Ref. Ares(2021)1627154 - 04/03/2021

EUROPEAN COMMISSION
DIRECTORATE-GENERALTAXATION AND CUSTOMS UNION
Customs Policy, Legislation, TariffCustoms processes and Project management

Brussels,
TAXUD b.1(2021)1688480
Working document EN v4.10

Guidance on acceptable and unacceptable terms
for the description of goods

DISCLAIMER
It must be stressed that this guidance document does not constitute a legally binding
act and is of an explanatory nature. Legal provisions on customs legislation takeprecedence over the contents of the guidance document and should always beconsulted. The authentic texts of the EU legal instruments are those published inthe Official Journal of the European Union. As regards judgements of the Court ofJustice of the European Communities, the authentic texts are those given in thereports of cases before the Court of Justice and the Court of First Instance.

1.

INTRODUCTION

The revised Annex B and Annex D to the Commission Delegated Regulation (EU)2015/24461 laid down that goods description (for the columns A1, A2, D3, G4, G5, H6, H7
and all F columns used for data element 18 05 000 000 respectively column H6 used for dataelement 6/8) “is a plain language description that is precise enough for Customs services to beable to identify the goods.”
In the Notes in relation with data requirement 18 05 000 000 ‘Description of goods’, therevised Annex B to the Commission Delegated Regulation (EU) 2015/2446 provides (for A1,A2 and all F columns) that “General terms (i.e. “consolidated”, “general cargo”, “parts” or“freight of all kinds”) cannot be accepted. A non-exhaustive list of such general terms anddescriptions is published by the Commission”.
The objective of this guidance is to meet the legal requirement to publish such a list wherelegally required and to give guidance for all situations where a plain language description isrequired.
This legal requirement stems from the need for customs administrations to be able to basetheir risk-analysis on adequate descriptions of goods, in particular where a commodity code is
not provided by the declarant of the summary declaration. A too vague description of thegoods would not provide Customs administrations with the means to identify consignments,
which might represent risks for the Union and its citizens; this might lead to unnecessary andcostly efforts and delays in the supply chain; such as physical examinations of theinsufficiently described goods concerned, in order to ascertain their real nature.
The list of generic, unacceptable terms and the suggested alternatives that would beacceptable by customs, hereafter referred to as "the list", is contained in the Annex to thisguidance.
2.

3.

PRINCIPLES
2.1.

The list is not of an exhaustive nature, and aims at providing examples of
unacceptable and acceptable wordings that are meant as a guidance.

2.2.

The list is by nature dynamic. Everyday practice will show that new unacceptableterms will be identified and will need therefore to be added to the list as time goesby. This dynamic aspect of the list will require a certain level of maintenance by
the Commission in coordination with Member States.

PUBLICATION
Given its dynamic nature, and the importance to provide quick updates, the list needs tobe published on the internet, in any respect on TAXUD website, for the benefit of all
potential interested parties.

1Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No
952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisionsof the Union Customs Code (OJ L 343, 29 December 2015, p. 1 – 557)
2

ANNEX

List of examples of acceptable and unacceptable descriptions ofgoods

Unacceptable

Acceptable

Accessories

Bathroom fittings, Lighting and electrical accessories,

Adapter(See other specific examples in the table)

Agricultural products

Oranges, Fish, Rice, Bread

Aid consignment

Blankets, Medications

Alcohol

Denatured industrial ethyl alcohol, undenatured industrial ethyl
alcohol of an alcoholic strength by volume of 80 % vol., Whiskey,Rum

All kind of Cargo(See other specific examples in the table)

All kind of Goods(See other specific examples in the table)

Animals

Horse, Poultry, Bovine

ApparelMen's Shirts, Lingerie, Girls' Vests, Boys’ Jackets

Appliances

Refrigerator, Stove, Microwave Oven, Coffee Machines

Arms

Daggers, Machine guns

Articles(See other specific examples in the table)

Artwork(Specify which type of Artwork: Bust, picture, bronze sculpture)

As ordered […](See other specific examples in the table)

As per attached[invoice](See other specific examples in the table)

