begin
DECLARE @orders xml =
'<Orders>
 <Order>
  <Customer>Василий</Customer>
 </Order>
 <Order>
  <Customer>Петров</Customer>
 </Order>
 <Order>
  <Customer>Иванов</Customer>
  <dopparam>
	<idval>102</idval>
	<val>Сантехник</val>
  </dopparam>
  <dopparam>
	<idval>103</idval>
	<val>Водитель</val>
  </dopparam>
  <dopparam>
	<idval>104</idval>
	<val>Домохозяин</val>
  </dopparam>
 </Order>
</Orders>';

DECLARE @docHandle int;
EXECUTE sp_xml_preparedocument @docHandle OUTPUT, @orders
SELECT * FROM OPENXML(@docHandle, N'/Orders/Order')
  WITH
  (
    Customer nvarchar(128) 'Customer',
	idval int 'dopparam/idval',
	val nvarchar(50) 'dopparam/val'
  )
EXECUTE sp_xml_removedocument @docHandle;
end
GO