Identity of goods means being able to link the physical items to the goods described in the relevant customs records. It is particularly important when a procedure depends on proving that returned or temporarily moved equipment is the same equipment previously declared.
Useful identification evidence
Serial numbers, manufacturer plates, model details, asset identifiers and dated photographs can help. The evidence should distinguish the actual item from another product of the same type.
For a group of identical components without individual serial numbers, ask the representative what evidence is suitable for the procedure rather than inventing identifiers after the event.
Create a connected record
| Record | What should correspond |
|---|---|
| Invoice or value document | Product description and relevant identifiers |
| Packing list | Which item is inside which package |
| Earlier customs record | The goods previously declared |
| Photographs | The item’s identifiers and recognisable features |
Preserve access without weakening packaging
Photograph identification marks before packing and record where they are located. If inspection access is likely to be needed, discuss the packaging approach with the representative and packaging supplier. Do not leave fragile goods inadequately protected simply to expose a number.
Check for substitutions and repairs
If an item was replaced, modified or repaired, explain that. A returned replacement unit may not qualify under a procedure based on the identity of the original goods.
Provide the information before collection so it can be reviewed with the relevant declarations. Read returned goods, customs inspections and packing lists.