CN22 vs CN23: the customs declaration on every international parcel

title: "CN22 vs CN23: the customs declaration on every international parcel" description: "Which form applies to which parcel, what fields actually matter, why generic descriptions get parcels held, and how the form gets read by destination customs." category: "posting" estimatedReadMinutes: 6 lastUpdated: "2026-05-16"

Every international postal parcel needs a customs declaration attached. The two main forms are CN22 (small, simple) and CN23 (larger, fuller). Getting them right is the single biggest factor in whether your parcel clears smoothly.

Which form do you use

CN22 — green sticker, used for parcels with goods up to roughly 270 SDR (~USD 360 / EUR 330) in value. The exact threshold varies by country, but most postal operators set it around USD 300.
CN23 — full A4 form, used above the CN22 threshold, or whenever the post office requires it (e.g. EMS, certain commercial parcels).

Some carriers (couriers like DHL, FedEx, UPS) use their own equivalent forms (commercial invoice + air waybill). The fields are similar.

What goes on the form

Sender — full name and address, including return address.
Recipient — full name and address.
Item description — specific, not generic. "Cotton T-shirt, blue, size M" beats "clothing".
Quantity — for each line item.
Value — in the currency of the parcel. For gifts, the fair market value.
Weight — net weight, not including packaging.
HS code — increasingly required, especially for parcels over EUR 150 into the EU.
Category — gift, commercial sample, returned goods, sale of goods, documents, other. Tick the truthful one.
Country of origin — where the goods were made, not where they were posted from.
Signature — the sender certifies the declaration is accurate.

Why "gift" or "household item" gets parcels held

A customs officer needs to classify and value the contents to assess any duty. "Household item" tells them nothing — they cannot do their job from the form alone, so the parcel goes into a hold queue. Always use a specific description: "ceramic teapot, set of 4", "leather wallet", "wooden picture frame".

Common CN22 / CN23 mistakes

Undervaluation. "I'll write USD 15 to avoid duty." Treated as fraud. Carrier or postal operator can refuse future shipments from the sender.
Vague descriptions. "Gift", "supplies", "personal items" — all trigger holds.
Wrong country of origin. A T-shirt made in Bangladesh and posted from the UK has Bangladesh as country of origin, not the UK.
Wrong category. Marking a commercial sale as "gift" because it's a small item — that's the classic gift-relief abuse and customs systems pattern-detect it.
Missing HS code on high-value parcels. Most EU-bound parcels over EUR 150 need an HS code.
Total value not matching contents. Customs adds up line items; if they don't equal the total, the parcel is questioned.

What customs does with the form

The destination's postal customs operation scans the form (or reads the electronic equivalent — ITMATT or EAD), classifies the goods under an HS code based on the description, looks up the duty rate, applies VAT/GST where due, and bills the recipient via the carrier. For high-value parcels they also screen against sanctions and dual-use lists.

The whole process is heavily automated for parcels with clean descriptions and an HS code. Poorly-described parcels drop into a human-review queue.

Electronic advance data (ITMATT, EAD)

Major postal operators now send the customs data ahead of the parcel electronically. The CN22 / CN23 paper is still attached, but it's increasingly a backup; the electronic record is what customs reads first. Some destinations refuse parcels without an electronic record.

Practical tips

Print a copy of the CN22 / CN23 and keep it. Disputes are easier to resolve if you can show what you declared.
For art / craft goods, attach a brief description sheet inside the parcel as well.
For repairs / returns, write "returned for repair, no commercial value" and tick the "returned goods" category. This avoids paying duty twice on the same item.
For warranty replacements, indicate so on the form — many jurisdictions allow duty relief on warranty-replacement parcels.

When you should switch to a courier

Couriers handle clearance for you in exchange for higher rates. If the parcel is time-sensitive, high-value, or contains anything sector-regulated (medicines, electronics), couriers tend to clear cleaner than postal services. Postal services are cheapest for low-value, low-risk parcels.

Useful next reads

Not legal advice. Verify against the destination's postal customs guidance.