Customs authorities around the world have become firm about mail arriving in their country without the required customs declarations. So make sure that you’ve completed the relevant CN22 (new window)  or CN23 (new window) forms.

When sending packets or parcels outside the EU, you need to make sure that it is presented with the right forms. If you don’t, it’s likely it’ll be returned by the destination country’s customs service.

This is what you need to know:

• Any item with contents up to the value of £270 must have a current CN22 declaration attached to the front.
• The current CN22 declaration forms are white. The green version of this form expired in 2003 and should no longer be used.
• You need to sign and date the CN22.
• Any item sent with a value in excess of £270 must have a fully completed CN23 declaration. This should be attached using the plastic wallet available from any Post Office^® branch.
• Add your name and address to the top left hand corner of your package. This will enable us to return your package should overseas customs authorities refuse it entry into their country.

You will need to complete, sign and attach a customs declaration to all items containing goods or gifts being sent to destinations outside the European Union, including “printed papers”.

Any destination NOT listed here is considered ‘outside the EU’:

• Austria
• Belgium
• Bulgaria
• Cyprus
• Czech Republic
• Denmark
• Estonia
• Finland
• France
• Germany
• Greece
• Hungary
• Ireland
• Italy
• Latvia
• Lithuania
• Luxembourg
• Malta
• Netherlands
• Poland
• Portugal
• Romania
• Slovakia
• Slovenia
• Spain
• Sweden
• United Kingdom

You will also need to complete a customs declaration for the following EU destinations:

• Channel Islands - Jersey, Guernsey, Alderney, Herm and Sark
• Andorra
• Canary Islands
• Gibraltar 
• San Marino 
• Vatican City State

If you are sending commercial mail, ideally you should complete the World Customs Organisation (WCO) Harmonised System (HS) Tariff Code and Country of Origin fields in the same order as individual items are listed in the 'Quantity’ and ‘Detailed description of contents' fields.

To help you classify your goods, information is available on the Business Link (new window) website.

You are strongly advised to attach a copy of the commercial invoice to the outside of the package, using a plastic envelope (such as an SP126 available at Post Office^®), as this will help Customs clear your item.

More useful information can be found on the HM Revenue & Customs (new window) website and you can also contact the National Advice Service (NAS) for assistance and copies of their publications, including Customs Notice 143 - A guide for international postal users, on: 0845 0109000.

Leaving details off customs declarations can lead to delays, or can in some instances lead to your item being returned to sender or even seized by customs.

It is essential that the name and address of the sender appear on either the customs declaration or the item being sent overseas.

If you are a VAT registered business and intend to zero rate items being sent overseas, you will be required to present customs with proof of export.  A Certificate of Posting can be obtained at the Post Office® branch when you post your item.  The certificate of posting must be signed and date stamped by a member of Post Office^® staff, in order to be valid.

For more information regarding the export of goods from the UK please see HM Revenue & Customs notice 703.

Some goods (such as military goods, animal products, medicines, antiques or works of art) can only be exported under the authority of an export licence. For an overview of export licences see guidance on the Business Link website (new window). 

The Export Control Organisation (part of the Department for Business, Enterprise and Regulatory Reform) is responsible for regulation and licensing of so-called dual-use goods and military goods.

The ECO issues various types of licences. Exporters and individuals must adhere to all the outlined terms and conditions of the appropriate licence.

For more information contact the Export Control Organisation by email at eco.help@berr.gov.uk or telephone on 020 7215 4594. You can also go to the ECO website (new window).

You can apply for an export control licence on the SPIRE website (new window). 

For a short overview of export controls administered by the ECO watch the ‘Responsible Exports’ film (new window).

Gifts and goods sent to Jersey may be liable for GST, currently 3%.  A completed and signed customs declaration (CN22 or CN23) must be attached to the outside of the item.

For more information see the Jersey Website (opens in a new window). 

All mail that enter the United Kingdom may be examined by customs, but normally letters, postcards and packets containing only documents or similar forms of correspondence are excluded.

If you are receiving a package from overseas (unless it’s from another EU Country), please be aware that it may incur customs charges. Any package assessed by HM Revenue and customs as being liable for customs charges will also incur a Royal Mail handling fee of £8.

Any goods imported into the UK over the value of £18 are liable to import VAT. Gifts between private individuals over the value of £40 are also liable for VAT. Goods and gifts over these values may also be liable for customs duty. You no longer have to pay customs duty for goods up to the value of £135, however you will still be required to pay import VAT and excise duty where applicable.

Please note that these limits do not apply to alcohol and tobacco goods where both excise duty and import VAT may be charged. It is not permitted to send alcohol and tobacco products into the UK from another EU country unless prior arrangements have been made to account for the excise duty.

For more details please read the Royal Mail guide to receiving goods from overseas. You can also check the HM Revenue & Customs guide to Shopping (new window) on the Internet. 

Customs Declarations – CN22
For gifts and goods up to £270 in value you'll need complete one of these:

Customs declaration CN22 (opens in a new window)

Useful information

Download an illustration of a completed Customs Declaration form CN22 (new window)
Download an illustration of a completed Customs Declaration form CN23 (new window)
Paying a customs charge