Customs Declarations UK: Complete Guide

When Do You Need a Customs Form?

Since Brexit, customs declarations are required for all parcels sent from the UK to anywhere outside the UK — including the EU. The only exception is parcels to the Channel Islands, which have always required customs forms. Northern Ireland follows different rules under the Windsor Framework and generally does not require customs forms for goods from Great Britain.

Types of Customs Forms

CN22 (Small Parcels)

Used for parcels worth under £270 and weighing under 2kg. It is a simple green label with basic information: description of contents, quantity, weight, and value. Royal Mail and Evri typically use this for small packages.

CN23 (Larger Parcels)

Required for parcels worth over £270 or weighing over 2kg. It requires more detail including HS tariff codes, country of origin for each item, and your reason for sending. DPD, UPS, FedEx, and DHL use electronic versions of this form.

Commercial Invoice

Required for commercial shipments (items being sold). Most couriers generate this automatically when you book online. It includes buyer and seller details, payment terms, Incoterms, and a full item breakdown.

How to Fill in a Customs Form

Every customs form requires the same core information:

• Sender name and address — your full UK address
• Recipient name and address — the full delivery address including postcode and country
• Description of contents — be specific. "Clothes" is not enough. Write "2x cotton t-shirts, 1x denim jeans"
• Value of each item — in GBP. For gifts, use the purchase price, not the RRP
• Weight of each item — in kilograms
• HS tariff code — a 6-10 digit code that classifies your item. Use the UK Trade Tariff tool to find yours
• Country of origin — where the item was manufactured, not where you bought it
• Reason for export — gift, sale, return, repair, or sample

HS Codes: What They Are and How to Find Them

HS (Harmonised System) codes are international product classification numbers. Getting the right code matters because it determines the duty rate your recipient pays. Common examples:

Import Duties and VAT

When your parcel arrives in the destination country, the recipient may need to pay import duty and local VAT/sales tax. This is not a courier charge — it is a government tax. Key thresholds:

• EU: Items under EUR 150 are duty-free but VAT applies from the first euro. The UK-EU Trade and Cooperation Agreement means 0% duty on goods of UK origin with proof
• USA: Items under $800 are duty and tax free (de minimis threshold)
• Australia: Items under AUD 1,000 are duty-free but GST of 10% applies
• Canada: Items under CAD 20 are duty and tax free for gifts

How Couriers Handle Customs

Different couriers handle customs differently:

• Royal Mail / Parcelforce: You fill in the customs form at the Post Office or online. The destination postal service handles clearance. Delays are common — 1-3 weeks for some countries
• DHL Express: Electronic customs clearance. They have their own customs brokers and clear parcels in hours, not days. The fastest option for international shipping
• UPS / FedEx: Similar to DHL — electronic clearance with their own brokers. They may charge a brokerage fee (typically £5-15) to the recipient
• DPD: Handles EU customs well. For non-EU destinations, they partner with other carriers
• Evri: Limited international reach. They partner with local carriers and customs clearance can be slow

Common Customs Mistakes

• Writing "gift" on commercial shipments to avoid duty — this is fraud and parcels get seized
• Undervaluing items — customs officers know what things cost and will hold suspicious parcels
• Vague descriptions — "goods" or "stuff" will cause automatic delays
• Missing or wrong HS codes — the parcel sits in customs until someone classifies it manually
• Not including a phone number — customs may need to contact the recipient to collect duty

Compare International Courier Prices

Different couriers charge very different prices for international shipping. Use our price comparison tool to see all available services, delivery times, and whether customs clearance is included in the price.