Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set H8
Published 10 January 2025
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This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
The following table identifies the requirements for completion of the appropriate data elements (DEs) for imports to Northern Ireland (NI) from Great Britain (GB) using a Simplified Process for Internal Market Movements (SPIMM) H8 customs declaration.
| Symbol | Symbols in the cells — Symbol description |
|---|---|
| A | Mandatory: data required in all instances |
| C | Optional for economic operators: data that economic operators may decide to supply |
| D | Dependent on Customs declaration scenario, for example, Identification of Warehouse, Supervising Customs Office |
| X | Data element required at item level of the customs declaration. The information entered at item level is only valid for that goods item |
| Y | Data element required at header level of the customs declaration. The information entered at header level applies to all goods items (unless otherwise exempted) |
| Data Element (DE) number | Data Element (DE) name | Symbol | Note | |
|---|---|---|---|---|
| 1/1 | Declaration type | A | Y | — |
| 1/2 | Additional Declaration type | A | Y | — |
| 1/6 | Goods item number | A | X | — |
| 1/9 | Total number of items | A | Y | — |
| 1/10 | Procedure | A | X | — |
| 1/11 | Additional Procedure | A | X | — |
| 2/1 | Simplified declaration/Previous documents | A | X, Y | — |
| 2/2 | Additional information | A | X, Y | Only Additional Information Code RRS01 may be declared at Header level. |
| 2/3 | Documents produced, certificates and authorisations, additional references. | A | X | — |
| 2/4 | Reference number/UCR | C | X, Y | — |
| 2/5 | LRN | A | Y | — |
| 2/7 | Identification of warehouse | D | Y | [73] |
| 3/1 | Exporter | D | X, Y | [12] |
| 3/2 | Exporter identification no | D | X, Y | [12g] |
| 3/15 | Importer | D | Y | [12v] |
| 3/16 | Importer identification no | A | Y | — |
| 3/18 | Declarant identification no | A | Y | — |
| 3/20 | Representative identification no | D | Y | [12b] |
| 3/21 | Representative status code | D | Y | [12c] |
| 3/39 | Holder of the authorisation identification no | A | Y | — |
| 3/40 | Additional Fiscal References Identification Number | D | Y | [67f] |
| 4/14 | Item Amount Invoiced | A | X | A currency must also be declared |
| 5/8 | Country of destination code | A | Y | — |
| 5/15 | Country of origin code | A | X | — |
| 5/23 | Location of goods | A | Y | — |
| 5/27 | Supervising customs office | D | Y | [75] |
| 6/1 | Net mass (kg) | D | X | [74] |
| 6/2 | Supplementary units | D | X | [74b] |
| 6/5 | Gross mass (kg) | A | X, Y | — |
| 6/8 | Description of goods | A | X | — |
| 6/10 | Number of packages | A | X | — |
| 6/14 | Commodity code — Combined Nomenclature code | A | X | [77a] [77b] |
| 7/4 | Mode of transport at the border | A | Y | — |
For an explanation of each note in the table refer to Declaration Category Data Sets Reading Notes for SPIMM and UK Carrier (UKC).
You can find out more information about the different data elements in groups 1 to 7.