CN22 or CN23? How to fill in a Royal Mail customs form
Most guides still tell you to use a CN22 for anything under £270. That changed on 1 June 2026: Royal Mail made the CN23 its standard customs declaration for almost every parcel. Here is what each box means and how to fill it in so your parcel isn't held.
What changed in 2026
- CN23 for almost everything. From 1 June 2026, Royal Mail and Parcelforce postal shipments use the CN23. Shipping tools stopped offering the CN22, which now only appears on some combined labels.
- “Sale of goods” is split in two. You now choose B2C (sold to a person) or B2B (sold to a business). The “mixed” category was removed.
- Electronic data is mandatory. Every international parcel needs electronic customs data, which you enter when you buy the label. The printed form is a copy of that data.
- The EU now charges per line. Since 1 July 2026, each line on the form for a parcel worth €150 or less to an EU buyer pays a flat €3 duty. Royal Mail says a €2 per-line handling fee follows from 1 November 2026. Fewer, accurate lines cost less.
Each box on the CN23, explained
| Box | What to put | Example |
|---|---|---|
| Description of contents | What the item is and its main material. Short, specific, no brand slogans. | Soy wax candle in glass jar |
| Quantity | How many of that item are in the parcel | 2 |
| Weight | The weight of each line, in kg. Royal Mail wants accurate weights per item. | 0.45 |
| Value | What the buyer paid for the items, not including postage. Never zero. | 36.00 GBP |
| HS tariff number | At least 6 digits. For the US, the full 10-digit US code. | 3406.00 (US: 3406.00.0000) |
| Country of origin | Where the item was made, not where you post it from | United Kingdom |
| Category of item | Sale of goods: B2C for a shopper, B2B for a business. Not “gift” for something you sold. | Sale of goods (B2C) |
Descriptions that pass, and ones that get parcels held
| Held | Passes |
|---|---|
| Gift | Sterling silver ring |
| Handmade item | Stoneware coffee mug |
| Jewellery | Gold-plated brass earrings |
| Art | Printed art poster, paper |
| Clothing | Knitted wool scarf |
Customs officers use the description to check the code. If the two don't match, or the description is too vague to check, the parcel waits. Etsy's customs field is limited to 25 characters, so a short, exact description matters even more there.
Getting the HS code right
The first 6 digits of a customs code are the same in every country, so they work on any form. The US needs all 10 digits for every parcel. A wrong or short code is the most common reason a US parcel is held, and the code also decides how much duty you pay. Read how to find the right HS code, or look up common handmade products.
One parcel, several items? Give each different product its own line. Two identical mugs are one line with quantity 2. A mug and a scarf are two lines, and for EU buyers that means two lots of the €3 duty.
Fill every customs form in one go
DutyTag gives every product in your shop its code, a 25-character customs description and a full invoice description, then exports them straight into Royal Mail Click & Drop.
Sell on Etsy? Add the free Chrome extension to see the code inside Etsy's listing editor.
Questions sellers ask
Does Royal Mail still use the CN22?
Barely. From 1 June 2026 Royal Mail and Parcelforce postal shipments use the CN23 as the standard customs declaration. Shipping tools stopped offering the CN22, which is only used on some combined labels.
What was the difference between a CN22 and a CN23?
The CN22 was the short form for goods up to £270. The CN23 was for goods worth more. Now the CN23 is used for almost all parcels whatever the value.
What HS code do I put on a CN23?
At least the 6-digit HS code, which is the same in every country. For parcels to the US, use the full 10-digit US tariff code so the duty is worked out correctly.
Can I write 'gift' on a customs form for something I sold?
No. Royal Mail doesn't allow gift as the reason for sending commercial items, and a vague description such as 'gift' or 'handmade item' is a common reason parcels are held.
Do I need to fill in a paper CN23?
Usually not. Royal Mail requires electronic customs data for all international parcels, so you enter it when you buy the label in Click & Drop, on Etsy or in your shipping tool, and the form prints with the label.
Sources
- Royal Mail: Postal Customs Hub
- Mailcoms: category of items, June 2026 changes
- Shiptheory: why a CN23 prints instead of a CN22
- European Commission: €3 duty on low-value parcels
This guide explains the rules as we understand them on the date above. It is not legal or customs advice.