Guidance

Group 1: Message Information (including Procedure Codes)

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.

DE 1/1 Declaration Type

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	a2	1x	NA

This Data Element (DE) is mandatory in all instances.

All Declaration Categories

Only code ‘IM’ may be declared.

Code ‘CO’ must not be declared.

Code

Type of declaration

IM

For the movement of goods from another part of the UK or the Isle of Man that are directly transported to Northern Ireland (NI) where the following conditions are met: Simplified Process for Internal Market Movements (SPIMM): • All goods entered on the declaration, Customs Clearance Request (CCR) or Entry in Declarant’s Records (EIDR) Notification of Presentation (NOP) are eligible to use SPIMM • Goods must be moved by a trader authorised under the UK Internal Market Scheme (UKIMS) • Goods must be in Free Circulation (FC) prior to their movement from Great Britain (GB) • Goods must be directly transported into NI • Goods must be ‘Not At Risk’ of onward movement to the EU • Goods must be released to FC in NI UK Carrier (UKC): • All goods entered on the CCR are eligible to use UKC • Goods must be moved by a trader authorised under the UKC Scheme • Goods must be in home use prior to their movement from GB • Goods must be directly transported into NI • Goods must be ‘Not At Risk’ of onward movement to the EU • Goods must be released to home use in NI

Notes

SPIMM and UKC may only be used to move goods dispatched from another part of the UK or the Isle of Man and directly transported to NI. The goods must have been dispatched from:

• England
• Isle of Man
• Scotland
• Wales
• UK Continental Shelf within the 12 miles of territorial waters

For the purposes of SPIMM and UKC, any references to GB refers to all the territories mentioned in the previous list.

SPIMM and UKC may not be used to move goods into NI from the:

• Customs Territory of the Union, including the Special Fiscal Territories (SFT) of its Member States (MS)
• Bailiwick of Guernsey and the Bailiwick of Jersey
• Rest of the World (RoW)

Direct transport

For the purposes of SPIMM and UKC movements from GB to NI, direct transport is defined as:

• goods moved in a single consignment from GB to NI, where the goods may be transported through other territories under transit provided that:
  • they remain under transit until the transit movement is discharged in NI. For UKC Post and Parcel movements, the transit movement must be discharged on arrival in NI
  • they do not undergo operations other than to preserve them in good condition
  • no items are added or removed from the consignment whilst under the Transit Procedure

DE 1/2 Additional Declaration Type

Declaration Categories	Field format	Number of occurrences at header level	Numbe of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	a1	1x	NA

This Data Element (DE) is mandatory in all instances.

All Declaration Categories

This Data Element (DE) is used to indicate:

• the type of declaration being made (H8 or I1 C&F) or Customs Clearance Request (CCR) (C21i or C21i EIDR NOP)
• whether the goods have arrived in NI or not at the time the declaration, CCR or EIDR NOP is being made

For correlation purposes:

• the H8 customs declaration is the data set to be used for providing the full customs declaration information at the time the goods are released to the customs procedure or where a Supplementary Declaration is being made. A full customs declaration is now referred to as a Standard Declaration
• the I1 C&F data set is used for the initial (simplified) declaration under Simplified Declaration Procedure (SDP) Regular Use. These were previously referred to as Simplified Frontier Declarations. An I1C&F must be followed by an H8 Supplementary Declaration
• the C21i EIDR NOP requires an Entry in Declarants Records (EIDR) or UKIMS EIDR authorisation to be held and allows the presentation and release of the goods on arrival in NI. The C21i EIDR NOP must be followed by an entry in the commercial records and an H8 Supplementary Declaration
• the C21i is used to release SPIMM and UK Carrier (UKC) Scheme movements where the goods are using Transit Procedures, Movements in Temporary Storage (MiTS) or are UKC Post and Parcel movements. The C21i only needs to be completed if it is required to release the goods on arrival in NI (for example, release from an inventory)

