One-line definition: CN22 and CN23 are international customs declaration forms that must be attached to parcels sent outside the EU, telling customs authorities what is inside the parcel, what it is worth, and why it is being sent.
What they mean
When a parcel crosses an international customs border — from Finland to the UK, from Sweden to the USA, from Estonia to Australia — customs authorities at the destination need to know what is inside it. CN22 and CN23 are the standardized forms that provide this information. They are part of the Universal Postal Union (UPU) system and are recognized by customs authorities worldwide.
The two forms serve the same purpose but apply to different shipment types:
CN22 is a small, label-sized declaration used for lower-value and lower-weight postal shipments. It is self-adhesive and attaches directly to the outside of the parcel. A customs officer can read the key information at a glance without opening the parcel.
CN23 is a larger, more detailed declaration used for higher-value shipments and commercial goods sent via courier or postal services. It contains more fields and more detail than the CN22, and is typically accompanied by a commercial invoice for commercial shipments.
Both forms are used by postal and courier carriers alike — the specific format may differ slightly by carrier, but the information required is consistent.
Why it matters for e-commerce merchants
Every shipment you send outside the EU — to the UK, Norway, Switzerland, the USA, Australia, and most other non-EU destinations — requires either a CN22 or CN23. There are no exceptions based on shipment value on the outbound EU side. Sending a parcel internationally without the correct customs declaration is not a minor oversight — it will be held at the destination customs facility until the documentation is provided, which delays delivery, generates customer service contacts, and in some cases results in the parcel being returned or destroyed.
Getting the form right matters as much as including it at all. Incorrect or incomplete declarations — wrong HS codes, understated values, vague content descriptions — are the leading cause of customs delays and unexpected import charges landing on your customers. A customs authority that cannot identify what is in a parcel, or that suspects the declared value does not match the actual value, will hold the shipment until satisfied. That process takes time and creates exactly the kind of customer experience problem that customs documentation is meant to prevent.
Which form to use when
The choice between CN22 and CN23 depends on the value of the goods and the type of shipment.
| Situation | Form to use |
|---|---|
| Goods value under €300, sent via postal service | CN22 |
| Goods value over €300, any shipment | CN23 |
| Commercial goods sent via courier, any value | CN23 |
| Gift between private individuals, under €300 | CN22 |
| Documents only | Neither (documents are typically exempt) |
| Samples or returned goods | CN23 (with appropriate declaration) |
When in doubt, use CN23. It contains all the information CN22 does, plus more — a customs officer at the destination can process a CN23 for any shipment, whereas a CN22 may be insufficient for higher-value or commercial shipments.
What each form contains
CN22 fields:
- Contents description (what is in the parcel)
- Quantity
- Weight
- Declared value (in the origin currency)
- HS tariff code (in some versions)
- Type of shipment: gift, commercial sample, returned goods, other
- Sender signature and date
- Checkbox confirming the parcel does not contain dangerous goods
CN23 fields — all of the above, plus:
- Detailed description of each item (separate line per item type)
- Country of origin for each item
- HS tariff code for each item
- Total gross weight
- Customs reference number (if applicable)
- Sender's full name, address, and contact details
- Recipient's full name and address
- Importer reference (for commercial shipments)
- Postage and insurance value
The CN23's line-by-line itemization is what allows customs to apply the correct duty rate to each category of goods in a multi-item shipment — a parcel containing a shirt and a pair of shoes, for example, may have different HS codes and different duty rates for each item.
The most common mistakes on CN22 and CN23
Vague content descriptions. "Clothing," "electronics," or "goods" is not sufficient. Customs authorities need to understand specifically what the item is to apply the correct duty rate and check against any import restrictions. "Women's cotton t-shirt," "wireless earbuds," or "ceramic coffee mug" is the right level of specificity.
Understated values. Declaring a lower value than the actual transaction price to reduce import duties for the recipient — sometimes called undervaluation or marking a commercial shipment as a gift — is customs fraud. It is illegal in most jurisdictions, it puts both the sender and recipient at risk of penalties, and when detected it results in the shipment being held and potentially seized. Declare the actual transaction value.
Wrong or missing HS codes. The HS (Harmonized System) tariff code identifies the product category and determines the applicable import duty rate. A wrong HS code can result in the wrong duty being applied — which may mean the customer is overcharged (and disputes it with you) or undercharged (and a compliance issue arises). Missing HS codes cause delays while customs officers assign a code themselves, which is slower and may not match the rate you intended.
Marking commercial sales as gifts. A gift between private individuals attracts different (generally lower) duty treatment than a commercial sale. Marking an e-commerce sale as a gift to avoid import duty is customs fraud, even if the item is genuinely being sent as a gift to someone the sender knows. Commercial sales must be declared as commercial sales.
