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Goods description

C3. Logistics, freight forwarding and multimodal trade

Definition

Description of goods for HS classification.

The goods description is the statement of what the cargo is, carried on the commercial invoice, packing list, transport document, and customs declaration so the shipment can be identified, valued, and classified. For customs it drives the Harmonized System classification that sets the duty rate, so it must be specific enough to assign an HS code, not a generic catch-all. Under UCP 600 Article 14(e) the description on a transport document may be in general terms not conflicting with the credit, but the commercial invoice description must correspond exactly to the credit. A vague or mismatched description causes customs holds and documentary discrepancies.

Source: WCO Harmonized System; ICC UCP 600 Article 14(e)