Help with customs and sending items abroad

Do I need to complete a customs declaration?

A customs declaration is an official document that lists and gives details of goods that are being imported or exported, for more information about why a declaration is needed please click here.

If you are sending goods or any items of commercial value (including gifts and samples) to a country outside of the UK you will need to complete a customs declaration and associated electronic pre-advice must be supplied*. The easiest methods of doing this are via Royal Mail Click and Drop or via the Post Office® as outlined below.

You will need to complete a customs declaration (CN22 or CN23) for any gifts and goods sent abroad. Items sent without a customs declaration (CN22 or CN23), associated electronic pre advice, or are incorrectly or partially completed may be delayed or returned to sender. It is your responsibility to verify that any items you send meet relevant customs requirements at the time of sending and your item/s are compliant.

Items containing Personal Correspondence do not require a CN22 or CN23. Personal Correspondence is letters, brochures, catalogues, C4 and below addressed to an individual (that are not sale of goods), postcards, braille letters, individual invoices/statements. For example, items such as individual university prospectus/brochures/catalogues sent in A5/A4 envelopes with a personalised covering letter addressed to the individual enclosed making it clear to customs authorities what is contained inside.

*Please note: When sending items from Northern Ireland to the EU, no customs declarations are required for sending gifts or goods. For customers using RM shipping platforms, you will still be required to provide the customs data and a CN22/23 will be generated, however customers are advised not to apply the CN22/23 to the physical parcel as there is no requirement to do so. Customers are also advised to ensure they provide a full and accurate sender address details, including the postcode to ensure items are not returned from the overseas customs authorities.

Which custom declaration do I complete?

*Please Note: A CN23 is typically used for items valued over £270 however can be used with items of any value.

Where can I complete the declaration?

 
Complete the declaration online at Click and Drop®

The best way to identify which customs declaration to complete and to input the required information is to use our customs friendly Click & Drop at send.royalmail.com. This will allow you to buy and print compliant address and customs labels. If you are a business you can also set up an account and link it to your marketplace or website.

Please see below the required information you will need to complete your accurate customs declaration on Click and Drop®. Having this information ready will help speed up your online journey.

 
Complete the declaration at the Post Office Limited®

You can get any of the required declarations from any Post Office® branch. If you are sending items using International Standard or International Economy and intend to purchase postage at a Post Office® branch, please get your CN22 at the same time. The Post Office counter clerk will also need to affix a unique 13 character barcode to your item.  They will also need to electronically capture the details from the customs declaration (CN22/23) you have signed, so it is important that all fields are completed clearly and accurately to ensure that the overseas customs authority can clear your item at the point of import into the destination country.  If all of the fields are not completed or the information is not correct or legible your item may be returned to sender. 

Please identify and bring with you the information below that is required to complete an accurate declaration. Having this information ready will help speed up the journey at the Post Office® counter.

How do I complete a customs declaration form?

For items containing goods of commercial value and non-commercial value, following these instructions will lower the chance of the item being delayed or returned. Please note that if the parcel also contains correspondence (i.e. a letter or a greetings card), you are not required to declare this on the customs declaration.

1. You must complete all applicable fields, writing in English, French or in the language of the destination country.
2. If completing the customs declaration manually please use BLOCK CAPITALS and ensure that the details are legible.
3. Select the nature of goods for the contents, i.e. Sales of Goods, Gifts, Returned Goods etc.
4. Item description must be accurate e.g., ‘Men’s cotton shirt’. Generic descriptions such as ‘clothes’, stock numbers, or print/design descriptions are not acceptable. Please also see the Click and Drop® update below to see how our system can help you to complete this section accurately.
5. For each item type (commodity) described, provide the total quantity, weight and value*. Write the currency if it is anything other than GBP, for example CHF for Swiss Francs. If there are more than 3 different commodities within the parcel, customers should use a CN23.
6. The overall totals should be added in the boxes.
7. A minimum of a 6-digit HS code.  For C2C customers sending a gift this can be left blank if not known. 
8. The country of origin (i.e. where the goods were manufactured), must also be declared. For C2C customers sending gifts if this is not known enter “GB”. For Business/commercial customers please refer to the additional guidance in the relevant section below. 
9. Sign and date the form. This confirms your liability for the item in terms of the contents of the parcel.
10. Write your name and address, and you must include the postcode, on the CN22 if there’s an allocated space for it, otherwise it should be written on the top left corner of your package. This is required by overseas customs authorities and will help us to return your item if they won’t allow it into their country. When buying postage via Click & Drop, your name, date, and signature boxes will be pre-populated.
11. Ensure that you securely affix the customs declaration form to the outside of your package. 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 its swift handling. Any items which do not conform with this guidance may be subject to handling/processing delays. 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.

