CN22 and CN23 Customs Forms: The Complete UK Seller Guide (2026)

If you sell on eBay UK and post abroad, the customs form is the single piece of paperwork most likely to decide whether your parcel glides through the border or sits in a customs shed for three weeks while your buyer opens an “item not received” case. The rules themselves are simple, but they hide in three different places: Royal Mail’s guidance, HMRC’s tariff rules, and eBay’s own VAT handling for EU orders. This guide pulls all three together: which form you need, how to complete every field, what Royal Mail Click & Drop automates for you, and what to do with eBay’s IOSS number so your EU buyer isn’t charged VAT twice.

CN22 and CN23 are standard customs declaration forms defined by the Universal Postal Union and used by postal operators worldwide, including Royal Mail and Parcelforce. They tell the customs authority in the destination country three things: what is in the parcel, what it’s worth, and why it’s being sent (a sale, a gift, a return, and so on). Customs officers use that declaration to decide whether the parcel can enter the country and how much import VAT or duty the recipient owes.

Two things sellers often miss:

• The data now travels electronically as well as on paper. When you buy postage online, Royal Mail transmits your customs declaration ahead of the parcel as electronic pre-advice. Many destinations effectively require this, which is why buying a label over the counter with a handwritten form is increasingly the slow lane. Accurate data in the system matters as much as the sticker on the box.
• The form is a legal declaration. You sign to certify the contents and value are correct and that the parcel contains nothing prohibited. Deliberately understating value or ticking “gift” on a sold item is a false customs declaration, and it also invalidates most compensation claims if the parcel is lost.

The decision comes down to value and carrier:

1. Contents worth £270 or less, sent with Royal Mail: use a CN22. It’s a compact label (the classic white and green sticker) that goes on the front of the parcel, ideally top left, without covering the address. When you buy postage through Click & Drop, the CN22 data is printed as part of your label.
2. Contents worth more than £270: use a CN23, which is a fuller A4 declaration, together with a CP71 despatch note. Both travel in a clear plastic documents wallet fixed to the outside of the parcel so customs can read them without opening it.
3. Any parcel sent with Parcelforce Worldwide: a CN23 is used regardless of value, so don’t be surprised when a £30 item going by Parcelforce needs the long form.
4. Documents only (paperwork with no commercial value): no customs declaration is normally needed. The moment there are goods inside, even a £3 phone case, a declaration is required.

Two boundary notes worth knowing. First, the £270 line refers to the value of the contents you declare. If you’re near the line, check the current figure on Royal Mail’s customs page before you post, because thresholds are set by international postal rules and can be revised. Second, Northern Ireland is a special case: parcels sent from NI to the EU move as they did before Brexit and don’t need CN22 or CN23 forms. Everything in this guide is written from a Great Britain perspective.

In practice, most eBay parcels are CN22 territory: single used items or small retail goods worth well under £270. You’ll meet the CN23 when you sell higher-value items (electronics, instruments, collectables) or switch to Parcelforce for heavier parcels.

Worked example throughout: you’ve sold a used 50mm camera lens for £45 to a buyer in Germany, posting with Royal Mail International Tracked. Contents are under £270, so it’s a CN22.

1. Category of item. Tick Sale of goods. An eBay sale is always a sale of goods, even if you’re a private seller clearing out a cupboard. “Gift” is only for genuine unpaid gifts between individuals.
2. Description of contents. Be specific and plain: “used camera lens, 50mm”. Not “photographic equipment”, not “accessories”, and never just “merchandise” or “gift”. Vague descriptions are the most common single reason customs pulls a parcel aside.
3. Quantity and weight. One lens, 0.4 kg. Use the packed weight per item line and keep it consistent with the weight on your postage label; a mismatch invites inspection.
4. Value. £45.00, the real price the buyer paid for the item. Declare it in the currency stated on the form (GBP from the UK is fine). Don’t deduct fees, and don’t “round down to be helpful”: undervaluing is a false declaration and voids compensation.
5. HS tariff number. The 6-digit commodity code for the item, here 900211 (camera lenses). More on finding these in the HS codes section below. On a CN22 the HS code is technically requested rather than always enforced, but filling it in is strongly recommended and speeds up clearance.
6. Country of origin. Where the item was manufactured, not where you’re posting from. A Japanese-made lens posted from Leeds has an origin of Japan.
7. Totals. Total weight and total value across all the lines. For a single item that’s just the same numbers again.
8. Date and signature. Sign and date it. You’re certifying the declaration is correct and the parcel contains no dangerous or prohibited items. If you print labels through Click & Drop, this certification is handled as part of generating the label.

Everything on the CN22 appears on the CN23 too; the difference is depth. Worked example: a £320 acoustic guitar sold to a buyer in the US, over the £270 line, so CN23 plus CP71.

