How to use ‘grouping’ on your customs declarations

Find out what grouping is and how you can use it on your customs declarations for goods movements to Northern Ireland

Contents

What is grouping?

Grouping is a customs simplification that allows you to combine goods of different tariff subheadings within a consignment into a single goods record on your customs declaration.

The goods record declared must be the one attracting the highest rate of duty.

This simplification is covered under Article 177 of the Union Customs Code (opens in a new tab) (the customs framework for the EU).

A tariff subheading is the first 6 digits of a commodity code.

Is it the same as groupage?

Sometimes the term grouping can get confused with groupage.

Groupage is a logistics method that hauliers or transporters use to move consignments belonging to different customers in one truckload.

This method is widely used in the haulage industry. Many hauliers moving goods to Northern Ireland will offer groupage options to their customers.

It is often one of the cheapest methods of moving goods by road.

Why would you use grouping?

You need to know the benefits and limitations of using grouping before you decide to use it.

The main benefit of using grouping is that it can make your customs declaration quicker to complete. This is particularly beneficial if you regularly move lots of different goods in each consignment and they attract similar rates of duty.

For example, your consignment has a total of 10 commodity codes. Each code has a duty rate of 6%. If you meet the conditions for grouping you will need to total the quantities of the 10 codes and declare them as one goods record on your declaration. In this instance, you complete your declaration quickly and you pay the same amount of duty as if you had declared each item separately.

In some cases, you can end up paying more duty when using grouping. This usually happens when you have more goods at a lower rate of duty with a good that attracts a higher rate of duty.

For example, your consignment has a total of 5 commodity codes. 4 out of 5 commodity codes attract between 0 and 3% duty. The last commodity code attracts 12% duty. If you meet the conditions for using grouping you will need to total the 5 commodities and declare them using the commodity code attracting 12% duty. In this case, grouping may not be a suitable option as you will pay more duty than if you had declared the 5 commodity codes as 5 individual items.

What you need to know about your goods before using grouping

To use grouping you must know:

how your goods will move or have moved to Northern Ireland (from Great Britain to Northern Ireland or from the rest of the world – excluding the EU)
the ‘risk’ status of your goods – whether they are ‘at risk’ of onward movement to the EU or ‘not at risk’ of onward movement

There are other details you will need to know about the goods to decide whether they can be grouped or not. You will need to search for information about your commodity codes using the Northern Ireland Online Tariff (opens in a new tab) to help identify:

the unit of measurement for the goods (if applicable) - shown as supplementary units on the tariff
the third country duty applicable to the goods - shown in the Import duties section of the tariff
if the goods are subject to prohibitions, restrictions or licensing (goods are eligible for grouping if exempt from license requirements) - shown in the EU import controls section of the tariff

You can also use the tariff to find out if your goods are subject to other tariff measures, including if you can claim a preferential rate of duty on them.

When can you use grouping?

Grouping can be used on:

the Internal Market Movement Information (IMMI)
supplementary declarations
standard declarations (previously known as full frontier declarations)

To use it, you will need to add additional procedure code F47 on your declaration. You will also need to add document codes and additional information codes depending on the declaration type. In some scenarios you may need to use more than one additional procedure code. These are described in the following guidance:

You must meet the conditions to use this simplification and keep evidence to show how your goods were grouped.

When you cannot use grouping

Grouping cannot be used on:

entry summary declarations (ENS)
standard declarations and supplementary declarations where goods are being moved into or out of a customs special procedure, such as a customs warehouse
export declarations

If you use the Trader Support Service to complete an ENS and customs declaration as part of the combined journey, you cannot use grouping.

There are other circumstances where grouping cannot be used. These are stated in the completion rule instructions for additional procedure code F47. You will need to read the completion instructions with a particular focus on the general conditions as well as the Northern Ireland conditions and restrictions.

To find out more on when you cannot use grouping:

on the IMMI, see the completion instructions for additional procedure code F47 for IMMI (opens in a new tab)
on a supplementary declaration or standard declaration, see the completion instructions for additional procedure code F47 for import declarations (opens in a new tab)

The conditions for using grouping can change at any time. You need to check that your movement and goods comply with the conditions before each use of this simplification.

Grouping using the Trader Support Service

How you group goods is dependent on the type of declaration you use.

Supplementary declarations or standard declarations

Example 1 – Great Britain to Northern Ireland ‘not at risk’ goods

A business is moving clothing from Great Britain to Northern Ireland for sale at a retail store in Armagh.

The goods in this movement are:

moving from Great Britain to Northern Ireland as UK domestic goods (UK duties paid)
‘not at risk’ for onward movement to the EU

The business is moving 4 types of goods.

