What Is the CN23 Customs Form?

The CN23 customs form is the full-size customs declaration for international parcels that are too valuable or too heavy for the small CN22 sticker. It is a Universal Postal Union form; in the U.S. it prints as USPS Form PS 2976-A and travels inside a clear adhesive pouch (PS 2976-E) on the outside of the box. Use it when value is over ~$400 USD or weight is over 4 lb (≈2 kg), and for all Priority Mail Express International. Like the CN22, it is free.

CN23, CN 23, or CN23 Declaration — Same Form?

Yes. The CN23 form goes by several names depending on who is asking, and they all refer to the identical Universal Postal Union document:

What you'll see	Where it comes from
CN23 / CN 23	The UPU's own designation. The space is a typo, not a different form.
CN23 customs declaration / CN23 declaration	The form's formal title — "Customs Declaration CN23" is printed across the top.
PS Form 2976-A	The USPS printing of the CN23. Identical fields, U.S. numbering.
PS Form 2976-E	Not the form — the clear adhesive pouch the CN23 travels in.
CP72	A combined dispatch note plus CN23, used for parcel post to some destinations.

Note that the CN23 is a postal form. FedEx, UPS, and DHL do not use CN22 or CN23 at all — they use a commercial invoice instead. If a courier asked you for "the CN22 form," what they actually need is their own air waybill and an invoice.

Who Fills Out the CN23?

The sender (the consignor) completes and signs the CN23 — the person or business shipping the parcel, not the carrier and not the recipient. You are legally responsible for the accuracy of what you declare. In practice:

Individuals fill it by hand or generate it through USPS Click-N-Ship.
Businesses usually auto-generate it from their shipping software, but an authorized person must still sign it.
For a return/RMA, the person sending the item back fills out a new CN23 — see the returns section below.

How to Fill Out a CN23 — Section by Section

1. Sender

Full legal name (no nicknames), complete address, phone with country code, email.

2. Recipient

Full name, complete delivery address, phone number (critical for customs callbacks), and tax/VAT ID if a business.

3. Itemized contents

Each distinct item on its own row, with specific description, HS tariff code, country of origin, quantity, net weight, and value:

Description	HS code	Origin	Qty	Net wt	Value
Men's leather wallet	4202.31	USA	1	0.2 kg	$45
Wireless headphones	8518.30	China	1	0.3 kg	$120

4. Category & totals

Tick one: Gift, Documents, Commercial sample, Returned goods, Sale of goods, or Other.
Total gross weight, total value, postage/charges paid, and insured value.
Attach an invoice or licence/certificate number if required.

5. Declaration

Sign and date in ink. Print enough copies for the destination (often 2–3) and seal them in the pouch on the parcel.

CN23 for Returns and RMA Items

Returning a faulty or unwanted item across a border is the most common CN23 question. The key is to make it obvious this is a return of goods previously imported, so it isn't taxed a second time:

Category: tick Returned goods (not "Sale of goods").
Description: name the item and add "RETURNED GOODS — RMA #[number]". Reference the original order or RMA the seller gave you.
Value: declare the item's actual value (the price originally paid). Under-declaring to reduce duty backfires if customs checks the original import record.
Documents: include a copy of the original invoice or the RMA authorization. This is what lets the destination grant returned-goods relief.
"NO COMMERCIAL VALUE" is wrong here — a return still has a customs value even if no money changes hands.

Which part of the CN23 a returns portal asks you to complete varies, but it is always the itemized contents block plus the signed declaration. If a seller's portal pre-fills part of the form, you still verify the description, value, and category before signing.

CN22 vs CN23 at a Glance

	CN22 (PS 2976)	CN23 (PS 2976-A)
Value	Up to ~$400	Over ~$400
Weight	Under 4 lb	Over 4 lb (or any Express)
Format	Small green sticker	Full-page form in a pouch
Detail required	Basic item list	HS codes, full addresses, invoice

Related guides

Sending something small and low-value instead? Use the CN22 form. Need the commercial invoice and special-situation rules too? See the full customs forms guide. Want to know what the recipient will be charged once it clears? Read duties, taxes & landed cost.

CN22 Form Guide All Customs Forms

📋 CN23 Customs Form