1. Sender and addressee. Full names and addresses for both sides, exactly matching the postage label and the eBay order.
2. Itemised contents. One line per distinct item with its own quantity, net weight, and value: “1 x acoustic guitar, used, £320.00, 2.8 kg”. If the buyer bought three different items in one order, that’s three lines, not one line saying “musical goods”.
3. HS code and origin per line. For the guitar that’s 920290 (string instruments) with, say, origin China if that’s where it was made.
4. Category and reason for export. Sale of goods again for an eBay order.
5. Commercial references. The CN23 has space for an invoice number (business sellers should attach a commercial invoice for sold goods), plus importer/exporter references. This is where a business seller’s GB EORI number goes, and where tax references such as an IOSS or VAT number can be recorded when relevant. You can get an EORI number free on gov.uk; any business exporting goods from Great Britain needs one.
6. Licences and certificates. Only relevant for controlled goods; for normal eBay stock these boxes stay empty.
7. Totals, gross weight, date, signature. Total value and the gross (packed) weight of the whole parcel, then sign and date.
8. Attach it correctly. The CN23 and CP71 go in a clear documents wallet on the outside of the box. Keep a copy; if the parcel is queried you’ll want the declared details to hand.

HS (Harmonised System) codes are the international numbering system customs uses to classify goods. The first 6 digits are recognised worldwide, which is what CN22/CN23 forms ask for; full UK commodity codes extend to 8 or 10 digits for import/export declarations. To find yours:

1. Open the free UK Integrated Online Tariff on gov.uk and use the search box (“camera lens”, “t-shirt”, “guitar”).
2. Follow the classification questions; the tool narrows you to a commodity code and shows the 6-digit HS prefix you need for the customs form.
3. Save the code against the product in your records (or in Click & Drop’s product catalogue) so you never look it up twice.

A few examples of 6-digit codes UK eBay sellers meet constantly: cotton t-shirts 610910, printed books 490199, camera lenses 900211, guitars and other string instruments 920290, trainers vary by material within heading 6403/6404. When in doubt, classify by what the item is, not what it’s for.

Origin means where the goods were made or substantially manufactured, not where you bought them and not where you’re posting from. Check the item’s label (“Made in Vietnam”) or the manufacturer’s documentation. For used goods where the origin is genuinely unknown, give your best supported answer from the item markings; leaving the field blank slows clearance more often than an honest, evidenced entry.

If you print postage through Click & Drop, you almost never touch a blank paper form. The flow for eBay sellers:

1. Link your eBay account in Click & Drop’s integrations settings. Orders then import automatically with the buyer’s address and what they paid.
2. Add customs details per item: contents description, quantity, unit value, weight, HS code and country of origin. Do it once per product in the product catalogue and Click & Drop reuses it for every future order of that SKU, which is the single biggest time-saver here.
3. Choose your international service. Click & Drop generates the correct declaration automatically: for CN22-level parcels the customs data prints integrated into the label; over the CN23 line it produces the separate declaration documents for you to attach in a wallet.
4. Electronic pre-advice is sent for you. The declaration data (including any IOSS number on the order) is transmitted to the destination electronically when the label is generated, which is exactly what modern customs systems want.

Evri, Parcelforce and the courier platforms work on the same principle: enter the customs data digitally when you buy the label and the paperwork is generated for you. Whatever the carrier, the quality of what comes out is only ever as good as the description, value and HS code you typed in.

This is where customs forms meet VAT, and where most of the confusion (and double-charged buyers) comes from. The essentials for a GB seller posting to the EU:

• Since July 2021 the EU charges import VAT on all commercial goods entering from outside the EU; there’s no low-value exemption. Customs duty is separate and generally only applies to consignments above EUR 150.
• IOSS (Import One Stop Shop) is the EU scheme that lets VAT on consignments up to EUR 150 be collected at the point of sale instead of at the border. When VAT has been collected under IOSS and the IOSS number travels with the electronic customs data, the parcel clears without the buyer being charged again on the doorstep.
• For marketplace orders this is largely done for you: in countries where legislation requires it, eBay collects the import VAT from the buyer at checkout and shows it there, which is exactly what happens on qualifying EU-bound orders. Your job is to make sure eBay’s IOSS number is passed to the carrier electronically with the customs data.
• You’ll find the relevant tax details on the eBay order; label platforms that integrate with eBay, including Click & Drop, pick the IOSS reference up from the imported order. If you ever enter an order manually, add the IOSS number in the label’s customs options. Never handwrite an IOSS number on the parcel: it’s transmitted digitally, and writing it on the box both fails to register and exposes a number that can be misused.
• Above EUR 150 (or where eBay hasn’t collected the tax), the buyer pays import VAT, any duty and the carrier’s handling fee before delivery. eBay’s rules here are clear: buyers are responsible for import charges, you can’t build them into your item price, and you should tell international buyers in the listing that charges may apply.

The mechanics change occasionally, so treat eBay’s Your VAT obligations in the UK & EU page as the live source of truth for exactly when eBay collects and what reference goes where.

