📋 CN23 Customs Form
The detailed customs declaration for higher-value parcels: who completes the CN23 form, when it's required, and how to handle returns
What Is the CN23 Customs Form?
The CN23 customs form is the full customs declaration for international parcels that are too valuable for the short CN22. It is a Universal Postal Union form, used when contents exceed 300 SDR (roughly $400) and by many posts for parcels above about 2 kg. It is free. In the U.S. the equivalent is PS Form 2976-A, a combined customs declaration and dispatch note (CP 72), which travels in a clear PS Form 2976-E envelope on the outside of the box. USPS uses it for all Priority Mail International at any value. Priority Mail Express International uses PS 2976-B.
U.S. senders cannot fill this form in by hand. The USPS International Mail Manual says all customs forms must be electronically generated and lists the preprinted hard copies as obsolete and prohibited. If you have an old 2976-A pad, do not use it. Enter the details online, or complete the PS Form 2976-R worksheet at the counter. Senders in many other countries can still complete a paper CN23: see below.
CN23, CN 23, or CN23 Declaration: Same Form?
Yes. The CN23 form goes by several names depending on who is asking:
| What you'll see | What it is |
|---|---|
| CN23 / CN 23 | The UPU's own designation. The space makes no difference. |
| CN23 customs declaration / CN23 declaration | The form's formal title. |
| CP72 | A dispatch note that some posts combine with the customs declaration for parcel post. |
| PS Form 2976-A | The USPS electronically generated declaration and dispatch note (CP 72). |
| PS Form 2976-B | The USPS combined label and customs form for Priority Mail Express International. |
| PS Form 2976-R | The paper worksheet you complete for a clerk to enter. Not a customs form on its own. |
| PS Form 2976-E | Not a form: the clear adhesive envelope the copies travel in. |
The CN23 is a postal form. FedEx, UPS and DHL Express use a commercial invoice and their own waybill instead. If a courier asks for your customs paperwork, that is what they mean.
Who Fills Out the CN23?
The sender (the consignor) completes and signs the CN23 customs form, not the carrier and not the recipient. You are responsible for the accuracy of what you declare. In practice:
- U.S. individuals enter the details in Click-N-Ship or Customs Forms Online, or write them on a 2976-R for the clerk.
- Businesses usually generate it from shipping software.
- Non-U.S. senders follow their own post's process, which may still be a printed or hand-completed form.
- For a return/RMA, the person sending the item back completes a new declaration. See the returns section below.
Where to Get a CN23 Form
The CN23 form is free. You should never pay for one. Your route depends on where you post from:
| Where | What you get | Worth knowing |
|---|---|---|
| USPS Click-N-Ship (U.S.) | Label and customs form generated together, printed at home | The usual route. The data goes to USPS electronically at the same time. |
| USPS Customs Forms Online (U.S.) | A printed form without postage | For paying at the Post Office. It also shows country restrictions. |
| Post Office counter (U.S.) | PS 2976-R worksheet, then a clerk-printed form | Free, and no printer needed. The clerk enters what you wrote, prints the barcoded form and envelopes it, and you sign the printout. You must mail at the counter. |
| Shipping software | Form auto-filled from your order data | Standard for anyone sending volume. Check descriptions and HS codes. |
| Your national post (outside the U.S.) | Online form, branch form or PDF | Many posts still accept a completed paper CN23. Use your post's current version rather than a copy from a third-party site, and ask how many copies it wants. |
However you produce it, the declaration has to be signed and dated before acceptance. At a U.S. counter you sign the printed form. Online tools have you certify the declaration; if the printout has a signature line, sign it. If you are enclosing an invoice, put a copy in the envelope on the outside as well as inside the box.
How to Fill Out a CN23, Section by Section
These sections match the screens in Click-N-Ship and the boxes on a paper CN23 or 2976-R worksheet.
1. Sender
- Full legal name, complete address, and a phone number with country code and email if you have them.
2. Recipient
- Full name, complete delivery address, phone number (useful for customs callbacks and often required by the destination), and a tax/VAT ID if a business.
3. Itemized contents
Each distinct item gets its own row with a specific description, HS tariff code, country of origin, quantity, net weight and value. USPS requires an HS code of at least six digits unless a country listing says otherwise:
| 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
- Choose one: Gift, Documents, Commercial sample, Returned goods, Sale of goods (Merchandise), or Other.
- Total gross weight, total value, postage/charges paid, and insured value.
- Add an invoice, licence or certificate number if required. U.S. exports that need an Electronic Export Information filing also need the AES number or exemption citation.
5. Declaration
- Sign and date. The copies go in the envelope on the outside of the parcel. On a paper CN23, ask your post how many copies it wants.
CN23 for Returns and RMA Items
Returning a faulty or unwanted item across a border is a common CN23 question. The key is to make it obvious this is a return of goods previously imported, so it is not taxed a second time:
- Category: choose Returned goods (not "Sale of goods").
- Description: name the item and add "RETURNED GOODS, RMA #[number]". Reference the original order or the RMA the seller gave you.
- Value: declare the item's actual value (the price originally paid). Under-declaring backfires if customs checks the original import record.
- Documents: include a copy of the original invoice or the RMA authorization. This supports any returned-goods relief at the destination, which is never automatic.
- "NO COMMERCIAL VALUE" is wrong here. A return still has a customs value even if no money changes hands.
If a seller's portal pre-fills part of the form, still verify the description, value and category. Returns into the U.S. deserve extra care: U.S. postal returns are not automatically duty-free. See shipping to the USA.
CN22 vs CN23 at a Glance
| CN22 | CN23 | |
|---|---|---|
| UPU value test | Up to 300 SDR (roughly $400) | Over 300 SDR |
| Weight | Set by each post, commonly about 2 kg | Heavier parcels |
| U.S. version | PS 2976, for First-Class Package International up to 4 lb and $400 | PS 2976-A for Priority Mail International; PS 2976-B for Express |
| Format in the U.S. | Electronically generated only | Electronically generated only |
| Format elsewhere | Often paper or online | Often paper or online, in an envelope with copies |
| Detail required | Sender and recipient, item list, HS code, value | The same, plus fuller totals, and an invoice where needed |
Related guides
Sending something small and low-value? Use the CN22 form. Need the commercial invoice and special-situation rules too? See the customs forms guide. Want to know what the recipient will be charged? Read duties, taxes & landed cost. Tracking stopped at customs? See package stuck in customs.