Required for every parcel leaving the EU. Vague descriptions and understated values are what get parcels held.
Goods moving between EU member states travel in free circulation. No customs declaration is required, no duty is charged, and there is no border formality — sending from Portugal to Germany is, from a paperwork perspective, no different from sending within Portugal.
The moment a parcel crosses the EU's external border, that changes. Every shipment to a non-EU destination — including the United Kingdom since Brexit, plus Switzerland, Norway, the United States and everywhere else — needs a customs declaration describing what is inside, what it is worth, and where it was made. Customs authorities use that declaration to decide whether the goods may enter and what duty and tax apply.
The declaration is a legal statement made by you as the sender. Getting it right is not about optimising a fee; it is about the parcel being able to clear a border at all.
This is the shipment purpose, and it changes how the destination treats the parcel. Declaring a commercial sale as a gift to reduce duty is a false declaration, not a shortcut.
Write what the item actually is: 'men's cotton t-shirt', not 'clothing'; 'used paperback books', not 'personal items'. Vague descriptions are the leading cause of customs holds, because an officer who cannot classify the goods must stop them.
How many of each item. Three shirts and one pair of shoes are two lines, not one line saying 'clothes'.
The genuine market value in a stated currency, even for gifts and even for used goods. This drives both the duty calculation and, critically, the maximum compensation you can claim if the parcel is lost.
Country of origin means where the goods were made, not where you are posting them from. It determines whether preferential trade agreement rates apply.
Harmonised System codes are the international classification for goods. They are not always mandatory for private senders but they materially speed up clearance, because they remove the officer's need to interpret your description.
These must be consistent with the parcel itself and with the individual lines above. Inconsistency between the declared total and the itemised lines invites inspection.
The declaration is a signed legal statement. Attach the commercial invoice to the outside of the parcel in a document wallet, following the instructions issued with your booking.
| Situation | What is needed |
|---|---|
| Sending within the EU | No customs declaration — goods are in free circulation |
| Low-value goods by postal service | CN22 declaration, attached to the parcel |
| Higher-value goods by postal service | CN23 declaration plus supporting documentation |
| Any courier shipment outside the EU | Commercial invoice, usually in triplicate, in a document wallet |
| Commercial goods to any non-EU country | Commercial invoice, plus an EORI number for business senders |
| Goods claiming preferential trade rates | Commercial invoice plus proof or statement of origin |
Import duty and VAT are charged by the destination country, not by the carrier and not by us. By default they are the recipient's responsibility, and the parcel is held at the border until they are paid. That is a genuinely unpleasant surprise for someone receiving a gift, so it is worth telling the recipient in advance that a charge may be due.
The alternative is a delivered-duty-paid arrangement, where the sender settles duty and tax upfront and the recipient receives the parcel with nothing to pay. This is the better choice for gifts and for any commercial shipment where the customer expects an all-in price. Which incoterm applies is agreed at the booking stage.
Thresholds and reliefs vary considerably by destination and change over time, and gift allowances are not the same as commercial import thresholds. Because those figures move, the reliable approach is to check the current rules for your specific destination rather than relying on a number you remember from a previous shipment. Our destination guides and duty calculator are the place to start.
Vague descriptions such as 'gift', 'sample', 'personal items' or 'clothing'. These are the single most common reason parcels are stopped.
Understating value to reduce duty. This is a false declaration, and it also caps any loss claim at the value you stated.
Declaring a commercial sale as a gift. Customs authorities check this routinely and penalties fall on the sender.
Confusing country of origin with country of dispatch — origin means where the goods were manufactured.
Omitting the paperwork entirely, or sealing it inside the box where customs cannot reach it without opening the parcel.
Inconsistency between the itemised lines and the declared totals, which triggers inspection.
Forgetting an EORI number on a commercial shipment, which stops business consignments at the border.
Assuming the UK is still an EU destination. It has needed full customs paperwork since Brexit.
Write descriptions as if explaining to someone who cannot see inside the box — specific material, specific use, specific quantity.
Include HS codes even when they are not strictly required; they remove ambiguity and speed classification.
Attach the invoice in a clear document wallet on the outside, and put a second copy inside the box.
Tell the recipient in advance that duty may be payable, so a customs charge does not come as a shock.
For gifts, mark the shipment purpose honestly as a gift and declare the real value — gift status has its own rules and does not mean zero value.
Keep a copy of everything you declared until delivery is confirmed, in case customs raises a query mid-transit.
No. Goods move in free circulation between EU member states, so there is no customs declaration and no import duty. You only need one when the parcel crosses the EU's external border — which now includes the United Kingdom.
Both are postal customs declarations. CN22 is the shorter form used for lower-value items; CN23 is the fuller form used for higher-value shipments and comes with supporting documentation. Courier shipments generally use a commercial invoice instead of either.
By default the recipient, on arrival, before the parcel is released. You can instead choose a delivered-duty-paid arrangement at booking so the charges are settled upfront by you — which is usually the right call for gifts and for customer orders.
No. It is a false declaration with legal consequences for you as the sender, and it works against you in a second way: your compensation entitlement for a lost or damaged parcel is capped at the value you declared. Understating value means underinsuring the shipment.
An EORI is an Economic Operators Registration and Identification number, used to identify businesses in customs systems. Businesses shipping commercial goods out of the EU need one. Private individuals sending personal parcels generally do not.
Most commonly because the description was too vague to classify, the declared value looked inconsistent with the contents, duty is outstanding, or the goods require documentation that was not supplied. Specific descriptions, honest values and complete paperwork prevent nearly all of these.
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