General information, not legal, tax or customs advice. Last updated 28 September 2026.
What CN22 and CN23 are
CN22 and CN23 are the customs declaration forms used for international post under Universal Postal Union rules. The CN22 is the short form for lower-value items and the CN23 is the full form, used for higher-value items and many commercial parcels. Each postal service sets its own rules on which form to use: Royal Mail, for example, has used the CN23 for all postal shipments since 1 June 2026. Check your postal service’s page below before you post.
What to write on the form
- Sender and recipient: full names and addresses, with phone numbers or email addresses. Many services now require the recipient’s contact details.
- Category of item: sale of goods, gift, commercial sample, documents, returned goods or other. Anything a customer paid for is a sale of goods, even if it is a present for someone else.
- A detailed description of each item: what it is and what it is made of, such as “women’s cotton T-shirt”, not “clothing” or “gift”.
- Quantity, net weight and value of each item, and the currency.
- The HS tariff number (at least the first six digits) and the country of origin of each item. Many countries require these for commercial items.
- Total gross weight and total value, and on the CN23 the postage paid.
- Invoice number, and any licence or certificate numbers if the goods need them.
- Your signature and the date.
Electronic customs data
Most postal services now need the customs details electronically before the parcel travels, usually entered online when you buy postage rather than handwritten. The EU, the UK and the US all use advance electronic data for postal imports, and a parcel without it can be delayed or returned.
Common mistakes that delay parcels
- Vague descriptions such as “goods”, “parts” or “gift”.
- Marking a sale as a gift or declaring a lower value. This is against the law and can lead to penalties, delays or seizure.
- Missing HS codes or country of origin on commercial items.
- Values in the wrong currency, or totals that do not match the commercial invoice.
- No commercial invoice with a commercial shipment when the service or the destination asks for one.
Official pages from each postal service
- USPS: customs forms
- Royal Mail: international shipping guide
- Canada Post: online customs form
- Australia Post: international customs forms
Look up HS codes and duty with government tools
- U.S. International Trade Commission: Harmonized Tariff Schedule search
- GOV.UK: Trade Tariff, commodity codes, duty and VAT rates
- European Commission: EU customs tariff (TARIC)
Add a commercial invoice with the same descriptions, values and HS codes.
Commercial invoice templateQuestions
Should I mark a customer’s order as a gift?
No. Anything a customer paid for is a sale of goods, even if it is a present for someone else. Marking it as a gift is a false declaration.
Which form do I need, CN22 or CN23?
It depends on the value and on your postal service’s rules. Royal Mail has used the CN23 for all postal shipments since 1 June 2026. Check your postal service’s page, linked above.
Where do I find the HS code?
Use the destination’s official tariff tool. The first six digits are the same in most countries.