Code	Type of declaration	Goods Arrived or not
A	Standard customs declaration (H8)	Goods arrived
C	Simplified declaration with regular use (pre-authorised) (I1 C&F)	Goods arrived
D	Standard customs declaration (H8)	Goods not arrived (pre-lodged)
F	Simplified declaration with regular use (pre-authorised) (I1 C&F)	Goods not arrived (pre-lodged)
J	C21i or C21i EIDR NOP	Goods arrived
K	C21i or C21i EIDR NOP	Goods not arrived
Y*	Aggregated, Periodic or Recapitulative Supplementary Declaration (H8) for Simplified Declarations made using Additional Declaration Types C and F	Goods arrived
Z*	Aggregated, Periodic or Recapitulative Supplementary Declarations (H8) for release made using an EIDR NOP	Goods arrived

*Additional Declaration Types Y and Z are Supplementary Declarations and must be completed using the H8 data set.

SDP on an Occasional Basis (Additional Declaration Types B and E) cannot be used with SPIMM or UKC movements in any instance.

Notes

An Aggregated Supplementary Declaration allows multiple releases of the same product within the aggregation period to be consolidated into a single goods item on the Supplementary Declaration (multiple releases of a single goods item rolled up into 1 goods item). Additional Procedure Code (APC) 1AG must be declared in DE 1/11 on every goods item of the Aggregated Supplementary Declaration.

A Periodic Supplementary Declaration is where each individual Simplified Declaration or EIDR NOP is followed by an individual Supplementary Declaration for that release. For example, one Simplified Declaration release requires a separate supplementary Declaration (1-1 relationship).

A Recapitulative Supplementary Declaration covers multiple Simplified Declarations or EIDR NOPs. Each goods item from each Simplified Declaration or EIDR NOP must be declared as a separate goods item on the Recapitulative Supplementary Declaration. No goods items included on a Recapitulative Supplementary Declaration may be aggregated. APC 1RD must be declared in DE 1/11 on every goods item of the Recapitulative Supplementary Declaration.

For example, two Simplified Declarations with ten goods items each are included on a single Recapitulative Supplementary Declaration declaring twenty goods items (many Simplified Declarations or EIDR NOPs into a single Recapitulative Supplementary Declaration).

DE 1/6 Goods Item Number

Declaration Categories	Field format	Number of occurrences at header level	Number of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	n..3	NA	1x

This Data Element (DE) is mandatory in all instances.

Declaration Category C21i and C21i EIDR NOP:

The Goods Item Number must always be ‘1’.

A single goods item is defined as goods requesting release as a single consignment to a single customs procedure. For example, goods released to home use on arrival in NI.

Where goods are being released to or from different premises or Procedure Codes, a separate C21i or C21i EIDR NOP is required.

All Declaration Categories

Enter in sequential number order, the item number, up to a maximum of 999.

Enter the number of the specific goods item in relation to the total number of items contained in the customs declaration where there is more than one goods item.

Notes

If a declaration is amended and a goods item is removed, the goods item number relating to the removed item cannot be reused. 

For example, if on a 12-item declaration, item number 11 is removed in an amendment, then item number 11 cannot be reused for a different goods item on the declaration. Item 12 would also not be re-numbered and remains as item 12.

DE 1/9 Total Number of Items

Declaration Categories	Field format	Number of occurrences at header level	Number of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	n..3	1x	NA

This Data Element (DE) is mandatory in all instances.

Declaration Category C21i and C21i EIDR NOP

The Total Number of Items must always be ‘1’.

A single goods item is defined as goods requesting release as a single consignment to a single customs procedure. For example, goods released to home use on arrival in NI.

Where goods are being released to or from different premises or Procedure Codes, a separate C21i or C21i EIDR NOP is required.

All Declaration Categories

Enter the total number of items declared on the customs declaration or CCR.

The number of items must correspond to the total number of ‘Description of Goods’ (DE 6/8) completed.

The maximum number of items that may be entered is 999.

If there are more than 999 items, then further declarations must be submitted for the balance of the items.

Notes

If a declaration is amended and a goods item is removed, the ‘Total Number of Items’ data element must be amended to declare the new total. 

