Everything you need to know about CN22, CN23, and commercial invoices for international shipping
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USPS Form PS 2976
USPS Form PS 2976-A
Business Shipments
CN23 requires more detail than CN22. Here's what you need:
| Description | HS Code | Country | Qty | Weight | Value |
|---|---|---|---|---|---|
| Women's leather handbag | 4202.21 | USA | 1 | 2 lbs | $150 |
| Stainless steel watch | 9102.11 | USA | 1 | 0.5 lbs | $200 |
The commercial invoice is the form the express carriers use in place of a CN22 or CN23, and the one customs officers read first. If you are on the receiving end and trying to work out what a supplier's invoice is telling you, our guide on how to read a customs invoice, field by field decodes every line, including Incoterms and HS codes.
Need a deep dive on one form? See the dedicated CN22 form guide (with a filled example and "what value to put") and the CN23 form guide (who fills it out, returns and RMA shipments).
The customs form is one piece. Once it's accepted, the customs authority calculates what's owed โ see duties, taxes, and total landed cost for how the duty, VAT, and brokerage line items add up. If your declared weight or contents look off, the parcel may also be reweighed; see dimensional weight for why pricing can shift after pickup. For high-value contents, also read shipping insurance โ accurate value declared on the customs form is a prerequisite for any meaningful claim.