Table showing example of 5 'not at risk' goods moving from Great Britain to Northern Ireland which could be grouped as a single record.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Duty %	Total value
Boys Cotton t-shirts, size S	6109100010	China	1 pack of 5	12	£50
Girls cotton dresses, size M	6204420090	India	2 packs of 10	12	£100
Women’s fine knit turtle neck jumpers, size S	6110301000	Bangladesh	2 packs of 10	12	£80
Men’s shirts 50% polyester 50% modal, size 15”	6105209000	Cambodia	1 pack of 5	12	£25

After checking the Northern Ireland Online Tariff, these goods can be grouped into a single goods record because:

they all attract the same rate of duty – 12%
they all have the same measurement unit on the trade tariff – number of items
there are no license requirements for the goods
they are not subject to prohibitions or restrictions

After checking the general conditions, as well as the Northern Ireland conditions and restrictions as listed under additional procedure code F47, these goods can be grouped:

using any one of the 4 commodity codes
using any of the 4 countries of origin because they are UK domestic goods
using the totals of unit of measurement (quantity), value and packages for all commodity codes

The business can now group these goods together.

Table showing example of 5 'not at risk' goods moving from Great Britain to Northern Ireland which have been grouped as a single record.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Duty %	Total value
Mixed clothing (t-shirts, dresses, turtle neck jumpers and shirts)	6109100010	China	6 packs of 30	12	£255

Example 2 – Great Britain to Northern Ireland ‘at risk’ goods

A business is moving various goods from Great Britain to Northern Ireland for sale on their online store. The business distributes their sold products from their warehouse in Newry.

The goods in this movement are:

moving from Great Britain to Northern Ireland as UK domestic goods (UK duties paid)
‘at risk’ of onward movement to the EU

The business is moving 4 types of goods.

Table showing example of 4 'at risk' goods moving from Great Britain to Northern Ireland which could be grouped into 2 records.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Duty %	Total value
Chocolate flavoured Cigars (packs of 5)	2402100000	United Kingdom	200 packs of 1000	26	£2000
Menthol Cigarettes (packs of 20)	2402209000	United Kingdom	5 packs of 1000	57.60	£100
‘1 world’ flip flops, black, size 8 (EU 42)	6402200000	Morocco	1 pack of 10	17	£34
Black leather gloves, size M	4203299000	Morocco	2 packs of 25	7	£12

After checking the Northern Ireland Online Tariff, these goods cannot be grouped into a single goods record because:

they attract different rates of duty
they have different measurement units
the cigars and cigarettes are subject to excise duty

After checking the general conditions and the Northern Ireland conditions and restrictions as listed under additional procedure code F47, these goods can be grouped:

according to their measurement units
using any of the origins of the grouped goods according to their measurement unit
using the totals of unit of measurement (quantity), value and packages for each goods record grouped according to their measurement unit

In addition:

a preferential rate of duty can be claimed for the cigars and cigarettes of UK origin under the trade and cooperation agreement (TCA), reducing the third country duty from 57.60% to 0%.
the cigars and cigarettes are excise goods, which must also be declared with additional procedure code 1EB. The goods meet the conditions for using this additional procedure code.

These goods can now be grouped.

Table showing example of 4 'at risk' goods moving from Great Britain to Northern Ireland which have been grouped into 2 single records.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Duty %	Total value
Chocolate flavoured cigars and menthol cigarettes	2402100000	United Kingdom	205 packs of 2000	0	£2100
Black flip-flops and leather gloves	6402200000	Morocco	3 packs of 35	17	£159

Example 3: rest of the world (excluding the EU) to Northern Ireland ‘at risk’ goods

A business is moving various goods from rest of the world (excluding the EU) to Northern Ireland for sale in their retail store and online shop.

The goods in this movement are:

moving from rest of the world (excluding the EU) to Northern Ireland as non-UK domestic goods (UK duties unpaid)
‘at risk’ for onward movement to the EU

The business is moving 5 types of goods.

Table showing example of 5 'at risk' goods moving from Rest of World to Northern Ireland which could be grouped into fewer records.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Duty %	Total value
Lubricating oil for bicycles – 1 litre	2710199990	Egypt	2 packs of 10	3.7	£100
Men’s bicycle helmet – size L - red	6506101000	China	10 packs of 10	2.70	£100
‘cool rider’ men’s cotton t-shirts	6109100010	Morocco	2 packs of 20	12	£200
Men’s mountain bike 26” frame - red	8712003090	China	5 packs of 5	14	£500
‘cool rider’ black baseball caps	6505003000	Thailand	2 packs of 50	2.70	£200

After checking the Northern Ireland Online Tariff, these goods cannot be grouped as a single goods record because:

they attract different rates of duty
they have different measurement units on the tariff
the lubricating oil is subject to excise duty
the men’s mountain bike is subject to anti-dumping duty

After checking the general conditions and the Northern Ireland conditions and restrictions as listed under additional procedure code F47, these goods can be grouped:

according to their measurement units
using any of the origins of the grouped goods according to their measurement unit
using the totals of unit of measurement (quantity), value and packages for each goods record grouped according to their measurement unit

In addition:

the men’s mountain bike attracting anti-dumping duty cannot be grouped and must remain as a single goods record
the lubricating oil is the only excise good, so it must remain as a single goods record

This means that 3 of the products can be grouped.