If all of this is the reason you’ve never ticked the international postage box, eBay’s Global Shipping Programme (GSP) exists precisely to take the customs work off you:

• You post the sold item to eBay’s UK Shipping Centre like a domestic parcel; eBay manages the international leg, including completing the customs forms and adding tracking.
• Buyers pay the import charges upfront at checkout, so there’s no doorstep surprise and nothing for you to calculate.
• Once the item is safely accepted at the Shipping Centre, you aren’t responsible for loss or damage in international transit, and eBay will remove neutral or negative feedback associated with GSP transactions in some circumstances.
• Limits apply: items must be no more than 30 kg, no larger than 125,000 cm³, no longer than 120 cm on the longest side, and priced no more than £2,000 excluding postage (with higher caps for some destination countries). Standard eBay fees, including the international fee, still apply to GSP sales.

The trade-off is control: you can’t choose the international carrier, and some categories and items (fragrances, batteries beyond those installed in electronics, liquids and more) are excluded. For sellers who want their own rates and services, doing your own CN22/CN23 via Click & Drop usually costs less per parcel; for sellers who just want EU and US buyers without the admin, GSP is the honest shortcut. Either way, remember that international sales carry an extra eBay international fee on top of your usual final value fee; our eBay selling fees guide covers the full stack, and DashVue itemises those fees per order automatically so you can see whether your international sales are actually outperforming domestic ones.

1. Vague contents descriptions. “Gift”, “clothes”, “accessories”, “samples”. Customs can’t classify what it can’t identify, so the parcel waits. Write what a stranger would need to picture the item.
2. Marking a sale as a gift. It doesn’t remove the buyer’s VAT (gift relief thresholds are low and only apply between private individuals), it is a false declaration, and it torpedoes any compensation claim.
3. Undervaluing. Same problem in number form. Declared value should match what the buyer actually paid; eBay orders leave an exact paper trail, so a mismatch is easy for customs to spot.
4. No electronic data. Handwritten forms on postbox drop-offs. Many destinations now expect pre-advised electronic customs data; without it parcels face delays or return. Buy international postage online.
5. Missing or mangled IOSS handling. eBay collected the VAT but the number never travelled with the label data, so the buyer pays twice. See the IOSS section above.
6. Wrong form for the value. A CN22 on a £400 item will be bounced. Over £270, it’s CN23 plus CP71 every time.
7. No EORI for business exports. If you sell as a business and export from Great Britain, get the free GB EORI number from HMRC and use it on CN23s and commercial invoices.
8. Restricted contents. Perfume, aerosols, standalone lithium batteries, food. The customs form can be perfect and the item still gets pulled. Check the carrier’s restricted list per destination before listing internationally.

One habit fixes most of these: keep a small spreadsheet (or a Click & Drop product catalogue) of your regular products with description, HS code, origin and weight, and reuse it. Consistent, accurate data clears customs; improvised data doesn’t.

Yes. Since 1 January 2021, goods posted from Great Britain to any EU country need a CN22 or CN23, the same as parcels to the rest of the world. Parcels from Northern Ireland to the EU are the exception and don’t need one.

Best case, the parcel is returned to you and you pay to send it again properly. Common case, it sits in customs while the buyer’s estimated delivery date sails past, then an item-not-received case lands. Worst case, the destination authority disposes of it. There’s no scenario where it quietly gets through.

Post Office branches still stock paper CN22s and it remains possible for occasional personal items. For eBay sales it’s a bad habit: no electronic pre-advice, no IOSS data on marketplace orders, and slower counter service. Printing through Click & Drop or another label platform is free and does the data work automatically.

Declare the value of the contents in the value fields; postage is recorded separately where the form asks for it (the CN23 has a dedicated postal charges box). Destination authorities may still include postage when they calculate import VAT, which is one reason a buyer’s charge can be higher than item price alone would suggest.

No. IOSS numbers are transmitted electronically with the customs data when the label is created. Writing one on the box does nothing for clearance and publicises a tax reference that shouldn’t be shared. If eBay collected the buyer’s VAT, make sure your label platform carried the IOSS data; that’s the entire job.

No, EORI numbers are for businesses moving goods. A private individual posting the odd sold item internationally just completes the CN22/CN23 accurately. If your selling has become a business in practice, you likely need a GB EORI for exports, and it’s free and quick to get from HMRC.

• Royal Mail: customs information for international parcels (CN22/CN23 thresholds, attachment rules and electronic customs data).
• GOV.UK: tax and customs on goods and the UK Integrated Online Tariff (commodity/HS code lookup), plus GOV.UK: get an EORI number.
• eBay: taxes and import charges (when eBay collects import taxes at checkout; buyer responsibility for import charges).
• eBay: international postage for sellers and eBay: Global Shipping Programme (GSP mechanics, protections, size/price limits, EORI note).
• European Commission: Import One Stop Shop (IOSS) (EUR 150 consignment rules and marketplace VAT collection).

Value thresholds, VAT collection rules and carrier requirements change over time. Confirm the current figures on Royal Mail, GOV.UK and eBay’s help pages before relying on them for a specific shipment.