Incomplete sender and recipient details. Every field on the CN23 exists for a reason. Missing addresses, phone numbers, or importer references cause processing delays and, for courier shipments, can prevent the carrier's customs brokerage from clearing the shipment on the recipient's behalf.
How CN22 and CN23 relate to the commercial invoice
For commercial shipments via courier — DHL, FedEx, UPS, and similar — the CN23 and the commercial invoice work together. The CN23 is the customs declaration form. The commercial invoice is the supporting document that provides the financial and commercial context: the buyer-seller relationship, payment terms, and detailed product information.
Most carriers require both for international commercial shipments. The CN23 goes on the outside of the parcel; the commercial invoice is typically placed inside or in a clear document pouch on the outside. When a carrier's customs brokerage processes the shipment, they reference both documents.
For postal shipments (Royal Mail, Posti international, Deutsche Post), the CN22 or CN23 is typically the only customs document required — a separate commercial invoice may not be necessary for lower-value shipments, though it is good practice to include one for any commercial sale above €150.
How this connects to your Shopify store
For every international shipment from your Shopify store to a non-EU destination, the correct customs declaration needs to be generated and attached before the parcel leaves your warehouse. Done manually, this means filling in a CN22 or CN23 for every international order — entering item descriptions, values, HS codes, and destination details each time.
Packrooster generates CN22 and CN23 customs declarations automatically from the order data already in Shopify. When you create a shipping label for an international order, Packrooster identifies the destination country, determines whether CN22 or CN23 is required, and generates the correct form populated with the product details, declared values, and HS codes from the order. It also supports electronic and paperless trade — where the destination carrier and customs authority accept electronic submission, Packrooster transmits the declaration digitally so you do not need to print and physically attach a form to every international parcel.
This matters most at volume. For a merchant processing ten international orders a week, manual customs form completion is a minor inconvenience. For a merchant processing a hundred international orders a week, manual completion is a significant operational overhead and a source of inconsistency errors. Automation closes both problems simultaneously.
Learn more about Packrooster →
Frequently asked questions
Do I need a CN22 or CN23 to ship from Finland to Germany? No. Both Finland and Germany are EU member states. Intra-EU shipments do not require customs declarations — goods move freely within the EU single market. CN22 and CN23 are only required for shipments crossing an EU external border — to the UK, Norway, Switzerland, the USA, and other non-EU destinations.
What is the difference between a CN23 and a commercial invoice? A CN23 is a standardized international customs declaration form used by postal and courier services worldwide. A commercial invoice is a document specific to a commercial transaction, detailing the buyer-seller relationship, product descriptions, prices, and payment terms. For courier shipments, both are typically required. The CN23 is the official customs form; the commercial invoice is the supporting trade document. They contain overlapping information but serve different functions in the customs clearance process.
Do I need to print CN22 and CN23 forms myself? Not necessarily. Most carrier booking systems — including Packrooster — generate customs declarations automatically when you create an international shipping label. The forms are printed as part of the label set or submitted electronically where the carrier and destination country support paperless trade. You only need to source blank forms if you are completing customs declarations manually, which is increasingly rare for merchants using integrated shipping platforms.
What happens if customs rejects my declaration? If a customs authority finds an error or insufficiency in a CN22 or CN23, they will hold the shipment and typically contact the importer (your customer) or the carrier's customs brokerage for clarification. In some cases, they may contact you as the sender. Depending on the nature of the issue — missing information, value discrepancy, prohibited goods — the shipment may be cleared after the issue is resolved, returned to you, or in serious cases, seized. Correct and complete documentation on departure is the only reliable way to avoid this.
Does Norway require CN22 or CN23? Yes. Despite being geographically close to EU countries and a member of the EEA, Norway is not in the EU Customs Union. Every commercial shipment from an EU country to Norway requires customs documentation — CN22 or CN23 depending on value, plus a commercial invoice for commercial goods. Norwegian import VAT applies on shipments above NOK 350, and Norwegian customs will assess duties based on the HS codes declared. This is one of the most common compliance gaps for Nordic e-commerce merchants shipping across the Sweden-Norway or Finland-Norway border.
Can I use the same HS code for all my products on the customs form? Only if all your products genuinely fall under the same HS code. HS codes are product-specific — they identify the category of goods for tariff purposes. Using a single generic HS code across different product types is inaccurate and may result in the wrong duty rate being applied, which is a compliance issue for both you and your customer. Multi-item shipments should list a separate HS code for each distinct product type.
