The Department of State Revenue for Pavlodar region explains the key features of filling in column 31 "Cargo spaces and description of goods" when submitting a declaration for goods. Column 31 is one of the important sections of the declaration. The complete information indicated in it is necessary for the unambiguous identification of products and their correct classification according to the 10-digit HS code of the EAEU.
The correctness and completeness of column 31 directly affects:
- accuracy of financial calculations: correctness of calculation and payment of customs duties, taxes and other mandatory payments;
- compliance with regulations: application of non-tariff regulation measures, special protective measures, prohibitions and restrictions;
- legal protection: effective control in the field of intellectual property rights protection;
- optimization of procedures: minimizing customs risks, reducing the volume of inspection activities and significantly speeding up the release of goods.
The procedure for filling in column 31 is regulated by the Decision of the Customs Union Commission of May 20, 2010 No. 257. The requirements for detailing information on certain types of goods (including those placed under the procedures of release for domestic consumption, customs warehouse, processing, temporary import/export, reimport, re-export, STZ and free warehouse) are approved by Appendix No. 2 to this In order. The use of exclusively generalized product names is unacceptable – the description must be complete, clear and understandable.
In order to avoid delays in registration and the risk of being held administratively liable for violating the declaration procedure, the Department recommends that participants in foreign economic activity conduct a thorough reconciliation of the data before submitting the declaration. The information in column 31 must strictly correspond to:
1. Commercial, transport, technical and other related documents;
2. The actual characteristics and physical condition of the declared cargo.
Compliance with established customs rules on the part of businesses is a key condition for transparency of processes and prompt passage of all customs procedures.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1294599?lang=ru