CN22 and CN23 are customs declarations for postal items containing goods or gifts sent from the UK to another country. With Royal Mail you use a CN22 for items valued under £270 and a CN23 for items over £270; Parcelforce requires a CP72 form regardless of value.
Contents
When a customs declaration is needed
A customs declaration lists and describes the goods you send abroad. You must complete one if you send goods or items with a commercial value, including gifts and samples, from the UK to a country outside the UK. Letters containing only correspondence or documents with no goods value normally do not need one. An incorrectly completed form can lead to delays or the parcel being returned to the sender.
One exception: items sent from Northern Ireland to EU destinations with Royal Mail or Parcelforce do not need a customs form (Post Office; see also GOV.UK: Exports, sending goods abroad and charging VAT). From Northern Ireland to Great Britain no form is needed, but to non-EU destinations it is.
CN22 or CN23: which form to use
For Royal Mail international services the value of the contents decides: CN22 for items valued under £270 and CN23 for items valued over £270 (see the infographic below). Parcelforce Worldwide items need a CP72 form regardless of value (Post Office). When you book online (for example Post Office Parcels Online), you enter the customs details during booking. Couriers have their own requirements, so check your carrier’s rules before you post.
How to complete the customs declaration
- Fill in all the relevant fields clearly and completely — forms with missing information are likely to be returned or delayed.
- Describe the contents accurately, for example “men’s cotton shirt”. General descriptions such as “clothes” are not enough.
- Give the real value and the destination country; for business shipments also prepare your business details, including an EORI number if the carrier requires it.
Sending items to the EU: VAT and duty
Items sold into the EU from England, Scotland and Wales are subject to VAT and customs rules (Post Office), and since 1 July 2026 the EU no longer exempts parcels worth up to EUR 150 from customs duty (Council Regulation (EU) 2026/382). The amounts depend on the destination country and the type of goods. See our articles on the end of the €150 exemption on parcels from the UK and e-commerce imports from the UK: parcels, limits and customs charges.
Sending items outside the EU: VAT and duty
The same customs declaration requirements apply to goods sent to other countries outside the EU. The thresholds above which taxes and duties apply vary by country.
Channel Islands and BFPO
You must also complete a customs declaration when sending goods or gifts to the Channel Islands (Jersey, Guernsey, Alderney, Herm and Sark). When sending a parcel to a British Forces Post Office (BFPO) address you must always attach a signed customs declaration, and businesses must add a commodity code (GOV.UK: BFPO).
Summary
CN22 and CN23 are a key part of international shipping from the UK. An accurate description and value helps you avoid delays, returned parcels and extra checks. Sending commercial goods to Poland or the EU? Contact us and we will check how they should be declared.
Need help with the CN22/CN23 customs forms?
We help you correctly complete and submit CN22/CN23 customs declarations and advise on shipping parcels outside the EU.
Call: +44 333 335 5072 or go to the contact form. Individual quote provided after documents are submitted.
Customs agency registered with CDS, UK EORI number.
Frequently asked questions
What is the difference between CN22 and CN23?
They are two customs declaration forms for postal items. For Royal Mail international services, CN22 is used for items valued under £270 and CN23 for items valued over £270. Parcelforce Worldwide requires a CP72 form regardless of value.
Do I need a customs declaration for a gift?
Yes. A declaration is completed for goods and items with a commercial value sent outside the UK, including gifts and samples. It does not normally apply to correspondence alone.
Do I need a customs form when posting from Northern Ireland to the EU?
No, not if you send the item to an EU destination with Royal Mail or Parcelforce. A form is still needed when posting from Northern Ireland to non-EU destinations (except Great Britain).
Will I pay VAT and duty on a parcel sent from the UK to the EU?
Items sold into the EU from England, Scotland and Wales are subject to VAT and customs rules, and since 1 July 2026 the EU exemption from customs duty for parcels up to EUR 150 has been removed. The exact amount depends on the destination country and the type of goods.
Do I need a declaration for Jersey, Guernsey and BFPO addresses?
Yes. A customs declaration is required for the Channel Islands (Jersey, Guernsey, Alderney, Herm and Sark), and every parcel sent to a BFPO address needs a signed customs declaration attached.
What happens if the declaration is wrong or missing?
The parcel may be delayed or returned to the sender. Describe the contents accurately and give the true value.
Related guides
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