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 how to pass eBay’s IOSS number electronically so your EU buyer is not charged import 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:

• You need the physical document and the electronic data. Royal Mail says electronic advanced customs data is mandatory, but that does not remove the requirement to attach the generated CN22 or CN23 where the service requires it. Click & Drop transmits the data when an OBA order is manifested or a personal-account label is paid for; at a Post Office, staff capture the declaration electronically from the information you provide. A handwritten form on its own is not electronic pre-advice.
• 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 familiar £270 decision still applies to Royal Mail personal/retail postage, including Royal Mail services bought at a Post Office counter. Click & Drop OBA output now follows a different default:

1. Royal Mail personal/retail, £270 or less: the standard form is CN22. This includes Royal Mail postage bought at a Post Office. Attach the completed label to the front of the parcel without covering the address.
2. Royal Mail personal/retail, over £270: use the fuller CN23 declaration and put it in the clear plastic wallet supplied for the service. Attach any other dispatch paperwork your carrier generates.
3. Click & Drop OBA, from 1 June 2026: Royal Mail moved its international exports to CN23 by default regardless of value. The exception is an OBA label format configured to combine CN22 with the shipping label. This is an account/output change, not a new £270 threshold; see the Click & Drop release notes.
4. Parcelforce and certain Royal Mail services or destinations: do not apply Royal Mail’s retail £270 rule automatically. Parcelforce globalpriority uses a CN23/CP72 declaration, and customers buying that service at a Post Office complete CP72 there. Requirements vary for other Parcelforce services, so use the declaration generated or supplied for the exact service.
5. 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 retail £270 line refers to the value of the contents you declare. Check the current rule in Royal Mail’s Send an item help and follow any destination- or service-specific document that your postage flow generates. 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.

Most individual eBay orders are below the retail £270 threshold. That no longer guarantees a CN22 in Click & Drop: an OBA seller will normally receive a CN23, while a personal account or Royal Mail Post Office workflow may still produce CN22. The safe rule is to complete the data accurately and attach the declaration generated for that shipment.

Worked example throughout: you’ve sold a used 50mm camera lens for £45 to a buyer in Germany, posting with Royal Mail International Tracked. Under the standard retail £270 rule it uses CN22; a Click & Drop OBA account may instead generate CN23 under the June 2026 workflow.

1. Category of item. On a generic paper form, a paid eBay order is a sale rather than a gift. In Click & Drop, E-Commerce Goods is the current category for goods sent directly to a consumer and Commercial Sale of Goods is for a business recipient. Royal Mail removed the old Sale of Goods and Mixed Click & Drop categories in June 2026. “Gift” is only for a genuine unpaid gift.
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. Use the same accurate code in the physical declaration and electronic data; Click & Drop lists the customs code among its required electronic customs fields.
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. Click & Drop can add a stored signature and the date to generated customs documents when that setting is configured; check the generated form rather than assuming it has been signed.

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. It is over the standard retail £270 line, so the postage flow generates a CN23. Click & Drop OBA can also generate CN23 for lower-value international orders.

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. Use the category offered by your postage flow: in Click & Drop that is normally E-Commerce Goods for a direct-to-consumer eBay order, or Commercial Sale of Goods for a B2B shipment. Do not mark a paid sale as a gift.
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. A business seller’s GB EORI number and VAT details can appear where appropriate. Do not write or print an IOSS number on the CN23: Royal Mail transmits it only in electronic pre-advice. In a shipping solution, it belongs in the electronic IOSS, pre-registration-tax-scheme or Importer tax code field, depending on the system. 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 must be attached as the generated service instructions specify, commonly in a clear SP126 documents wallet. Parcelforce and other service requirements vary, so attach or upload every document that your chosen service generates or requests. The physical form does not replace the matching electronic customs data. Keep a copy in case the parcel is queried.

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 buy postage through Click & Drop, you enter the declaration once and the service creates both the electronic data and the physical document. Your account type and label settings determine which document prints. The current flow for eBay sellers is:

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: a specific and extended description, quantity, ex-tax unit value, weight, HS code and country of origin. Save regular products in the catalogue so Click & Drop can reuse the data. Royal Mail also introduced destination-specific product fields in June/July 2026, including a product SKU and manufacturer reference for EU/US orders and a product URL for US orders; populate them when Click & Drop requests or recommends them.
3. Choose the current contents category. For an order sent directly to an eBay consumer, use E-Commerce Goods; for a business recipient, use Commercial Sale of Goods. Sale of Goods and Mixed are no longer Click & Drop categories.
4. Use the document Click & Drop generates. Personal accounts continue to follow the applicable retail form logic. OBA accounts normally generate a separate CN23 for international exports from 1 June 2026, unless the label format is configured to combine CN22 with the shipping label. CN23 can be set to A4 or 6x4. Attach the generated customs document as instructed.
5. Complete the electronic submission. Click & Drop passes the customs data when an OBA order is manifested or a personal-account label is paid for. For an eBay order imported through the integration, Royal Mail says the IOSS number is supplied automatically where applicable. Check the order before manifesting or paying; do not copy that number onto the physical form.

Think of the paper form and electronic pre-advice as two outputs of the same declaration, not alternatives. A CN23 attached to the parcel does not fix missing electronic data, and a successful electronic submission does not let you discard a document the service tells you to attach. Other carriers use their own fields and document rules, so follow the workflow for the exact service you buy.

