Online PHP editor | refs for QAIG3

<?php $input = [ [ 'id' => 96, 'shipping_no' => 212755-1, 'part_no' => 'reterty', 'description' => 'tyrfyt', 'packaging_type' => 'PC' ], [ 'id' => 96, 'shipping_no' => 212755-1, 'part_no' => 'dftgtryh', 'description' => 'dfhgfyh', 'packaging_type' => 'PC' ], [ 'id' => 97, 'shipping_no' => 212755-2, 'part_no' => 'ZeoDark', 'description' => 's%c%s%c%s', 'packaging_type' => 'PC' ] ]; $result = []; foreach ($input as $row) { $id = $row['id']; unset($row['id']); if (isset($result[$id])) { $result[$id]['value'][] = $row; } else { $result[$id] = [ 'key' => $id, 'value' => [$row] ]; } } var_export( array_values($result) );