Attached [manifest](See other specific examples in the table)

Auto

Ford Fiesta, VW Polo

Auto Parts

Automobile Brakes, Windshield Glass for Automobiles

Automobiles

Ford Fiesta, VW PoloAWB/ HAWB(See other specific examples in the table)

Baggage(See other specific examples in the table)

Bags (or other types of (See other specific examples in the table)

3Unacceptable

Acceptablepackaging)Battery

Lithium batteries

Bazaar goods(See other specific examples in the table)

Biological Substances(See chemicals or other specific examples in the table)

Birthday gifts(See other specific examples in the table)

Bits(See other specific examples in the table)

Boards(See other specific examples in the table)

Box(See other specific examples in the table)

Cables(See other specific examples in the table)

Cars

Ford Fiesta, VW PoloCase(See other specific examples in the table)

Caps

Plastic Caps

Cartons, CTN

New packaging made of carton, Cartons to be recycled, A4 print
paper packaged in cartonsCharity(See other specific examples in the table)

Chemicals

The name mentioned in the ECICS database or the actual Chemicals
name (not brand name)Chemicals, flammable

The name mentioned in the ECICS database or the actual Chemicals
name (not brand name)Chemicals, hazardous

The name mentioned in the ECICS database or the actual Chemicals
name (not brand name)Chemicals, nonHazardous

The name mentioned in the ECICS database or the actual Chemicals
name (not brand name)

Cleaning products

Detergents

Clothes

Men's Shirts, Lingerie, Girls' Vests, Boys',Jackets

Clothing

Men's Shirts, Lingerie, Girls' Vests, Boys',Jackets

Collected items(See other specific examples in the table)

Commodity(See other specific examples in the table)

Company names(See other specific examples in the table)

Component(See other specific examples in the table)

4

Unacceptable2

Acceptable

Consol, CON, CNSL

(See other specific examples in the table)

Consolidated cargo(See other specific examples in the table)

Consolidated goods(See other specific examples in the table)

Consolidated(See other specific examples in the table)

Consolidation(See other specific examples in the table)

Consumer(See other specific examples in the table)

Courier(See other specific examples in the table)Courier bags

(See other specific examples in the table)

Courier goods(See other specific examples in the table)

Courier material(See other specific examples in the table)

Dangerous goods(See other specific examples in the table)

Decorative crafts(See other specific examples in the table)

Decorative items(See other specific examples in the table)

Decorations(See other specific examples in the table)

Didactic articles

Pencils, Smartboards, Books

Documents,Documentations,Docs, Dox

Passports (or any other kind of documents)

Drugs

Cough syrup, insulin doses, seasonal flu vaccine (preferably INN
name for a pure substance)

Drums2

Empty plastic barrels for packaging, Liquid hand soap transported indrums

e-Commerce(See other specific examples in the table)

Electronic equipment(See other specific examples in the table)

Electronic goods

Computers, Televisions, CD Players, Walkmans, Tape Record,
Mobile Phones, Monitors, Printers

Electronic items

Computers, Televisions, CD Players, Walkmans, Tape Record,
Mobile Phones, Monitors, Printers

Electronics

Computers, Televisions, CD Players, Walkmans, Tape Record,
Mobile Phones, Monitors, Printers”Drums” is acceptable where it refers to musical instruments

5Unacceptable

Acceptable

Equipment, EQP

Oil Well Equipment, Poultry equipment

Exhibition goods(See other specific examples in the table)

Express(See other specific examples in the table)

Firearm

Machine guns, Guns, Pistols

Fish

European Hake, Swordfish, Lobsters, Tuna

Food

Prepared cakes, Rice, Tomatoes sauce, Powdered eggs

Foodstuff

Beverages (See other examples for "Agricultural products")

Footwear(See other specific examples in the table)

Freight All Kinds(See other specific examples in the table)

Fresh FruitApples, Apricots, Bananas, PineapplesFresh Herbs

Basil, Thyme, Parsley

Fresh Plants

Lavandula angustifolia, Rosmarinus officinalis, Prunus avium

Fresh Vegetable

Broccoli, Tomatoes, Onions, Eggplants

From UPU Postal(See other specific examples in the table)