*The item value is the value of the goods and should not include postage and packaging costs and cannot be declared as a zero value or with a value of 0.01. Some customs authorities will return items if the value is very low and/or does not accurately reflect the costs of the goods contained within the parcel.

For business/commercial customers

As well as the information above, please also include the below information:

• Please add the HS tariff code (6 digit minimum).
  • Tariff Codes are an internationally recognised standard which means your product items can easily be identified worldwide by all customs systems, regardless of language barriers.
  • The code must be based on the Harmonised Commodity Description and Coding System developed by the World Customs Organisation. Please see the Click and Drop® update below to identify how our systems can help you to obtain your tariff code. For more information please click here   .
• Please add to two-digit ISO the Country of origin. This means the country where the goods originated e.g., were produced, manufactured, or assembled. I.e. for China enter CN.  A list of 2-digit ISO codes can be found on the following link:  ISO Country Codes - GOV.UK (www.gov.uk)
• ‘Gift’ is not applicable as a description/nature of goods of the contents for commercial items.

As well as an accurate customs declaration, it is recommended that you attach a commercial invoice to the outside, as it will assist Customs in processing the items.

Royal Mail has removed the CN22B for untracked products and have moved to a single version of the CN22 available at Post Office Counters.

For International Standard and International Economy services the Post Office counter clerk will also apply a unique 13-character barcode to your item as below;

Click and Drop® Update

Royal Mail have introduced, validation and screening software, Hurricane Modular Commerce, on Click and Drop® * from 30th of May 2022. This means that when using Click and Drop® to send your International items, you are now able to enter in a description of the item contents and you will be provided a list of potential HS harmonised codes** to choose from. If you decide that none of the recommended HS harmonised codes shown are suitable you will have the choice to use a different code of your own volition that you consider fits best. Please note that while the software can help you carry out checks of the HS harmonised code and product description it is your sole responsibility to ensure that you have provided accurate and complete data.

The software is not a replacement for your own thorough checks.

*This link is for personal customers only.
**Harmonised System codes (otherwise known as HS/HSN/Tariff Codes)

Sending items to the EU – VAT & customs duties

• Taxes, duties and a clearance fee may be due on goods and gifts (excluding personal correspondence) sent from Great Britain (England, Scotland and Wales) to the EU. For customers sending an item from NI to the EU there is no requirement to complete and apply a customs declaration as NI remains in the EU Customs Union and therefore customs taxes and duties are not applicable.

 
Since 1 July 2021, most goods to the EU (including gifts) are now subject to VAT and potentially a clearance fee. The taxes and duties applied depend on the individual contents of the parcel, the weight and the value. The thresholds applicable within the EU are as follows:

• Goods up to €150 may be subject to VAT and a clearance fee.
• Gifts with a value over €45 will be subject to VAT and a clearance fee.
• Goods and gifts above €150 may be subject to VAT, customs duties and a clearance fee.
• Excise duty is also applicable on goods such as alcohol and tobacco.

 
The thresholds and the amounts charged may vary from country to country. The customs authorities in the destination country determine the thresholds and the amounts charged. See guidance from the European Commission.

You will need to decide how the recipient will pay these, as the parcel won’t be released until payment has been received. If you are a business who sells to customers in the EU, with Royal Mail you have several options to consider. To find out more, please visit our Import One Stop Shop (IOSS).

• Find out more about sending gifts or goods abroad with HMRC’s guide for international post users.
• Each country is responsible for setting their own rules relating to charges that apply to gifts. To find out about sending gifts and the charges related to this please visit the individual country customs page which can be found here.

Sending items to non-EU – VAT & customs duties

For goods sent to other countries outside of the EU the same requirements apply in terms of the customs declaration. The customs thresholds at which point taxes and duties, applied by overseas customs authorities, become applicable will vary from country to country and as such it is advised to check these before sending.

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

Yes, if you’re sending any goods or gifts to these destinations.

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

Please note: gifts and goods sent to Jersey may be liable for GST (Goods and Service Tax), currently 5%.

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 customs declaration if you’re sending gifts or goods to any BFPO destination. This is regardless of value.

Please attach the form to the outside of the item.

If the information published on our website does not answer your query, please click here for further assistance.