Customs Declaration (CN22/CN23)
Customs declarations (CN22/CN23) are mandatory forms that accompany parcels travelling outside the UK to customs territory countries. Post-Brexit, these forms are essential for all UK international shipments, whether via Royal Mail, couriers, or freight operators. The CN22 form applies to low-value items (under £150); CN23 to higher-value parcels. Accurate completion prevents customs delays, additional duties, and package rejection. Understanding these forms is critical for UK e-commerce sellers, pharmaceutical distributors, and businesses shipping samples or goods internationally.
What is Customs Declaration (CN22/CN23)?
CN22 and CN23 are Universal Postal Union (UPU) standardised customs declaration forms. They accompany international parcels to inform customs authorities of contents, declared value, sender identity, and recipient details. CN22 (green label) applies to items valued under £150; CN23 (white envelope) to parcels over £150 or containing restricted goods. Both forms must be completed in English, securely attached to the parcel exterior, and filled legibly to avoid customs holds.
Post-Brexit, all UK parcels entering non-UK customs territory require these declarations. Royal Mail, DPD, UPS, DHL, and courier firms enforce strict CN22/CN23 compliance. Incorrect or missing declarations trigger customs clearance delays, potential duties, or return to sender.
How Customs Declaration (CN22/CN23) works in UK logistics
When you despatch a parcel internationally, your courier or postal service provides CN22/CN23 forms. You complete the form with accurate item descriptions, HS codes (Harmonised System commodity codes), declared value, and sender/recipient information. The form is affixed to the parcel's exterior. Customs authorities at the destination country scan the declaration code, verify contents, assess duties/taxes, and release or hold the parcel accordingly.
For high-volume shippers (e.g., e-commerce businesses), some couriers integrate CN22/CN23 generation into their management systems, auto-populating from order data. However, declaration accuracy remains the shipper's legal responsibility. Undervaluing goods to avoid duties is customs fraud and incurs penalties.
UK customs and Royal Mail maintain CN22/CN23 templates and guidance on gov.uk. For hazardous goods, pharmaceutical, or temperature-controlled items, additional documentation (IATA, pharmaceutical certificates) may accompany the customs declaration.
When you need Customs Declaration (CN22/CN23)
- All international parcels – Any item posted from UK to countries outside UK customs territory requires CN22/CN23.
- CN22 specifically – Items valued at £1–£149.99, common for samples, gifts, clothing, electronics.
- CN23 specifically – Items valued £150+, restricted goods (lithium batteries, cosmetics), or when CN22 space is insufficient.
- E-commerce exports – UK online sellers shipping to EU, USA, Asia, etc.
- Business samples and promotional items – Require accurate value declaration and intended use notation.
- Pharmaceutical/cold-chain shipments – Must include CN23 plus additional medical/regulatory docs.
Common questions about Customs Declaration (CN22/CN23)
Do I need CN22/CN23 for EU parcels? Yes. Post-Brexit, all UK–EU shipments require customs declarations, even within the single market for goods. Northern Ireland has different rules under the Windsor Framework.
What happens if I get the value wrong? Undervaluation is customs fraud. Overvaluation delays clearance and may incur unnecessary import duties. Always declare true retail/invoice value. Customs agents at destination may demand proof (invoices, receipts).
Can couriers help complete CN22/CN23? Most couriers provide blank forms and guidance. Some integrated services auto-generate declarations from order systems. Always verify accuracy—you remain liable for false declarations.
For international parcels requiring customs declarations, T&C Logistics offers international courier services with declaration support across 30+ UK cities. Contact us on +44 7963 400173 (06:00–17:00) or request a quote for tailored guidance on your shipment needs.
Related Questions
- What is the difference between CN22 and CN23?
- CN22 (green label) covers parcels valued under £150 with standard contents. CN23 (white envelope) is for items valued £150+, restricted goods, or when more space is needed. Both declare contents to customs but differ in size and applicability.
- Is CN22/CN23 required for all UK international parcels?
- Yes. Post-Brexit, all UK parcels entering non-UK customs territory require a customs declaration form (CN22 or CN23). This includes EU, USA, and all other countries. Royal Mail, couriers, and freight operators enforce this requirement.
- What happens if my CN22/CN23 is incorrect or missing?
- Missing or inaccurate declarations cause customs delays, package holds, return to sender, or—if intentionally false—customs fraud charges. Always complete forms legibly with true item descriptions, HS codes, and declared values. Couriers and customs agents verify details regularly.