Customs forms for small sellers: CN22, CN23 and goods descriptions that clear customs (2026)
Every parcel you post abroad needs a customs declaration. Small, low-value packets use the CN22 label; higher-value parcels use the larger CN23. Customs decide what to charge, inspect or return mostly from what you write on it, so a business must not tick "Gift", should give a 6-digit HS code for each item, and must describe each item specifically ("Cotton T-shirts", not "Clothes").
CN22 or CN23?
Under the Universal Postal Union rules that national postal operators follow, small packets sent by post must carry a customs declaration: the small CN 22 label when the declared value is up to 300 SDR (Special Drawing Rights, the UPU accounting unit), or separate CN 23 declarations when the value is above 300 SDR or if the sender prefers. One CN 23 must be attached to the outside of the item.
Each postal operator sets its own cut-off in local currency and may ask for more data than the UPU minimum. Couriers (DHL, UPS, FedEx) do not use CN22/CN23; they ask for the same data electronically, usually with a commercial invoice.
Posting from the UK (Royal Mail)
Royal Mail via the Post Office: the CN22 is used for gifts and goods worth less than £270. Customs forms are mandatory for all gifts and goods sent outside the UK from England, Scotland or Wales (from Northern Ireland only for non-EU destinations), and incomplete or missing forms are likely to result in items being returned to the sender.
On the UK CN22, only individuals may tick 'Gift', not businesses. Businesses must enter a 6-digit HS tariff code and the 2-letter ISO country-of-origin code for each item, and their EORI or VAT number (the EORI number if they have both).
On the UK CN22 each item type goes on its own row with a short, clear description. The value and net weight on each row are totals for all items of that type (e.g. 3 items at £10 each = £30). The form must be signed and dated on the day you post the item.
Above £270 use a CN23. If you buy postage online or through Etsy, eBay or Click & Drop, the customs data you enter there becomes the electronic declaration, so the same rules apply.
Posting from the US (USPS)
USPS: every international item needs an electronically generated customs form (PS Form 2976, 2976-A or 2976-B), created online or with shipping software, or at a Post Office retail counter from a completed PS Form 2976-R worksheet. PS Form 2976-R cannot be used as a stand-alone customs form, and the old hand-filled pre-barcoded forms are obsolete and prohibited.
USPS: First-Class Package International Service packages are limited to a declared value of $400 (PS Form 2976 or 2976-A); above $400 you must use Priority Mail International (2976-A at any value) or Priority Mail Express International (2976-B). Merchandise is not allowed in First-Class Mail International letters or large envelopes.
USPS mandatory customs data: sender's and recipient's full name and address, the category (e.g. document, gift, merchandise), a detailed description with the quantity, net weight and value of each item, at least the 6-digit HS code for each item (unless the country listing says otherwise), and the sender's signature and date. Phone numbers, email addresses and country of origin may also be required. The sender remains solely responsible for the accuracy of HS codes and all customs information, whatever software is used.
Goods descriptions that customs accept
EU customs requires a plain-language description of goods precise enough for customs to identify them. The European Commission's list of unacceptable generic terms includes 'Gifts', 'Clothes', 'Clothing', 'Garments', 'Accessories', 'Jewellery', 'Toys', 'Sample', 'Household goods' and 'Parts'; acceptable alternatives are specific, such as 'Men's shirts', 'Cotton T-shirts', 'Silk headscarves', 'Leather handbags' or 'Dolls'.
EU customs base their risk analysis on the goods description, especially when no commodity code is given. The European Commission warns that a too-vague description can lead to physical examinations and delays while customs work out what the goods really are.
The Harmonized System (HS) is the World Customs Organization's product nomenclature: more than 5,000 commodity groups, each identified by a six-digit code. More than 200 countries and economies use it as the basis for their customs tariffs.
Examples from the European Commission's list (generic terms customs reject, and specific wording it gives as acceptable):
| Too vague | Specific enough |
|---|---|
| Clothes / Clothing | Men's shirts, Lingerie, Girls' vests, Boys' jackets |
| Garments | Cotton T-shirts, Silk headscarves |
| Gifts / Toys | Dolls, Remote control cars |
| Leather articles | Leather handbags, Leather jackets, Saddles |
| Shoes | Men's leather shoes, Women's plastic sandals, Kids' fabric shoes |
| Household goods | Plates, Dishes, Tableware |
| Artwork | Say which type: picture, bust, bronze sculpture |
"Jewellery" is also on the list without a ready-made alternative; name the item and material instead (our example: "Sterling silver earrings"). The same habit works for the US, UK and Canada too: say what the item is, what it is made of and who it is for.
"Gift", "Merchandise" and the value you declare
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate.
Declare the real price the buyer paid for the goods. Under-declaring or ticking "Gift" for a sale is a false declaration: the parcel can be held, returned or fined, and the buyer may be charged anyway. Sending a real present? See the gift allowances for the UK, EU, US and Canada.
Checklist before you print the label
- Category: "Merchandise" / "Sale of goods" (or the closest option your label tool offers) for anything a buyer paid for; never "Gift".
- One line per item type: specific description, quantity, net weight and total value for that line.
- 6-digit HS code and country of origin for each line. Find them with the HS code finder.
- UK businesses: add your EORI (or VAT) number. USPS over $400: use Priority Mail International or Priority Mail Express International, not First-Class Package International.
- Check what the buyer will pay on delivery in the calculator, and decide between DDP and DAP.
- Sending to the EU? Each distinct tariff line counts for the €3 duty: see EU €3 duty per item.
Related guides: Jewellery import duty · Art, prints and antiques: duty and VAT · Etsy DDP from the UK to the US · International returns and duty refunds · Do I need an IOSS number? · UK VAT £135 rule · US de minimis ended · Canada GST/HST for sellers abroad · all route guides.
This page is general information, not legal or customs advice. Postal operators change their forms and limits; check your carrier's current instructions and the sources below. See the disclaimer.
Sources for this page
- International Bureau Circular 100 (2022): amendments to the Universal Postal Convention Regulations, art. 20-001 (CN 22 / CN 23, in force 1 June 2023), Universal Postal Union. Accessed 27 Oct 2026. Verified
- CN22 customs form guide (last updated 18/8/2026), Post Office. Accessed 27 Oct 2026. Verified
- International Mail Manual (IMM), chapter 1: International Mail Services (issue of September 7, 2026), sections 123.3–123.71 and Exhibit 123.61, USPS Postal Explorer. Accessed 27 Oct 2026. Verified
- Guidance on acceptable and unacceptable terms for the description of goods (working document v4.10), European Commission, DG Taxation and Customs Union. Accessed 27 Oct 2026. Verified
- What is the Harmonized System (HS)?, World Customs Organization. Accessed 21 Oct 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.