Postal customs
Every international parcel needs a customs declaration. The two forms — CN22 (small, under ~USD 300) and CN23 (full, above ~USD 300) — are read by destination customs to classify the goods, apply duty + VAT/GST, and screen for prohibited items.
The postal customs flow
- Sender attaches CN22 / CN23 to the parcel.
- Postal operator transmits the data electronically (ITMATT, EAD) to the destination's customs system.
- On arrival, customs classifies the goods under an HS code.
- If above de minimis, customs assesses duty + VAT/GST.
- Carrier collects from the recipient before delivery.
Why parcels get held
- Vague item descriptions ("gift", "household item").
- Undervaluation triggers a customs query.
- Missing HS code on parcels above EUR 150 (most EU destinations).
- Restricted-goods inspection (medicines, electronics, food).
- Sanctions / dual-use screening.
- Random inspection.