Group 5: Dates, Times, Periods, Places, Countries and Regions
Published 10 January 2025
© Crown copyright 2025
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This publication is available at https://www.gov.uk/government/publications/simplified-process-for-internal-market-movements-spimm-or-uk-carrier-ukc-scheme-customs-declaration-service-data-element-completion-guide/group-5-dates-times-periods-places-countries-and-regions
This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
DE 5/8 Country of Destination Code
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8 | a2 | 1x | NA |
This Data Element (DE) is mandatory in all instances.
All Declaration Categories
Enter code ‘GB’ in DE 5/8 in all instances.
Notes
The Destination Country must always be Northern Ireland (NI).
By declaring the goods using Simplified Process for Internal Market Movements (SPIMM), the Region of Destination will be deemed to be NI. For the purposes of an import declaration, NI is represented by the country code ‘GB’.
DE 5/15 Country of Origin
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8 and I1 C&F | a2 | NA | 1x |
Declaration Category H8
This Data Element (DE) is mandatory in all instances.
Declaration Category I1 C&F
When using Additional Procedure Code (APC) 1EL or 1LG, this DE is mandatory. In all other instances it may be left blank.
All Declaration Categories
Enter the code for the country of origin of the goods from the list of codes shown in Code Country codes (as determined by Article 60(2) of the Code).
Notes
Article 60(2) of the Code
Goods whose production involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.
DE 5/23 Location of Goods
| 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 | Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location an..35 + Additional identifier n..3 |
1x | NA |
This Data Element (DE) is mandatory in all instances.
Additional Declaration Types Y or Z (DE 1/2)
On Supplementary Declarations, enter code ‘GBBYUKIM’ followed by the UK Internal Market Scheme (UKIMS) authorisation number in DE 5/23 in all instances.
Additional Information (AI) code ‘RRS01’ must not be declared in DE 2/2.
Goods Vehicle Movement Service (GVMS) and non-GVMS shipments may be combined on a single Supplementary Declaration provided all other header level restrictions are met.
All Declaration Categories
The location code declared must always be in Northern Ireland (NI) and must use the country code of ‘GB’.
Using the relevant codes from Goods location codes for DE 5/23, enter the code that applies to where the goods are located at the time they are declared and available for examination purposes.
Details of the codes which may be declared in DE 5/23 for each particular type of location may be found in Goods location codes for DE 5/23.
The Goods location codes specified in Goods location codes for DE 5/23 (excluding GB place names and UN/LOCODE codes) should be declared in DE 5/23 unless the DE 1/10 Procedure Code (PC) specifies otherwise. Refer to Procedure Codes (PCs) for details.
The GB place names and UN/LOCODE codes must only be used where specified by the particular Procedure Codes (PCs) completion instructions.
Goods Vehicle Movement Service (GVMS)
With the exception of Supplementary Declarations (Additional Declaration Types Y and Z), where goods are being declared at a GVMS location (refer to Goods Vehicle Movement Service code for DE 5/23):
- a Goods Not Arrived (pre-lodged) Additional Declaration Type must be declared in DE 1/2 and Code ‘RRS01’ must be declared in DE 2/2 at header level
- a NI GVMS location code from Code List 14S: Goods Vehicle Movement Service codes for DE 5/23 must be declared in DE 5/23
- goods being released on arrival in NI from GVMS and non GVMS locations must not be combined on a single standard declaration, CCR or EIDR NOP
Notes
For the purposes of SPIMM and UK Carrier (UKC) Scheme movements, NI is represented by the country code ‘GB’.
DE 5/27 Supervising Customs Office
| 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 | an8 | 1x | NA |
This Data Element (DE) is only required when one of the following procedure codes are declared in DE 1/10:
- 0007
- 0024
- 0700
- 0751
- 0771
- 0778
- 4051
- 4071
- 4078
All Declaration Categories
Where this Data Element (DE) is required by the DE 1/10 (Procedure Code), enter code ‘GBBEL004’ as the supervising office code for UKIMS and the UK Carrier (UKC) Scheme.
Notes
No other supervising office code is permitted to be declared when using SPIMM or UKC.