ございます

1. 1Formal polite equivalent of ある, expressing the existence or possession of things.
2. 2In the form でございます, a formal polite copula meaning 'is / am / are.'Ex. 1
3. 3Attached to the ウ音便 (sound-changed) form of an い-adjective to describe a state with high politeness.Ex. 2

ございます belongs to formal, polite speech and is typical of customer service, business settings, announcements and reception desks. It is more polite than あります or です, and it is used for things or statements rather than to show respect for a person's actions or presence.

• でございますN4でございます is the usage of ございます that works like です: it attaches only to nouns and な-adjective stems. For existence use がございます, and for い-adjectives use the u-onbin (euphonic) form — never say 高いでございます.
• がありますN5があります and ございます mean the same when expressing existence or possession and are interchangeable, though がございます is more formal. The でございます (i.e., です) usage and the adjective usage cannot be replaced with があります.
• いらっしゃるN4いらっしゃる is an honorific that elevates a respected person, meaning they 'are (present),' 'go/come,' or are doing something; you cannot use ございます for a person's existence. でいらっしゃる is not used for things, nor when speaking to outsiders about people on your own side.
• があるN5がある expresses existence, possession, or that something happens, in a neutral register; for existence and possession, replacing があります with がございます makes it more formal. でございます and the polite adjective usage have no counterpart in がある.
• だ / ですN5だ／です express judgment and correspond to でございます; です attaches directly to い-adjectives without the u-onbin change. です is polite and だ is plain form, neither as formal as ございます, and neither is used to express existence.

ございます is the formal counterpart of がある/があります for things, and でございます replaces だ/です as a more polite copula. Unlike いらっしゃる, which respectfully describes a person's being, coming or going, ございます does not honor the person being talked about.