CN22 or CN23? Customs declaration forms for international shipping
Shipping parcels outside the EU? You need customs documentation. Which form you use depends on the carrier, the weight and the value of your shipment. For postal carriers, that means CN22 and CN23 forms. For commercial carriers like DHL Express, DPD or FedEx, a commercial invoice is required.
These forms are standardised by the Universal Postal Union (UPU) and recognised by customs authorities worldwide. Yet mistakes happen frequently: vague product descriptions, missing HS codes and incorrect value declarations cause parcels to get stuck at customs. This article explains when you need which form, how to fill them out correctly and which mistakes to avoid.
We create perfect delivery and checkout experiences for ambitious brands
When do you need which document?
It depends on two factors: what type of carrier you use and the value and weight of your shipment.
Postal carriers (such as PostNL international, bpost, Royal Mail, Deutsche Post, Colissimo (La Poste)) use CN22 and CN23 forms. These are UPU-standard documents that tell customs officers what is inside the parcel.
Commercial carriers (such as DHL Express, DPD, UPS, FedEx) use a commercial invoice. You do not need a CN22 or CN23. Read more about the commercial invoice at Documents and commercial invoice.
Decision table:
| Situation | Document | Details |
|---|---|---|
| Postal carrier, value up to 300 SDR (~€350), up to 2 kg, single type of goods | CN22 | Short form, sticker on the parcel |
| Postal carrier, value above 300 SDR (~€350), or above 2 kg, or multiple types of goods | CN23 | Detailed form, in transparent pouch on the parcel + CP71 dispatch note |
| Postal carrier, parcel (not letter/small packet) | CN23 | Always CN23, regardless of value or weight |
| Commercial carrier (DHL, DPD, UPS, FedEx) | Commercial invoice | No CN22/CN23 needed. Print 3 copies in a pouch, or send digitally via paperless customs |
| Not sure? | CN23 | CN23 contains all CN22 fields plus more. When in doubt, always use CN23 |
300 SDR stands for Special Drawing Rights, an IMF accounting unit. The exchange rate fluctuates but works out to approximately €350. Close to the boundary? Use CN23.
What goes on a CN22?
The CN22 form is a small green sticker (74 × 105 mm) attached directly to the parcel. It contains basic information:
- Sender: full name and address
- Content type: tick what applies (gift, documents, commercial sample, returned goods, sale of goods, other)
- Product description: detailed per item. "2x men's cotton t-shirt, blue" is correct. "Clothing" is not.
- Quantity: per item line
- Weight: net weight per item in kg (excluding packaging)
- Value: in the currency of the sending country. For gifts: declare fair market value
- HS code: minimum 6 digits. Look up the correct code in the EUR-Lex TARIC database
- Country of origin: where the product was manufactured, not where you ship from
- Date and signature: mandatory, without a signature the form is invalid
CN22 fill-in example:
| Field | Example |
|---|---|
| Content type | Sale of goods |
| Description item 1 | 2x men's cotton t-shirt, blue, size M |
| Weight | 0,4 kg |
| Value | €49,90 |
| HS code | 6109.10 |
| Country of origin | Germany |
What goes on a CN23?
The CN23 form is a full A4/A5 document placed in a transparent pouch on the outside of the parcel. It includes everything from the CN22, plus:
- Multiple item lines: each item gets its own row with description, quantity, weight, value, HS code and country of origin
- Licence/certificate numbers: if your products require a permit
- Insured value: separate field
- Comments: space for special notes (e.g. health restrictions, hazardous goods)
- CP71 dispatch note: mandatory accompaniment to the CN23
CN23 fill-in example (multiple items):
| No. | Description | Qty | Weight (kg) | Value (€) | HS code | Country of origin |
|---|---|---|---|---|---|---|
| 1 | Men's cotton t-shirt, blue, size M | 2 | 0,4 (2x 0,2) | 49.90 | 6109.10 | France |
| 2 | Ceramic coffee mug, 350ml, white | 1 | 0,5 | 14.95 | 6912.00 | Netherlands |
| 3 | Organic cotton tote bag, natural | 1 | 0,2 | 8.50 | 4202.22 | India |
| Totaal | 1,1 | 73.35 |
Important: always write the product description in English or in the language of the destination country. A description in Dutch only will not be accepted in most countries.
The 7 most common customs form mistakes
1. Vague product descriptions
"Clothing", "merchandise", "supplies" or "personal items" are red flags for customs officers. They cannot classify the product and your parcel enters the hold queue. Always be specific: "2x men's cotton t-shirt, blue, size M".
2. Declaring €0 value for gifts
Even for gifts, you must declare the fair market value. A value of €0 is treated as fraud or undervaluation. Customs can seize the parcel or impose fines.
3. Missing or incorrect HS code
For shipments into the EU above €150, an HS code is mandatory. But even below that threshold, a correct HS code prevents delays. A wrong HS code leads to incorrect tariffs or held shipments. Look up the correct code in the TARIC database.
4. Confusing country of origin with country of dispatch
Country of origin is where the product was manufactured. A t-shirt made in Bangladesh, sold by a Dutch webshop and shipped from a German fulfilment centre has Bangladesh as country of origin, not the Netherlands or Germany.