For example, if on a 12-item declaration, item number 11 is removed in an amendment, then the ‘Total Number of Items’ must be updated to declare 11. However, as explained under DE 1/6, item 12 must not be re-numbered in DE 1/6.

DE 1/10 Procedure

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	an4 Requested procedure code: an2 + Previous procedure code: an2	NA	1x

This Data Element (DE) is mandatory in all instances.

All Declaration Categories

Enter the appropriate (4-digit) Procedure Code (PC) from those detailed in SPIMM and UKC Scheme: Procedure Codes. Use the Procedure Codes Index List and their completion instructions to identify the correct code to use and for guidance on how to complete the declaration, CCR or EIDR NOP.

Only one 4-digit PC can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes (APCs) in DE 1/11.

The 4-digit PC is made up using:

• the first and second digits which indicate the customs procedure to which the goods are being declared. The first and second digits will always be 00 on a CCR
• the third and fourth digits identify the customs procedure from which the goods are being removed or the type of CCR being made. 00 as the third and fourth digits indicate that the goods have not been subject to any previous procedure

Notes

The use of a PC in this Data Element (DE) constitutes a formal declaration that the conditions of the relevant Regulations will be complied with and binds the legal declarant accordingly (including but not restricted) to:

• Council Regulation (EU) No. 952/2013, hereafter referred to as the Code
• Commission Delegated Regulation (EU) No. 2015/2446
• Commission Implementing Regulation (EU) No. 2015/2447
• Commission Delegated Regulation (EU) No. 2023/1128
• Joint Committee Decision No. 1/2023, laying down arrangements relating to the Windsor Framework

The use of a PC is an undertaking by the importer or representative to pay to the Commissioners of HMRC immediately, on demand, any duties or other charges due in respect of the goods in question if the conditions of the specific procedure are not met.

Representatives or agents must have prior written approval from the legal declarant (Holder of the Procedure) to enter goods to a specific procedure on their behalf and must ensure a copy of the declaration, CCR or EIDR NOP is returned to the Holder of the Procedure.

Procedure Codes (PCs) and Declaration Categories

PCs may only be declared with the permitted Declaration Categories, as defined in the following table. All PCs used on a customs declaration, CCR or EIDR NOP must be from the same Declaration Category.

Declaration Category	Declaration Title	Procedure Codes Permitted
H8	Customs declaration for release for Free Circulation (FC) relating to goods brought by a trusted trader into NI from another part of the United Kingdom by direct transport that are considered to be not at risk of subsequently being moved into the Union within the meaning of Article 7(1)(a)(ii) of Joint Committee Decision No. 1/2023 laying down arrangements relating to the Windsor Framework for using SPIMM	0700, 0751, 0771, 0778, 4000, 4051, 4071, 4078
I1 C&F	Simplified Declaration C&F (with Regular Use) for imports to NI from GB using SPIMM	0700, 0778, 4000, 4078
C21i EIDR NOP	Airports and Ports Customs Clearance Requests (CCR): Releases using Entry in Declarants Records (EIDR) or UKIMS EIDR where the C21 is also used to provide the Notification of Presentation (NOP) for imports to NI from GB using SPIMM	4000, 4078
C21i	Airports and Ports Customs Clearance Requests (CCR): Releases for imports to NI from GB using SPIMM or UKC Scheme for Post and Parcel Movements	0006, 0007, 0024

Declaration Category H8, I1 C&F, C21i and C21i EIDR NOP SPIMM and UKC data sets may only be used where expressly permitted by both the DE 1/10 Procedure Code (PC) and the DE 1/11 Additional Procedure Code (APC) completion instructions.

For example:

The DE 1/10 PC 4000 permits the use of the C21i EIDR NOP data set, but the DE 1/11 APC 1EL states it is not available for use with that Declaration Category, then the Declaration Category C21i EIDR NOP may not be used.

Where more than one DE 1/11 APC is required for a specific goods item, all APCs must be permitted for use with the Declaration Category being used.

Refer to Procedure Code and Additional Procedure Code completion instructions for details.