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 is no low-value VAT exemption. Customs duty is separate, and the old duty-free rule for low-value e-commerce ended on 1 July 2026. A temporary EUR 3 customs duty per distinct tariff-classified item category now applies to qualifying B2C distance-sale consignments worth up to EUR 150, including IOSS consignments, until 30 June 2028. Normal tariff rules apply above EUR 150. See the European Commission’s EUR 3 duty guidance.
• 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 correctly with the electronic customs data, the buyer should not be charged that import VAT again. IOSS covers VAT; it does not erase the new customs duty or any carrier handling fee.
• 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.
• Click & Drop imports the IOSS reference automatically when the eBay integration supplies it. For a manual or non-integrated shipment, enter the supplied marketplace number in the carrier’s electronic IOSS/pre-registration-tax-scheme field; Royal Mail’s shipping specifications call this the Importer tax code. Never write the number on the parcel, CN22, CN23 or commercial invoice. Royal Mail says IOSS numbers are not printed on customs documents and are transmitted only in electronic customs data.
• Who pays duty and handling depends on the delivery term, not on IOSS alone. Click & Drop distinguishes IOSS_DDP, where VAT is prepaid and duties/fees are charged through the sender’s account, from IOSS_DDU, where the recipient pays duties/fees. Above EUR 150, eBay generally does not collect EU import VAT except for its stated France rules, so follow the tax details on the order and the payment option offered by the carrier.

The mechanics change occasionally, so treat eBay’s Your VAT obligations in the UK & EU page and Royal Mail’s Click & Drop IOSS instructions as the live sources for when eBay collects VAT and how the carrier receives the number.

If all of this is the reason you’ve never ticked the international postage box, eBay can handle the international leg after you send the order to its UK shipping centre. As of August 2026, eBay International Shipping is being introduced to eligible UK sellers in phases and will replace the Global Shipping Programme. Check the email and programme status on your own account. Our UK eBay International Shipping guide explains the transition, and eBay’s live eBay International Shipping page is the source of truth for eligibility:

• 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 cover the import charges, but timing differs by programme. GSP collects them upfront at checkout. Under eBay International Shipping, applicable VAT is paid at checkout, while other customs charges, import fees and taxes may be paid there or deferred until delivery; the seller does not calculate them.
• 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.
• Programme limits and fees differ. The stated size and price limits in the GSP guide apply while an account still uses GSP. Under eBay International Shipping, eBay says business sellers do not pay an international fee. Check the live programme page and the listing’s eligibility before relying on a limit or fee.

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 lets you compare live carrier prices and can cost less for a particular route and parcel. Compare the same weight, tracking, compensation and import-charge treatment rather than assuming a lower checkout figure means a lower total landed cost. For sellers who just want EU and US buyers without the admin, the programme can be the simpler route. GSP and eBay International Shipping have different fee rules, so 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. A paper form without electronic data. Royal Mail requires electronic advanced customs data and, where the service instructs, an attached physical declaration. Use Click & Drop or a Post Office counter workflow that captures the declaration electronically; do not attach a handwritten form and drop the parcel without that data step.
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. Using the retail threshold to override generated documents. A personal/retail item over £270 needs CN23, but OBA and some services or destinations can require CN23 below that value too. Attach the form and any supporting documents generated for the exact service.
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 customs declaration, as do goods sent to other destinations outside the UK. The generated document may be CN22 or CN23 depending on the account, service, destination and label format. Parcels from Northern Ireland to the EU are the exception and do not 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.

You can still complete the appropriate paper form for a Post Office counter service, but the form alone is not enough. The customs data must also be captured electronically at the counter, including the marketplace/tax treatment where applicable. Do not put a handwritten form on an eBay parcel and post it without that electronic step. An eBay-linked Click & Drop order is usually simpler because the marketplace IOSS data is supplied 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. Royal Mail says IOSS numbers are not printed on CN22 or CN23 documents. Use an integrated eBay order or enter the supplied number in the carrier’s electronic IOSS, pre-registration-tax-scheme or Importer tax code field. In Click & Drop, the data is transmitted when an OBA order is manifested or a personal-account label is paid for.

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 Send an item: international customs forms (the personal/retail £270 threshold), and the Click & Drop release notes (the June 2026 OBA CN23 and contents-category changes).
• Royal Mail: how international customs works in Click & Drop and choosing your label format (physical CN23, electronic-data timing, required fields and combined CN22 settings).
• Royal Mail: IOSS in Click & Drop and the Royal Mail IOSS FAQs (electronic-only transmission, integrated marketplace orders and the Importer tax code).
• GOV.UK: sending post or a parcel abroad and the UK Integrated Online Tariff (commodity/HS code lookup), plus GOV.UK: get an EORI number.
• eBay: VAT obligations in the UK and EU (when eBay collects EU VAT, seller IOSS responsibilities and Royal Mail workflows).
• eBay: international postage for sellers and eBay: Global Shipping Programme (legacy GSP mechanics and limits), plus the eBay International Shipping programme (the phased UK replacement, eligibility and current seller responsibilities).
• European Commission: Import One Stop Shop (IOSS) (the EUR 150 VAT-scheme limit), and the Commission’s temporary EUR 3 customs-duty guidance.

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.