Description of goods in foreign trade processes (in the EU)
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'The challenge of correctly describing goods in customs declarations' was the topic of a recent EU Customs Roundtable session, where Christopher Matt (MA-TAX Consulting GmbH) explains why the goods description is the true starting point of tariff classification and how German customs is now enforcing these requirements in practice.
Topics covered:
- Why the written goods description is the customs officer's only window into a shipment, and how it links to the applicable customs tariff code and regulatory measures
- The EU legal requirements for the goods description as data element 1805: identifying the goods, precision for correct classification, and information needed for specific regulations
- How to state the technical parameters that exclude an item from the dual-use goods list
- Practical drafting rules: using clear, non-technical language and avoiding unexplained trade names or vague material references
- Why the goods description, physical properties and tariff code must all be mutually consistent
- German customs authorities' recent enforcement of these description rules and the "master data" rework letters businesses are receiving
- Worked examples of incorrect versus correct goods descriptions (a shackle, O-rings/seals, a dishwasher housing) and why vague quantitative terms like "up to" or "over" are no longer accepted
For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.
Please note that this summary was generated using AI, based on the recording and available slides.
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