What it is, when to use it, and exactly how to fill it out β with a worked example
The CN22 is the small green customs declaration sticker for low-value international parcels sent by post. It is a Universal Postal Union form used worldwide; in the U.S. it is printed as USPS Form PS 2976. Use it for items up to about $400 in value and under 4 lb (β2 kg). Above either limit you need the larger CN23 instead. It is free β you do not buy a CN22.
What value do I put on a CN22? Enter the genuine retail value of the goods themselves. For a gift, use a fair market value (what it would cost to buy). For something you sold, use the price the buyer paid. If an item was free β a warranty replacement or a membership perk β you still declare its market value and may note "no commercial value / replacement" in the description. Do not write $0 to dodge duty; customs can re-value it and hold the parcel.
A gift parcel from the U.S. to a friend in Germany containing a paperback book and a coffee mug:
| Field | What to write |
|---|---|
| Category | β Gift |
| Description & quantity | 1 Γ paperback book (fiction); 1 Γ ceramic coffee mug |
| Net weight | 0.4 kg book; 0.3 kg mug |
| Value | $12 book; $15 mug |
| Total value | $27 USD |
| Country of origin | USA |
| Signature & date | Signed in ink, dated |
Because Germany charges VAT from the first euro, this gift may still attract a small handling and VAT charge on arrival β the CN22 is what the carrier and customs use to calculate it. See the duties and taxes guide for how that adds up.
Sending something heavier or worth more than $400? Use the CN23 form instead. Want the difference between the two on one page, plus the commercial invoice? See the full customs forms guide. Worried about what arrives owing? Read duties, taxes & landed cost.