must be the same for all products being aggregated into a single goods item.
7/4	Mode of Transport at the Border	Enter code ‘9’ in all instances, irrespective of the Mode of Transport used to release the goods on arrival in NI.