Fruit

Oranges, Pears, Bananas, Apples, Strawberries

Fruit products

Apricot pulp, Apple pulp, Mixed fruits pulp

Fruit Pulp

Apricot pulp, Apple pulp, Mixed fruits pulp

Fuel

Diesel fuel, Petrol, Gasoline

Garments

Cotton T-shirts, Silk headscarves

General cargo(See other specific examples in the table)

General goods(See other specific examples in the table)

General merchandise(See other specific examples in the table)

Gift box(See other specific examples in the table)

Gifts

Dolls, Remote Control cars (describe type of gifts)

Gizmos(See other specific examples in the table)

Glass

Glass panel for windows, Glass blocks

Goods, GDS(See other specific examples in the table)

Granulate(See other specific examples in the table)

6

Unacceptable

Acceptable

Handcraft(Describe which type of Handicrafts -Vases, dishes, Necklaces,
chairs-)Handicraft(Describe which type of Handicrafts -Vases, dishes, Necklaces,
chairs-)Handling codes(See other specific examples in the table)

Hardware for gift

(See other specific examples in the table)

Herbs

Basil, Thyme, Parsley

Home goods

Plates, Dishes, Tableware, ( See also examples for "Appliances")

Household goods

Plates, Dishes, Tableware, ( See also examples for "Appliances")

Invoice(See other specific examples in the table)

I.T. goods(See examples for "Electronics")

Industrial products(See examples for "Electronics")

Instruments(See other specific examples in the table)

Iron, SteelIron Pipes, Steel Pipes, Iron Building Material, Steel BuildingMaterial

Iso Tanks(See other specific examples in the table)

Jewellery, Jewelry(See other specific examples in the table)

Jewels(See other specific examples in the table)

Joint shipping(See other specific examples in the table)

Label

Paper printed A4 labels, Plastic labels

Leather Articles

Saddles, Leather Handbags, Leather Jackets

Line(See other specific examples in the table)

Likewise(See other specific examples in the table)

Liquids, Fluids(See other specific examples in the table)

Live Animals

Dogs (Labrador retriever), Cows (Aberdeen angus)

Live plants

Lavandula angustifolia, Rosmarinus officinalis, Prunus avium

Machine parts

Pump, Seals, Engines

Machinery

Metal Working Machinery, Cigarette Making Machinery, Sewing
Machines, Printing Machines

Machines( See Examples for "Machinery")7

Unacceptable

Acceptable

Mail(See other specific examples in the table)

Materials(See other specific examples in the table)

MDF

MDF boards, wooden chipboard for MDF

Meat

Poultry meat, Beef meat, Pork meat, Lamb meat

Medical equipment

Band aids, Medical ventilator, blood sampling syringes

Medicines

Antiviral sprays, Viagra pills, Painkillers, Anti-inflammatories,
Mucolytic (preferably INN name for a pure substance)

Merchandise, Merc.

(See other specific examples in the table)

Metal

Iron scrap, Steel tubes, Aluminium wire

Miscellaneous
products, Misc,Mixed, Mix(See other specific examples in the table)

Model(See other specific examples in the table)

None(Describe type of goods)

Non-Woven(See other specific examples in the table)

Odd parts(See other specific examples in the table)

Oil

Mineral oil, lubricating oil, vegetable oil, palm oil

Ore

Iron Ore, Copper OreOthers(See other specific examples in the table)

Pad(See other specific examples in the table)

Package numbers(See other specific examples in the table)

Pallets, PLT

Empty wooden pallets, Empty steel pallets for airfreightParcel(See other specific examples in the table)

Party accessories(See other specific examples in the table)

Parts(See Examples for "Machine parts")

Perishables

Broccoli, Tomatoes, Chicken breasts

Personal address(See other specific examples in the table)

Personal effects(See Examples in the Table)

Pharmaceutical

Cough syrup, insulin doses, seasonal flu vaccine (preferably INN
name for a pure substance)8Unacceptable

