Group 6: Goods Identification
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-6-goods-identification
This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
DE 6/1 Net Mass
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8 and I1 C&F | n..16,6 | NA | 1x |
Declaration Categories H8 only
When using Additional Procedure Code (APC) 1EL or 1LG, this Data Element (DE) is mandatory. In all other instances it may be left blank.
This DE is not required when code Y is declared in DE 1/2.
Declaration Categories I1C&F only
When using Additional Procedure Code (APC) 1EL or 1LG, this Data Element (DE) is mandatory. In all other instances it may be left blank.
All Declaration Categories
Enter, up to 6 decimal places, the net mass in kilograms of the goods items being declared. The net mass is the weight of the goods themselves without any packaging.
Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
- from 0.001 to 0.499, rounding down to the nearest kg
- from 0.5 to 0.999, rounding up to the nearest kg
A net mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example, 0.123 for a package of 123 grams, 0.00304 for a package of 3 grams and 40 milligrams or 0.000654 for a package of 654 milligrams).
Notes
The net mass is the weight of the goods themselves without any packaging.
‘Packaging’ means materials and components used in any packaging operation to wrap, contain and protect articles or substances during transport. The various kinds of packages whose weight is not included in the net mass (based on the fact that they are used only for transport).
The term ‘package’ includes all articles used and, in particular, holders used as external or internal coverings for goods, holders on which goods are rolled, wound or attached, containers (other than those defined in international conventions) and receptacles. The term excludes means of transport and articles of transport equipment such as pallets and freight containers.
Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.
DE 6/2 Supplementary Units
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8 and I1 C&F | n..16,6 | NA | 1x |
Declaration Categories H8
When using Additional Procedure Code (APC) 1EL or 1LG, this Data Element (DE) is mandatory (as required by the commodity code). In all other instances it may be left blank.
This DE is not required when code Y is declared in DE 1/2.
Declaration Categories I1 C&F
When using Additional Procedure Code (APC) 1EL or 1LG, this Data Element (DE) is mandatory (as required by the commodity code). In all other instances it may be left blank.
All Declaration Categories
For each individual goods item being declared, this Data Element (DE) is only required where the goods are Category 2 and all of the 10-digit commodity codes listed in the Northern Ireland Online Tariff or Trader Goods Profile (TGP) under the 8-digit commodity code require a supplementary unit and it is the same unit type that applies to all.
For example:
- 8-digit commodity code 39211310 has two 10-digit subheadings below it ending in 20 or 90
- only the subheading ending in 20 requires a supplementary unit. The subheading ending in 90 has no supplementary unit requirements
- if the 8-digit commodity code 39211310 was being declared in DE 6/14 a supplementary unit would not be required as both subheadings do not have the same supplementary unit requirement
Notes
Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.
DE 6/5 Gross Mass
| 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..16,6 | 1x | 1x |
Declaration categories H8 and I1 C&F
This Data Element (DE) is mandatory in all instances.
Declaration Category C21i
This DE may be left blank where Procedure Code 0024 is declared in DE 1/10.
Declaration Category C21i EIDR NOP
This DE is mandatory where code ‘J’ is declared in DE 1/2.
This DE may be left blank where code ‘K’ is declared in DE 1/2.
All Declaration Categories
Where this Data Element (DE) is required, enter the gross mass, expressed in kilograms, for the goods being declared.
When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:
- the pallet forms a separate item on the customs declaration
- the import licence is based on the gross weight of the goods
Notes
The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
- from 0.001 to 0.499, rounding down to the nearest kg
- from 0.5 to 0.999, rounding up to the nearest kg
A gross mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example 0.123 for a package of 123 grams, 0.00304 for a package of 3 grams and 40 milligrams or. 0.000654 for a package of 654 milligrams).
Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used means, then only 13 whole numbers may be used in front of the decimal place.
DE 6/8 Description 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 | an..512 | NA | 1x |
Enter a description of the goods which is specific enough to allow the unambiguous identification, classification and examination of good as required by the Category of Goods and the length of the commodity code (where required) in DE 6/14.
Declaration Categories H8
The goods description should be sufficiently precise to match the 6-digit commodity code declared in DE 6/14 when using Additional Procedure Code (APC) 1SG.
The goods description should be sufficiently precise to match the 8-digit commodity code declared in DE 6/14 when using APC 1EL, 1EN or 1LG.
Declaration Categories I1 C&F
The goods description should be sufficiently precise to match the 6-digit commodity code declared in DE 6/14 when using Additional Procedure Code (APC) 1SG.
The goods description should be sufficiently precise to match the 8-digit commodity code declared in DE 6/14 when using APC 1EL, 1EN or 1LG.
Declaration Category C21i
This Data Element may be left blank where Procedure Code (PC) 0024 is declared in DE 1/10.
The goods description must be sufficiently precise to support the classification of the entire consignment being removed from the inventory as required by the Category of Goods.
Declaration Category C21i EIDR NOP
The goods description must be sufficiently precise to support the classification of the entire consignment being removed from the inventory as required by the Category of Goods.
