How to describe one product in a PKWiU enquiry to GUS
Product description requirements in the GUS form: purpose, construction or full percentage composition, form, and optional WIT or CN details.
For an enquiry requesting a classification code under PKWiU, the GUS form instructions require a detailed description of one product. This article covers only the preparation of that description, without assigning a specific classification code to the product.
One classification and one product
The electronic form must specify one classification and describe only one subject — in this case, one product.
If there is more than one enquiry, they must be submitted on separate forms. The separate-form requirement applies to all three submission channels listed in the instructions:
- email;
- the electronic form;
- traditional submission.
What the product description should contain
The instructions require a detailed account of:
- What the product is — the type of product.
- What it is used for — its purpose.
- Its construction or composition — meeting the full percentage composition requirements if you describe its composition.
- The form in which it occurs.
Percentage composition: the full 100% of the product
If you describe the product's composition, you must provide its full percentage composition, accounting for 100% of the product. For every ingredient, you must specify:
- its percentage share of the product;
- the role it plays in the product.
The composition description should therefore cover every ingredient, not just the main one. A list of ingredient names alone does not replace information about their percentage shares and roles.
WIT number or CN code — optional
The instructions provide for optionally supplying the number of a WIT issued for the product or the CN code used. They do not present this information as an unconditional requirement for every description.
This refers to the number of a WIT already issued for the product being described or to the CN code used, not to determining a new code within this guide.
Optional organisation of the specification
As an organisational recommendation, before writing you can gather the product details in one note: product identification, purpose, construction or full percentage composition with each ingredient's role, form, and an optional number of an issued WIT or the CN code used. This note is not an additional requirement of the form.
The requirements described here are based on the GUS form — application for a classification interpretation.