Acceptable

Pieces, pces

(See other specific examples in the table)

Pipes

Plastic Pipes, Steel Pipes, Copper Pipes

PlantsCut Christmas trees, Tulips bulbs, fresh Lavandula angustifolia inpots, cuttings of rosemary in pots

Plastic Goods

Plastic Kitchenware, Plastic House WarePlates

Vehicle registration plates, Iron plates

Polyurethane

Polyurethane Threads, Polyurethane Medical Gloves

PowderWheat flour type 00, Industrial icing sugar, Iron powder

Pre-addressed parcel(See other specific examples in the table)

Printed material

Paper labels with logo, Printed plastic fabric in rolls

Private things(See other specific examples in the table)

Produce(See other specific examples in the table)

Products(See other specific examples in the table)

Propellant(See Examples for Chemicals)

PVC items(See other specific examples in the table)

Quilts

Cotton quilts (beddings)

Raw material(See other specific examples in the table)

Returned goods(See other specific examples in the table)

RodWelding Rod, Fuel Rod, Copper Rod

Rubber Articles

Rubber Hisses, Rubber Conveyor Belts

Said to Contain(See other specific examples in the table)Sample(See other specific examples in the table)

Samples for analysis

Blood sample for analysis, Salt (sodium chloride) for analysis

Sanitary goods

Towels, Buckets, Detergents, Tooth brushes

Scrap

Plastic Scrap, Foam Scrap, Iron Scrap

See [invoice](See other specific examples in the table)

See attached invoice(See other specific examples in the table)

Several(See other specific examples in the table)

Several goods(See other specific examples in the table)

9Unacceptable

Acceptable

Shoes

Men leather shoes, Women plastic sandals, Kids fabric shoes

Snickers(See other specific examples in the table)

Souvenirs(See other specific examples in the table)

Spare(See Examples for "Machine parts")

Spare parts, SPPT

(See Examples for "Machine parts")

Sporting Goods

Football shoes, boxing gloves, surf board

Stuff(See other specific examples in the table)

Substance(See other specific examples in the table)

Tablet accessories

Plastic cases for tablets, Chargers for tablets

Tablets

iPad, Tablets Samsung

Technology(See other specific examples in the table)

Test

COVID-19 Quick tests, Leather shoes (sample), Recycled toilet
paper (test shipment)

Textile goods

Cotton fabric in rolls, Polyester curtains, Cotton sheets

TextilesLinen Fabric, T-shirts (See Examples for "Apparel)Things(See other specific examples in the table)

Tires

New car tires

Tools

Hand Tools, Electric Tools

Toys(See Examples for "Gifts")

TubingCopper tubes, Iron tubes

Uniform

Men's Shirts, Lingerie, Girls' Vests, Boys' Jackets

Vaccine(See other specific examples in the table)

Various(See other specific examples in the table)

Various goods(See other specific examples in the table)

Various products(See other specific examples in the Table)

Vegetables

Broccoli, Tomatoes, Onions, Eggplants

Vehicles(See other specific examples in the table)

Waste(See other specific examples in the table)

Weapons

Daggers, Machine guns

10

Unacceptable

Acceptable

Wearing apparel

Men's Shirts, Lingerie, Girls' Vests, Boys' Jackets

White goods(See other specific examples in the table)

Wires

Iron and Steel Wire, Copper Wire

Wooden articles

Wooden furniture, Wooden kitchen utensils

List of examples of unacceptable characters in descriptions ofgoods

1004, 1005, etc.
(numbers)

Not accepted to be only numbers

WPX, .wpx(file extension)

File extensions not accepted

XXX, …
(three or more equalsymbols or letters)

Not accepted to be only 3 or more equal symbols or letters“.”, “-“, “ ”(empty characters)

Not accepted to be only empty characters$%^&< > : " / \ | ? *(special characters)

Not accepted to be only special characters!£12(special charactersand numbers)

Not accepted to be only special characters and numbers

Electronically signed on 04/03/2021 11:40 (UTC+01) in accordance with article 11 of Commission Decision C(2020) 448211