When using Additional Procedure Code (APC) 1EN the goods description must be sufficiently precise to match the 8-digit commodity code entered in DE 6/14.
For goods removed from a Customs Warehouse (CW), Free Zone (FZ) or Freeport (FP) customs site in Simplified Process for Internal Market Movements (SPIMM)
The relevant stock numbers must be included as part of the plain language description of the goods.
Notes
Where the commodity code is being populated using the Trader Goods Profile (TGP), the ‘Description of Goods’ provided in DE 6/8 must match the description in the goods profile held in the TGP to enable classification to take place.
In all cases, the use of general terms (for instance, ‘consolidated’, ‘general cargo’, ‘parts’ or ‘freight of all kinds’) are not sufficiently precise descriptions and must not be declared.
If the goods described under each item do not comprise the whole contents of a package, container or trailer this should be made clear by adding the words ‘part case’, ‘part container’, ‘part trailer’ at the end of the description of the goods.
A description of the goods sufficiently precise enough to allow classification does not mean copying out the full description as set out in the tariff.
For example, ‘magnesium potassium sulphate’ (heading 3104 commodity code 310490) should be described in those terms and not as ‘other mineral or chemical fertilisers, potassic’.
DE 6/9 Type of Packages
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| I1 C&F and C21i EIDR NOP | an..2 | NA | 99x |
Declaration Category I1 C&F
This Data Element (DE) is mandatory in all instances.
Declaration Category C21i EIDR NOP
This DE is mandatory where code ‘J’ is declared in DE 1/2.
This DE may be left blank where code ‘K’ is declared in DE 1/2.
All Declaration Categories
Enter the code specifying the type of package from the list in Package type codes for DE 6/9.
The package type code of the smallest external packing unit is to be declared in accordance with UN/ECE recommendation 21.
The smallest external packaging is defined as being the one in which the goods are packaged in such a way that they cannot be divided without first undoing the packing.
If the goods are packaged in several packages of different types, the data element can be repeated up to 99 times for a single goods item.
Bulk Traffic
Use the appropriate package type for the bulk commodity from the list provided in Package type codes for DE 6/9.
Notes
Examples
For beer, the packaging might be the crate or carton and not the bottle in which the beer is contained, if the crate is the smallest external package type used.
If the goods are contained immediately within cartons contained on a pallet (for example, books), the pallet should be declared.
For a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging. If the goods are declared as packaged in containers, then the following details should be declared, as required by the Declaration Category being used:
- Package Type Code (in DE 6/9 Package Type): CN
- Quantity (in DE 6/10 (Number of packages): Number of Containers
- Marks (in DE 6/11 Shipping Marks): Container numbers
- Container numbers (in DE 7/10): Container Identification numbers.
In effect, in this example, the container number(s) will be the marks and need only be entered as container details but with reference to this entered in the shipping marks data element, for example ‘Package type CN — see container ID details entered’.
DE 6/10 Number of Packages
| 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..8 | NA | 99x |
Declaration categories H8, I1 C&F and C21i
This Data Element (DE) is mandatory in all instances.
Declaration Category C21i EIDR NOP
This DE is mandatory where code ‘J’ is declared in DE 1/2.
This DE may be left blank where code ‘K’ is declared in DE 1/2.
All Declaration Categories
Enter the number of packages making up the consignment covered by the declaration, Customs Clearance Request (CCR) or Entry in Declarant’s Records (EIDR) Notification of Presentation (NOP) based on the smallest external packing unit.
This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.
If the goods are packaged in several packages of different type, the data element can be repeated up to 99 times for a single goods item.
For unpackaged goods (non-bulk items)
Enter the number of pieces.
Bulk Traffic
The number of packages associated with each bulked goods item should be determined using the examples below.
| Type of bulk movement | Quantity to be entered | Example commodities |
|---|---|---|
| Loose bulk. | 1 | Grain, oil, loose conglomerates. |
| Imports of energy through a fixed energy installation. | 0 | Electricity or gas. |
| Break bulk consignments. | Enter the number of separately (packaged) units for example, number of timber bundles or number of cars. | Bundles of timber, cars, mail bags. |
For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element (DE 6/11) as required by the Declaration Category.
Combined Packaging
If goods are packaged in such a way that goods belonging to more than one goods item are packaged together, then the actual number of these packages is entered on the first goods item and for the other goods items, the number of packages declared should be ‘0’.
DE 6/11 Shipping Marks
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| I1 C&F | an..512 | NA | 99x |
This Data Element (DE) is mandatory in all instances.
All Declaration Categories
Enter a free text description of any marks and numbers on transport units or packages.
Where there is one common identifying number for all of the packaging then only this number need be entered.
For unpackaged goods, enter ‘Unpackaged’.
Where goods are containerised, the container number can replace the shipping marks. It can be used as the reference number in both DE 6/11 (Shipping Marks) and DE 7/10 (Container Identification Number) as required by the Declaration Category being used.
Bulk Traffic
For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element.
Notes
This DE may be used up to 99 times at item level.
A Unique Consignment Reference (UCR) or references used in the transport document (which allow the unambiguous identification of all packages in the consignment) may also be used instead of the shipping marks.