5. Total value does not match item lines
Customs adds up the individual values. If the sum does not match the total on the form, your shipment will be questioned.
6. Form not signed
Without a date and signature, the form is legally invalid. Your shipment may be refused or delayed.
7. No Electronic Advance Data (EAD)
Since 1 January 2021, UPU rules require customs data to be transmitted electronically (ITMATT/EAD) before the parcel arrives. The paper CN22/CN23 form is a backup; the electronic record is what customs reads first. Without electronic data, some destination countries will refuse the parcel. A shipping platform sends this data automatically.
EU update 2026: the €150 exemption has been abolished
As of 1 July 2026, the de minimis duty exemption for low-value shipments entering the EU has been removed. What changed?
- Before 1 July 2026: parcels with an intrinsic value up to €150 were exempt from customs duty
- From 1 July 2026: every imported B2C parcel pays a flat fee of €3 per item (based on tariff classification) in customs duty
- Per item, not per parcel: a parcel containing 3 items with different HS codes pays 3 × €3 = €9. Items sharing the same HS code count as 1 item
- Until 1 July 2028: after that, standard customs tariffs per product category will apply
- From 1 November 2026: Product Identifiers (PIDs) become mandatory in customs declarations for better traceability
Impact for EU webshops exporting: this change primarily affects non-EU sellers importing into the EU (think Chinese platforms). If you export from the EU to non-EU countries, nothing changes in your CN22/CN23 procedure. However, your customers outside the EU may face similar regulations in their country. Communicate clearly in your webshop whether the customer pays import duties (DDP vs. DAP).
How Wuunder simplifies this
Filling in customs forms manually is error-prone and time-consuming. With Wuunder Ship, your customs documents are generated automatically based on your order data:
- Automatic document generation: when creating a label, Wuunder pulls product data from your order (description, value, weight, HS codes, country of origin) and generates the correct document: commercial invoice for commercial carriers, CN22/CN23 for postal carriers
- Paperless customs: with carriers like DHL Express and FedEx, documents are sent digitally to the carrier and customs. No printing, no pouches
- 300+ carrier connections: one integration to 120,000+ preconfigured services with up-to-date rates and capability data. Per shipment, Wuunder Ship automatically determines which carrier and service are available
- PuzzlPack: calculates exact packaging dimensions upfront, so weight and volume on your customs forms are always accurate
- Tracking: via Wuunder Track you follow your international shipments and see immediately when a delay occurs at customs
- ICS2-compliant: all generated documents meet EU Import Control System 2 requirements
Discover the possibilities
We'd love to show you during a demo how Wuunder transforms your daily workflow.
Q: When do I use CN22 and when CN23?
A: CN22 for postal shipments with a single type of goods, up to 300 SDR (~€350) and up to 2 kg. CN23 for higher values, heavier than 2 kg, multiple types of goods, or when sending a parcel (not letter/small packet). When in doubt: always CN23.
Q: Do I need a CN22/CN23 when shipping via DHL or DPD?
A: No. CN22 and CN23 are Universal Postal Union (UPU) forms for postal carriers. With commercial carriers like DHL Express, DPD, UPS and FedEx, you use a commercial invoice.
Q: Do I need to fill in the form in English?
A: The product description must be readable by customs in the destination country. In practice: write in English or in the language of the country you are shipping to. Dutch alone is usually not sufficient.
Q: What is an HS code and where do I find it?
A: An HS code (Harmonized System) is an international product classification of at least 6 digits. Customs uses it to determine the correct tariff. Look up your product code in the EUR-Lex TARIC database.
Q: What is the difference between a commercial invoice and CN22/CN23?
A: A commercial invoice is required for all non-EU shipments via commercial carriers and is a binding trade document. CN22/CN23 are UPU customs forms used only with postal carriers. In practice, they contain largely the same information (product description, value, HS code, country of origin). More at Documents and commercial invoice.
Q: Do I need an EORI number?
A: Yes, for every commercial shipment outside the EU. Registration is free and one-time via the customs authority in your country of establishment. More at Customs and import duties.
Q: Does Wuunder generate my CN22/CN23 automatically?
A: Yes. When creating a label, Wuunder Ship pulls product data from your order and generates the correct document: commercial invoice for commercial carriers, CN22/CN23 for postal carriers. With carriers that support paperless customs, documents are sent digitally.
Q: What if my parcel is stuck at customs?
A: Via Wuunder Track you can see immediately when a delay occurs. The most common causes: incomplete or incorrect documentation, missing HS codes and undervaluation. With correct documents, clearance time at the border is minimal.
Q: What changed on 1 July 2026 for low-value shipments?
A: The EU abolished the €150 customs duty exemption. Every imported B2C parcel now pays €3 per item in customs duty. This primarily affects non-EU sellers importing into the EU. Read more at Customs and import duties.
Q: Do I need customs forms for shipments within the EU?
A: No. Within the EU, free movement of goods applies: no customs forms, no import duties. Watch out for exceptions: the Canary Islands, Ceuta, Melilla and some French overseas territories fall outside the EU customs territory. Treat shipments to these areas as non-EU. More at international shipping.