How to file a CN22 customs declaration: every field, with examples

If you ship internationally via a postal service — USPS, Royal Mail, La Poste, Deutsche Post, Japan Post — your packages need a CN22 or CN23 customs declaration form. The form is small, but the consequences of filling it out wrong are not: held packages, returned shipments, fines, and unhappy customers.

This guide walks through every field, when to use CN22 vs CN23, and the most common errors that get packages stuck at customs.

CN22 vs CN23 — which one do you need?

The distinction is value-based.

CN22 — for postal items with a customs value up to 300 SDR (~€350, ~$420 USD as of April 2026).

CN23 — for postal items above that threshold.

SDR (Special Drawing Rights) is an IMF unit; the EUR and USD equivalents fluctuate with FX. The 300 SDR ceiling is a Universal Postal Union standard, used by all member countries.

If your shipment exceeds 300 SDR — or contains anything restricted (firearms, hazardous goods, certain food/medicines), or weighs more than 2 kg — use CN23. When in doubt, use CN23.

Note: CN22 is a small green-label sticker, designed to be attached directly to the parcel. CN23 is a multi-page form, kept in a transparent plastic sleeve. Most courier software can generate both digitally.

What goes on CN22

A CN22 has 8 main fields.

The four fields that get packages held

1. Description of contents. Customs officers worldwide reject vague descriptions. "Gift," "merchandise," "samples," and "personal items" are red flags that trigger inspection. "Cotton T-shirt, men's, navy, qty 2" is good. "Clothing" is not.

2. Value. The declared value must match the actual transaction price including any seller's margin. Under-declaring value to reduce duty for the recipient is fraud. For gifts, declare a fair market value — not zero.

3. HS code. A 6-digit code is the minimum the Universal Postal Union requires. Some destinations (US, EU, UK) want 8 or 10 digits — use the destination's own tariff schedule.

4. Country of origin. This is the country where the goods were manufactured, not where they are being shipped from. A T-shirt made in Bangladesh, sold by a UK seller, shipped from a German fulfilment centre to a US customer has country of origin Bangladesh, country of dispatch Germany, country of destination US.

Warning: US CBP and EU customs both data-match declared values against typical retail prices for the HS code. Significant under-declaration is automatically flagged. Penalties include the unpaid duty plus a multiple (in the EU, up to 4×).

The 2021 EU VAT changes — IOSS

Since 1 July 2021, the EU has applied import VAT to all consignments, including those under €22 (the previous low-value exemption is gone). Sellers shipping to EU consumers have three options.

Register for the Import One-Stop Shop (IOSS) — collect VAT at point of sale on consignments up to €150, remit to EU monthly. Mark IOSS number on the customs declaration. Result: clean delivery, no surprise charges.

Use a special arrangement (SA) — the carrier collects VAT from the recipient on delivery. Recipient experience: surprise charge.

Standard import — for consignments over €150, normal customs entry applies, VAT and any duty paid by importer of record.

For CN22/CN23 declarations on EU-bound shipments, include the IOSS number in the appropriate field if you're using the IOSS regime.

The 2021 UK rules — VAT and customs

The UK has parallel rules following Brexit. For shipments to UK consumers:

Consignments up to £135 — VAT collected at point of sale by the seller, no customs entry duty.

Consignments above £135 — standard import rules, VAT and any duty assessed at the border.

Sellers register for UK VAT and include the GB VAT number on customs documentation. The CN22/CN23 declaration should reference the seller's UK VAT registration number.

Step-by-step — filling out a CN22

Working example: shipping a $50 cotton T-shirt from a US seller to a UK consumer via USPS First-Class International. Sender: Acme Apparel Co., 123 Main St, Brooklyn NY 11201, USA. Item type: Other (commercial item). Description: Cotton T-shirt, men's, short sleeve, navy, qty 1. Weight: 0.20 kg. Value: $50.00 USD. HS code: 6109.10.00. Country of origin: USA. Date: 2026-04-11.

Because the value is under £135, the seller should already have collected UK VAT at checkout and registered for UK VAT. The CN22 should reference the GB VAT number in the appropriate field.

Common errors that cause holds

Error 1 — Listing multiple items as one line. "3 items, $100 total" doesn't tell customs what's in the package. List each item separately.

Error 2 — Currency mismatches. If your invoice is in EUR but your CN22 says USD, the courier software might convert at the wrong rate. Match currency between commercial invoice and CN22.

Error 3 — HS code that doesn't match the description. If you describe a "ceramic mug" but use the HS code for "men's leather shoes," that's an automatic flag.

Error 4 — Forgetting to sign. An unsigned CN22 is invalid.

Error 5 — Wrong country of origin. Shipping a "Made in China" product but listing the origin as the country you're shipping from is fraud.

Tip: most courier and e-commerce platforms (Shopify, WooCommerce, ShipStation) can generate CN22/CN23 forms automatically if you populate the product metafields with HS code, country of origin, weight, and value. Set this up once at the product level and it flows through every label.

Electronic data — the paper form is being replaced

Since 1 January 2021, the Universal Postal Union has required Electronic Advance Data (EAD) for all postal items entering the EU. The paper CN22/CN23 form is still used as a backup and as the final printed declaration, but the customs decision is made on the electronic data submitted in advance.

The US, UK, Canada, Japan, and Australia have similar EAD requirements. In practice: you enter shipment data into your courier's online system before printing the label, the data is transmitted electronically to the destination customs authority, and the CN22/CN23 form printed on the parcel reflects the same data.

If your data and your form disagree, customs will use the electronic data. So getting the data right at entry is what matters.

When you need a commercial invoice instead

For commercial shipments above 300 SDR (CN23 territory), a commercial invoice is also required. The invoice provides additional detail: line items, unit prices, totals, Incoterms, payment terms.

For B2C shipments to most destinations, the CN22 (under 300 SDR) is sufficient for postal items. For courier (UPS, FedEx, DHL) shipments, a commercial invoice is required regardless of value.

Quick reference

Under 300 SDR (~$420) — CN22.

Over 300 SDR — CN23 + commercial invoice.

Always include: 6-digit HS code, country of origin, transactional value, specific description.

For EU-bound: include IOSS number if applicable.

For UK-bound: include GB VAT number if applicable.

Match electronic data to printed form.