Goods descriptions

Information about descriptions of the goods.

When completing Customs Declaration Service (CDS) declarations, you must follow the completion instructions provided in the CDS Declaration Completion Instructions for Imports or CDS Declaration Completion Instructions for Exports. This includes providing an accurate classification for the goods and customs value.

If you are using the UK Continental Shelf (UKCS) declaration by conduct process to tell us about your movements, the submission required to support it simply requires a plain language description of the goods.

For example:

  • a drive shaft, drill bits, control panel and motor may be described as drilling equipment
  • you may also use oil well equipment as a description
  • various food items may be described as ambient food items, frozen food, meat products, or simply as non-controlled food items
  • floor cleaner, toilet rolls, cleaning cloths may be described as household goods or cleaning items

These examples are not exhaustive and there may be better descriptions that can be used to describe the goods that are moving. This should allow for identification of the items by Border Force or port or airport operators to facilitate examinations and to trace the goods through trader records when evidencing eligibility for Returned Goods Relief (RGR).