How to Describe Parcel Contents — Customs Declaration Guide

Writing a content description on a parcel feels like a minor administrative step — until it isn’t. The content description appears in three critical places: the customs declaration (which determines whether the parcel is stopped, taxed, or confiscated), the carrier’s liability records (which affect insurance claims), and the damage investigation (which affects compensation). Getting it wrong wastes time and money. This guide tells you exactly what to write.

1. Domestic vs. international — two different standards

Domestic shipments (within one country)

For shipments within a single country, the content description on the carrier label is primarily for claims purposes — no customs authority sees it. A general description is acceptable: “clothing”, “electronics”, “books and documents”. Be specific enough that a claims assessor can verify the contents if the parcel is lost.

International shipments (cross-border)

Everything changes for international shipments. The content description on the CN22 or CN23 form is read by:

• Customs officers — who decide whether to inspect, pass, tax, or confiscate
• X-ray operators — who compare the description to what they see
• Customs databases — which cross-reference declared values against market prices
• Claims departments — who use the description to validate loss or damage claims

A vague or inaccurate description creates problems at every one of these checkpoints.

2. The golden rule: specific, in English, with value

For every item in an international parcel:

• Specific — the type and material, not just the category
• In English — customs officers at every major hub read English. Your national language may not be understood.
• With value — in EUR (or the destination currency), accurate market price

3. Declaring value — why accuracy matters

Undervaluing (writing less than the actual value)

This is the most common mistake and a serious one. Undervaluing to avoid import charges is:

• A criminal offence in every jurisdiction — customs fraud, not a technicality
• Frequently detected — customs databases hold market price references. A declared value of €10 for a new iPhone triggers immediate scrutiny.
• It voids your insurance — if you declare €50 on a €500 item and it is lost, the carrier only compensates €50 regardless of what you paid
• Puts the recipient at risk — they may face fines or surcharges if customs reclassifies the value

For gifts or personal items (no receipt): declare the fair market value of a comparable item, new or used as appropriate.

”Gift” — no longer a magic word

The EU removed its €22 gift exemption in July 2021. The UK never had a significant gift threshold (and post-Brexit applies standard rules). Writing “gift” on the customs form:

• Does not reduce customs duty or VAT in EU, UK, or USA
• May slightly affect how some countries classify the shipment category (commercial vs personal)
• Should still be ticked as the category type if the item is genuinely a gift — but add the description and value as you would for any other item

The only major exception: some developing countries still have gift exemptions. Check the specific destination country’s customs authority website.

4. HS codes — required for CN23

The Harmonised System (HS) code is a 6-digit number that classifies every type of goods internationally. It determines the customs duty rate. Required on CN23 forms (above approximately €300), it is also good practice to include it on CN22 for lower-value technical goods.

How to find the HS code:

• EU: taric.ec.europa.eu — search by keyword
• UK: trade-tariff.service.gov.uk
• USA: hts.usitc.gov

Common HS codes for reference:

5. Fragile, liquid, and special-handling labels

Content description on the customs form does not replace physical packaging markings. For parcels requiring special handling:

• FRAGILE — write on all four sides and the top; use red fragile stickers. Does not guarantee careful handling but shifts liability if dropped damage is proven.
• THIS WAY UP — for items that cannot be inverted (liquid-filled items, certain electronics)
• LIQUID — required for parcels containing liquids shipped by surface; airlines have separate rules (100 ml per container by air)
• LITHIUM BATTERY — for any package containing a lithium-ion battery, include: “Contains lithium ion battery, <100 Wh, UN 3481” (device with battery) or “UN 3480” (standalone battery)

6. Second-hand and used goods

Always add “used” before the description for second-hand items — “Used laptop computer” not “laptop computer”. This affects:

• Customs valuation — used goods have a lower market value than new; declaring accurately avoids customs challenges
• Import rules — some countries restrict used goods imports (China has specific used goods prohibitions)
• Claims — if a used item is lost, the replacement cost is the second-hand market value, not the new retail price

7. What happens if you get it wrong

Summary

For domestic shipments, a general description is fine. For international: write specifically in English, item by item, with the real market value in EUR. Never use “personal items”, “misc”, or “gift” alone — they will trigger inspection. Do not undervalue — it is a criminal offence and voids insurance. For CN23, include the HS code. Mark special contents on the outer packaging (FRAGILE, LIQUID, LITHIUM BATTERY). Two minutes of accurate description prevents weeks of customs delays.