If there is insufficient space to record all the information, create another set of package details with the same kind of ‘Package Type’ code.
DE 6/13 Customs Union and Statistics (CUS) Code for Chemicals
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| I1 C&F | an8 | NA | 1x |
This Data Element (DE) is optional and may be left blank.
All Declaration Categories
The CUS number is the identification number assigned to chemical products in the European Customs Inventory of Chemical Substances (ECICS) database.
Notes
When the declarant provides the CUS code for chemical substances and preparations, a less specific description of goods may be used or the CUS code may be declared in DE 6/8 as the Description of Goods.
General Commodity Code Notes
The use of a commodity code constitutes a legal declaration as to the nature of the goods and is a core determinant of the import formalities and commercial policy measures to which the goods will be subjected.
Failure to declare the correct commodity code may render the legal declarant liable to penalties or other sanctions under the applicable legislation.
Information and guidance on selecting the correct commodity codes may be found in the Northern Ireland Online Tariff. The length of the code to be declared varies according to the Additional Procedure Code (APC) declared in DE 1/11 and the Declaration Category being used.
Any Binding Tariff Information (BTI) Reference Number held for the goods described should be entered in DE 2/3, against Document Code C626 (refer to Document Codes for DE 2/3) and the EORI number of the holder of the BTI should be entered against code BTI in DE 3/39 (Authorisation type codes for DE 3/39).
DE 6/14 Commodity Code — Combined Nomenclature Code
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8, I1 C&F and C21i EIDR NOP | an..8 | NA | 1x |
Declaration Category H8
This Data Element (DE) is mandatory and must be declared in all instances.
The commodity code should be declared with 6-digits in DE 6/14 when using Additional Procedure Code (APC) 1SG.
The commodity code should be declared with 8-digits in DE 6/14 when using APC 1EL, 1EN or 1LG.
Declaration Category I1 C&F
When using either APC 1EL, 1EN or 1LG, this DE is mandatory and the commodity code must be declared with 8-digits in DE 6/14. In all other instances this DE may be left blank.
Declaration Category C21i EIDR NOP
When using Additional Procedure Code (APC) 1EN the commodity code is mandatory and must be declared with 8-digits in DE 6/14. In all other instances this DE may be left blank.
All Declaration Categories
Enter the commodity code for the goods item to the required number of digits according to the:
- goods Category
- APC declared in DE 1/11
- Declaration Category being used
Notes
The Category of Goods guidance must be consulted to ensure the type of goods are eligible to be declared using SPIMM or UK Carrier (UKC) Scheme and whether the Category 2 Goods or Standard Goods (also referred to as Category 3) rules should be followed, including whether any supporting documentation needs to be declared. Category 1 Goods cannot be declared using SPIMM or UKC.
The Northern Ireland Online Tariff or Trader Goods Profile (TGP) should then be consulted to find the commodity code to be used for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code, depending on their categorisation.
DE 6/15 Commodity Code: TARIC code
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| I1 C&F | an2 | NA | 1x |
Declaration Category I1 C&F
When using Additional Procedure Codes (APCs) 1EL, 1EN or 1LG this Data Element (DE) is mandatory. In all other instances this Data Element (DE) may be left blank.
All Declaration Categories
Enter the 2-digit TARIC code.
Notes
The Category of Goods guidance must be consulted to ensure the type of goods are eligible to be declared using SPIMM or UK Carrier (UKC) Scheme and whether the Category 2 Goods or Standard Goods (also referred to as Category 3) rules should be followed, including whether any supporting documentation needs to be declared. Category 1 Goods cannot be declared using SPIMM or UKC.
The Northern Ireland Online Tariff or Trader Goods Profile (TGP) should then be consulted to find the commodity code to be used for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code, depending on their categorisation.
DE 6/16 Commodity Code: TARIC Additional Code
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| I1 C&F | an4 | NA | 99x |
Declaration Category I1 C&F
When using Additional Procedure Codes (APCs) 1EL, 1EN or 1LG this Data Element (DE) is mandatory (as required by the commodity code). In all other instances this Data Element (DE) may be left blank.
All Declaration Categories
Enter any ‘TARIC Additional Code’ for the goods being declared as set out in the Northern Ireland Online Tariff. If no ‘TARIC Additional Code’ is required, leave blank.
Notes
Up to 99 ‘TARIC Additional Codes’ may be entered at item level.
Where the goods require a Meursing TARIC Additional Code, only one Meursing code may be declared for a single goods item.
Other types of TARIC Additional Code may still be declared (where required).
The Category of Goods guidance must be consulted to ensure the type of goods are eligible to be declared using SPIMM or UK Carrier (UKC) Scheme and whether the Category 2 Goods or Standard Goods (also referred to as Category 3) rules should be followed, including whether any supporting documentation needs to be declared. Category 1 Goods cannot be declared using SPIMM or UKC.
The Northern Ireland Online Tariff or Trader Goods Profile (TGP) should then be consulted to find the commodity code to be used for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code, depending on their categorisation.