One customs declaration, sometimes a commercial invoice, occasionally an export filing. The four documents a sender in the United States meets and how the value, weight and category of the box decide which of them prints. Sources: USPS International Mail Manual references and the US Census Bureau Automated Export System, read 2026-08-11.
Value and class decide the pouch; nothing extra prints for a low-value personal gift.
| Document | What it is | When it applies |
|---|---|---|
| Customs declaration CN22 (PS Form 2976) | The green short-form declaration attached to the outside of the parcel | Low-value USPS parcels, generally under $400 in declared value where the destination allows the short form |
| Customs declaration CN23 (PS Form 2976-A/B) | The long-form declaration inside a plastic pouch on the parcel | Higher-value USPS parcels above the CN22 threshold, most private-carrier international shipments, and any consignment the destination requires it for |
| Commercial invoice | The sender's line-item bill for the goods, on letterhead | Any commercial shipment on UPS or FedEx and USPS parcels above the CN22 threshold; three signed copies is the standard |
| Electronic Export Information filed in AES | An electronic filing to the US Census Bureau, returning an Internal Transaction Number | When any single Schedule B classification on the invoice runs $2,500 or more, or the item requires an export license under EAR/ITAR |
A $200 gift to a friend in Ireland prints one CN22 and stops there. A $1,200 sale to a boutique in Singapore prints a CN23 plus a commercial invoice. A single classification at $3,000 on that same invoice adds an AES filing before the parcel is tendered. The paperwork ladder rises with value; below the first rung there is nothing to sign.
Every line item on a customs declaration carries a Harmonized System code, six digits at the international level and up to ten in the US Schedule B. The destination's customs authority uses it to set the duty rate and any restriction that applies to the good.
| Item | HS heading | What the code means |
|---|---|---|
| Men's cotton t-shirt, knit | 6109.10 | T-shirts, singlets and other vests, knitted or crocheted, of cotton |
| Paperback book | 4901.99 | Printed books, brochures, leaflets and similar printed matter — other |
| Silver-plated jewellery | 7113.11 | Articles of jewellery of silver, whether or not plated or clad with other precious metal |
| Ceramic mug | 6912.00 | Ceramic tableware, kitchenware, other household articles of pottery other than porcelain or china |
Guessing here is what buys a parcel a fortnight on a Customs shelf. A wrong classification is not a fine for a private sender, but it does hold the shipment for a manual reclassification, and the delay is on the box, not on paper.
The short form clears out around a declared value of $400 on most USPS international services. A parcel that started as a $180 gift plus a $250 add-on quietly needs the long form; carriers switch the paperwork automatically at label creation, but the shipper still has to describe each item.
Filing Electronic Export Information under 15 CFR 30 is a per-classification threshold, not a per-parcel one. A box of four items where three are inside the line and one at $3,000 still needs the AES entry for that one code. The filing returns an Internal Transaction Number, which prints on the paperwork before pickup.
Destination rules ride on top of both thresholds. The European Union collects VAT on any consumer parcel from July 2021, the United Kingdom collects it from 2021, and Canada handles low-value differently again. The paperwork does not change, the tax at the door does.
Describe the item and the destination on the calculator and the customs declaration prints alongside the label, populated with the item description, value, weight and country of origin. On any parcel that needs a commercial invoice, one is generated at the same time in the format each carrier requires. Anything triggering AES stops for a manual step: the filing has to be made in the US Census Bureau's system and the returned Internal Transaction Number entered before the label is released.
Country-level thresholds and low-value duty rules move often. Treat the figures above as what the sources published on the date each was read, and check the current position for the destination before printing.
CN22 is the short customs declaration for low-value parcels; CN23 is the long declaration for higher-value ones. USPS assigns them to PS Form 2976 and PS Form 2976-A. Value, weight and mail class determine which one prints, and $400 is the threshold most senders cross first.
For any commercial shipment on a private carrier, and for USPS shipments above the CN22 threshold. Three copies is the standard — one for the destination customs authority, one for the carrier's paperwork pouch, one kept with the sender's record.
When any single classification on the invoice runs $2,500 or more, or the item is on the list requiring an export license. The Automated Export System filing produces an Internal Transaction Number that goes on the paperwork before the box leaves.
A number that classifies the goods for customs, six digits at the international level with more digits added by each country. The destination's customs authority uses it to set the duty and any restriction. Look each item up before you write the declaration; a wrong code invites the parcel to sit.
Yes. Marking a parcel as a gift changes the destination's duty treatment on some routes but does not remove the declaration. State the fair market value; understating it is what gets a box detained.