For goods being removed from a Customs Warehouse (CW), Free Zone (FZ) or Freeport (FP)

All the items removed from a CW, FZ or FP customs site must meet all of the following:

• be being removed from the same dispatching CW, FZ or FP customs site
• have 07 or 40 as the first and second digit in DE 1/10
• have as the third and fourth digit either:
  • 71 if the goods are being removed from a CW
  • 78 if the goods are being removed from a FZ or FP customs site in DE 1/10

For goods being entered to an Excise Warehouse (EW)

All the items being entered to an EW must both:

• be entered to the same EW
• have 07 as the first and second digit in DE 1/10

Separate declarations and EIDR NOPs are required for goods destined for/ removed from different CWs, EWs, FZs or FP customs sites. The PC instructions explain these restrictions in more detail.

DE 1/11 Additional Procedure Code

Declaration Categories	Field format	Number of occurrences at header level	Number of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	an3 Union codes: a1 + an2 OR National codes: n1 + an2	NA	99x

This Data Element (DE) is mandatory in all instances.

All Declaration Categories

Enter all required (3-digit) Additional Procedure Codes (APCs) from SPIMM or UKC Scheme: Additional Procedure Codes. Use the Additional Procedure Codes Index List and their completion instructions to assist in identifying the correct APCs to be used when completing the declaration, CCR or EIDR NOP.

Up to 99 APCs may be declared against each goods item in DE 1/11.

Declarants must follow the guidance on code compatibility in the Category of Goods guidance and the APC Completion Instructions to prevent incompatible codes being declared. Declaring incompatible codes will result in the rejection of a declaration, CCR or EIDR NOP.

Notes

The use of an APC in this Data Element (DE) constitutes a formal declaration that the conditions of the relevant Regulations will be complied with and binds the legal declarant accordingly (including but not restricted) to:

• Council Regulation (EU) No. 952/2013, hereafter referred to as the Code
• Commission Delegated Regulation (EU) No. 2015/2446
• Commission Implementing Regulation (EU) No. 2015/2447
• Commission Delegated Regulation (EU) No. 2023/1128
• Joint Committee Decision No. 1/2023, laying down arrangements relating to the Windsor Framework

The use of an APC is an undertaking by the importer or representative to pay to the Commissioners of HMRC immediately, on demand, any duties or other charges due in respect of the goods in question if the conditions of the additional procedure are not met.

Representatives or agents must have prior written approval from the legal declarant (Holder of the Procedure) to enter goods to the additional procedure on their behalf and must ensure a copy of the declaration, CCR or EIDR NOP is returned to the Holder of the Procedure.

Additional Procedure Codes (APCs) and Declaration Categories

Declaration Category H8, I1 C&F, C21i and C21i EIDR NOP SPIMM and UKC data sets may only be used where expressly permitted by both the DE 1/10 Procedure Code (PC) and the DE 1/11 Additional Procedure Code (APC) completion instructions.

For example:

The DE 1/10 PC 4000 permits the use of the C21i EIDR NOP data set, but the DE 1/11 APC 1EL states it is not available for use with that Declaration Category, then the Declaration Category C21i EIDR NOP may not be used.

Where more than one DE 1/11 APC is required for a specific goods item, all APCs must be permitted for use with the Declaration Category being used.

Refer to Procedure Code and Additional Procedure Code completion instructions for details.

For goods being removed from a Customs Warehouse (CW), Free Zone (FZ) or Freeport (FP)

All the items removed from a CW, FZ or FP customs site must meet all of the following:

• be being removed from the same dispatching CW, FZ or FP customs site
• have 07 or 40 as the first and second digit in DE 1/10
• have as the third and fourth digit either:
  • 71 if the goods are being removed from a CW
  • 78 if the goods are being removed from a FZ or FP customs site in DE 1/10

For goods being entered to an Excise Warehouse (EW)

All the items being entered to an EW must both:

• be entered to the same EW
• have 07 as the first and second digit in DE 1/10

Separate declarations and EIDR NOPs are required for goods destined for or removed from different CWs, EWs, FZs or FP customs sites. The PC instructions explain these restrictions in more detail.