Guidance

Simplified Process for Internal Market Movements (SPIMM): Declaration Category Data Set I1 C&F

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.

The following table identifies the requirements for completion of the appropriate data elements (DEs) for the Simplified Declaration C&F (with Regular Use) for imports to Northern Ireland (NI) from Great Britain (GB) using SPIMM.

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 [73a]
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]
3/37 Additional supply chain actor[s) identification no C X, Y
3/39 Holder of the authorisation identification no A Y
4/11 Total amount invoiced C Y A currency must also be declared
4/14 Item Amount Invoiced D X [74a]
A currency must also be declared
5/15 Country of origin code D X [74a]
5/23 Location of goods A Y
5/27 Supervising customs office D Y [75a]
6/1 Net mass [kg) D X [74a]
6/2 Supplementary units D X [74c]
6/5 Gross mass [kg) A X, Y
6/8 Description of goods A X
6/9 Type of packages A X
6/10 Number of packages A X
6/11 Shipping marks A X
6/13 CUS code C X
6/14 Commodity code — Combined Nomenclature code D X [77f]
6/15 Commodity code — TARIC code D X [77c]
6/16 Commodity code — TARIC additional code[s) D X [77d]
7/4 Mode of transport at the border A Y
7/10 Container identification number D Y [43a]

For an explanation of each note in the table refer to Category Data Sets Reading Notes for SPIMM and UKC.

You can find out more information about the different data elements in groups 1 to 7.