Help with customs and sending goods abroad

Do I need to fill out a customs form?

Yes, a fully completed and accurate CN22/23 needs to be completed along with supporting electronic customs data when sending items which have a retail value or are deemed to have an intrinsic value such as gifts, commercial samples (that fully comply to HMRC guidelines), sale of goods, returned goods etc in any format (The only exception being items of personal correspondence) to a country outside the UK.

Goods sent from Northern Ireland to the EU are exempt and do not require a physical declaration to be attached to the outside of the item. However, Royal Mail shipping solutions will mandate the capture of customs data for the shipment to be completed and whilst a physical Customs Declaration, CN22/CN23, will be printed it is not required to be affixed to the outside of the item. Items (excluding personal correspondence) sent from NI to outside of the EU require both full and accurate Electronic Customs Data and also an electronically produced physical CN22/CN23 to be affixed to the item.

For more information about our personal and non-personal correspondence services and definitions of each please see here

Items sent without a customs declaration (CN22 or CN23) or an incorrectly or partially completed declaration may be delayed or returned to sender and charges applied. Details of Royal Mail charges can be found on royalmail.com/surcharges

There are two types of form, depending on the value of the items sent. Please make sure you use the correct one:

• For items with a value up to £270 use customs declaration form CN22.
• For items with a value over £270 use customs declaration form CN23. It should be attached using the plastic wallet available from Post Office® branches.

The best method to create customs compliant labels and declarations is to use an approved shipping platform.

Click on the image below to see an example of a completed CN22 form.

Ensure that you securely affix the customs declaration and accompanying documents to the outside of the item. You must attach this to the same side as your address label where size permits, however if this not possible, we suggest that you attach it on the reverse/back of the item if there is sufficient space. This will help to facilitate customs clearance and enable it’s swift handling. Any items which do not conform with this guidance may be delayed or returned to sender and charges applied. If you’re using a CN23 form, enclose within the plastic wallet available from Post Office® branches and attach to the outside of the parcel as detailed above. All CN22 international items are eligible for our Label-less Collect My Item service where your local post person will bring you both a postage and a customs label for you to affix when you book a collection for your item.

As of 1 January 2019, it has been mandatory for account customers to provide this information to us electronically in the pre-advice they are sending. This is a requirement driven by Universal Postal Union (UPU), UK and EU legislation that is being enforced by countries around the world from 1 January 2021. For more information please refer to our Electronic Customs Data section.

How do I complete a customs declaration form for commercial mail?

The declaration must include a description of the contents and their value. It must also show that they are commercial items.

You should also include:

1. Commodity codes and country of origin

Enter the World Customs Organization Harmonised System tariff code and country of origin fields on the form. If you’re sending more than one commodity, list these details in the same order as the items in the ‘quantity’ and ‘detailed description of contents’ fields.

Please note: The country of origin is where the goods were produced, manufactured or assembled.

Get help classifying your goods on gov.uk or via our free tool parcelforce.com/tariffcode

2. Sender’s name and address

It’s essential that these appear either on the CN23 customs declaration form or, if you’re using form CN22, on the outside of the parcel.

To allow the destination country to process the parcel, please make sure the declaration is completed accurately and in full.

Please note: Leaving details off customs declarations can lead to delays, your item being returned to sender or even seizure by customs.

You can get more information from the HM Revenue & Customs (HMRC) website. Or call their advice line on 0300 200 3700.

3. EORI Number

You will also need to have an Economic Operator Registration and Identification (EORI) number to send outside of the UK starting with GB. If you do not have an EORI number you will need to register with the HMRC. www.gov.uk/eori

EU VAT & Customs Duties

• Customs clearance charges and fees may be payable on items/goods (excluding personal correspondence) entering the destination country including  the EU from the UK. These depend on the contents’ value. You will need to decide how the recipient will pay these as the parcel won’t be released until payment has been received. 
• Items sent to the EU from England, Scotland and Wales are subject VAT and duties in the EU. The value of goods thresholds are detailed below
• Since July 1 2021, items valued at under €22 sent to the EU are now subject to VAT or duties.
• Commercial items/goods (excluding personal correspondence) sent to the EU over €22  and below €150 may be taxed at the border and may incur a customs clearance/handling fee in the receiving country.
• Commercial items/goods sent to the EU over €150 may attract VAT, customs duties and a clearance/handling fee
• The customs authorities in the destination country and the customs thresholds in place determine if charges are due on imported goods.
• The levels and thresholds of charges vary from country to country. See guidance from the European Commission.

Find out more about sending gifts or goods abroad with HMRC’s guide for international post users

I’m sending goods to the Channel Islands. Do I need to complete a customs declaration form?

Yes, any goods or gifts, with the exception of personal correspondence need a fully completed and signed customs declaration form.

This includes Jersey, Guernsey, Alderney, Herm and Sark.

Please be aware:

• Gifts and goods sent to Jersey may be liable for Goods and Services Tax (GST), currently 5%.

Find out more about Jersey’s GST

Find out more about sending mail to the Channel Islands.

I’m sending mail to a British Forces Post Office (BFPO) destination. Do I need to complete a customs declaration form?

HMRC pays particular attention to all HM Forces Mail arriving in or leaving the UK.

You must complete a signed customs declaration for any mail containing gifts or goods for all BFPO destinations. This is regardless of value.

Please attach the form to the outside of the item.

How do I get proof of export if I’m exporting items overseas?

If you’re a VAT-registered business and intend to zero rate items being sent overseas, you’re required to present customs with proof of export.

You can get a Certificate of Posting (COP) at the Post Office® branch when you post your item. You can also get a signed certificate if you use our Business Collections service.

For more information about exporting goods from the UK and proof of export, please see our dedicated country guides.

Do I need an export licence?

Some goods can only be exported under the authority of an export licence. These include, but aren’t limited to, military goods, animal products, medicines, antiques and works of art.

You can get more information from the Export Control Organisation (ECO).

The ECO is responsible for regulation and licensing of so-called dual-use goods and military goods. It issues various types of licences. The terms and conditions of these must be followed by exporters and individuals at all times.

For more information, contact the ECO:

• Email eco.help@trade.gsi.gov.uk
• Telephone 020 7215 4594

You can apply for an export control licence from SPIRE, the ECO’s online system.

If a licence or certificate is required securely attach it to the parcel in an envelope marked "Export Licence/Certificate" and tick the relevant box on the CN23.

Help with customs fees