Table showing example of how some 'at risk' goods moving from Rest of World to Northern Ireland could be grouped into a single record.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Duty %	Total value
Men’s bicycle helmets, t-shirts and baseball caps	6109100010	Morocco	14 packs of 80	12	£500

These goods still have to be entered as separate goods records.

Table showing example of how 'at risk' goods moving from Rest of World to Northern Ireland which could be grouped into 2 records.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Duty %	Total value
Men’s mountain bike 26” frame - red	8712003090	China	5 packs of 5	14	£500
Lubricating oil for bicycles – 1 litre	2710199990	Egypt	2 packs of 10	3.7	£100

Internal Market Movement Information (IMMI)

The approach to grouping when using the IMMI is different to supplementary or standard declarations.

Rather than looking at duty rates and measurement units, goods on the IMMI are grouped according to their category.

Only standard goods and category 2 excise goods (not subject to licence requirements) can be grouped. Any goods subject to documents or licensing cannot be grouped.

You must check the category of your goods to help you decide if your goods can be grouped. You will still need to consult the Northern Ireland Online Tariff to find out other information about your goods, such as whether they are subject to prohibitions or restrictions.

Remember, you must be eligible to use the simplified processes for Internal Market Movements to use the IMMI.

Example 1: Great Britain to Northern Ireland single category goods (standard)

A business is moving cosmetics from Great Britain to Northern Ireland for sale at a retail store in Belfast.

The goods in this movement are:

moving from Great Britain to Northern Ireland as UK domestic goods (UK duties paid)
‘not at risk’ for onward movement to the EU

The business is moving 4 kinds of goods.

Table showing example of 5 'not at risk' standard goods moving from Great Britain to Northern Ireland, which could be grouped as a single record.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Total value
Matt lipstick – colour ‘ruby rose’	3304100000	United Kingdom	2 packs of 100	£100
XL volume mascara – colour jet black	3304200000	United Kingdom	1 pack of 50	£100
Liquid foundation – colour sandstone	3304990000	Italy	2 packs of 50	£200
Foundation stick – colour tan dream	3304990000	USA	2 packs of 50	£300

The standard goods category was confirmed using check the category of your goods.

After checking the Northern Ireland Online Tariff, these goods can be grouped because they are:

standard goods
exempt from documentary requirements
not subject to prohibitions or restrictions

After checking the general conditions and the Northern Ireland conditions and restrictions as listed under additional procedure code F47, these goods can be grouped:

using any one of the 4 commodity codes
using any of the 4 countries of origin because they are UK domestic goods
using the totals of the value and packages for all commodity codes

These goods can now be entered as a single goods record.

Table showing example of 5 'not at risk' standard goods moving from Great Britain to Northern Ireland, have been grouped as a single record.
Goods description	Commodity code	Country of origin	Number of packages and quantity	Total value
Lipsticks, mascaras and foundations (liquid and stick)	3304100000	United Kingdom	7 packs of 250	£700

Example 2: Great Britain to Northern Ireland dual category goods (standard and category 2)

A business is moving various products from Great Britain to Northern Ireland for sale at a retail store in Larne.

The goods in this movement are:

moving from Great Britain to Northern Ireland as UK domestic goods (UK duties paid)
‘not at risk’ for onward movement to the EU

The business is moving 4 kinds of goods.

Table showing example of a mix of 'not at risk' standard and category 2 goods moving from Great Britain to Northern Ireland, which could be grouped as a single record.
Goods Description	Commodity code	Country of origin	Number of packages and quantity	Total value
Chocolate biscuit - 500g packet	1905311900	Spain	5 packs of 30	£75
Milk chocolate bars – 50g slab	1806329000	Switzerland	2 packs of 50	£100
Champagne 12% ABV – 75cl bottle	2204101100	South Africa	2 packs of 10	£300
Prosecco 8% ABV – 75cl bottle	2204101500	USA	2 packs of 10	£200

The category of goods was confirmed using the check the category of your goods service as:

Standard goods – chocolate biscuits and chocolate bars
Category 2 non-licensable excise goods – champagne and prosecco

After checking the Northern Ireland Online Tariff, these goods cannot be grouped as a single goods record because they are:

different categories of goods

After checking the general conditions and the Northern Ireland conditions and restrictions as listed under additional procedure code F47, these goods can be grouped:

according to the category of the goods
using any of the countries of origin according to the category of goods because they are UK domestic goods
using the totals of the value and packages of the commodity codes according to their category

These goods can be grouped as 2 goods records.

Table showing example of a mix of 'not at risk' standard and category 2 goods moving from Great Britain to Northern Ireland, have been grouped into 2 records.
Goods Description	Commodity code	Country of origin	Number of packages and quantity	Total value
Chocolate biscuits and bars	1905311900	Spain	7 packs of 80	£175
Champagne (12% ABV) and prosecco (8% ABV) in 75cl bottles	2204101100	South Africa	4 packs of 20	£500