Accuracy and Completeness of Filling Out Box 31 of the Goods Declaration (GD)
Box 31 of the goods declaration—"Packages and description of goods – Marks and numbers – Container numbers – Number and kind"—is intended for recording detailed information that allows for the identification of the declared goods and the reconciliation of the information stated in the declaration with the goods actually being transported.
What must be considered when filling out this box?
When declaring goods, the foreign trade participant must ensure that the description is complete, accurate, and unambiguous.
Depending on the nature of the goods and the specifics of their movement, Box 31 must include information necessary for identification, such as: the name of the goods; details regarding the model, brand, article number, and other distinguishing characteristics; composition, manufacturing material, and key technical specifications (if relevant to identifying the goods); information on the manufacturer and trademark (where applicable); the quantity of goods and the unit of measurement; details regarding packaging, cargo units, and their markings; container numbers (if the goods are transported in containers); and other information required by customs legislation and necessary for identifying the goods.
Important: the description of the goods must be specific and informative.
Using only general terms that do not allow for the unambiguous determination of the goods' characteristics and type may necessitate requests for further clarification and the implementation of additional control measures.
For example, instead of general descriptions like "equipment," "spare parts," "plastic products," or "electronics," one must specify the exact name and characteristics of the goods to enable their identification.
Why is this important?
The information contained in Box 31 is used by customs authorities during customs control, including for: identifying the goods; verifying the consistency of declared information with submitted documents; and reconciling declaration data with the goods actually being transported. determining applicable customs-tariff and non-tariff regulatory measures; verifying compliance with established prohibitions and restrictions; applying the risk management system; and conducting post-release customs control.
Thus, the more accurate and complete the description of the goods, the less likely issues will arise during customs clearance.
Participants in foreign economic activity are advised to verify that the information in Box 31 matches the commercial, transport, and other documents accompanying the foreign trade transaction before submitting the goods declaration.
The State Revenue Committee urges participants in foreign economic activity to exercise due diligence when completing goods declarations. A complete and accurate description of goods facilitates more effective customs control, reduces the number of additional inquiries, and lowers the risk of delays during customs operations.
Please be advised that administrative liability applies for violations of the procedures for completing goods declarations.