Customs Declaration CN22 / CN23

The customs declaration CN22 or CN23 – German: Zollinhaltserklärung – is the standardised customs form of the Universal Postal Union (UPU) for goods sent by post to countries outside the EU. It is attached to the outside of the item and tells customs what is inside, what it is worth – and why it is being sent.

CN22 or CN23 – which form applies?

The CN22 is the compact, sticker-format declaration for items of low value – the threshold is around 300 special drawing rights (SDR), roughly €325–380; since it is defined in SDR, the euro equivalent moves with the exchange rate. Above that – or for certain types of item – the CN23 is required as the detailed multi-copy form, usually together with the dispatch note CP71.

Where do I get the form?

The official form comes from Deutsche Post – it can be downloaded or completed online there. Important: since 2021, the customs data must additionally be transmitted electronically in advance to the destination country. With online franking it is collected automatically; a purely handwritten form without electronic data is no longer sufficient.

Filling it in field by field

• Category of item: tick gift, sale of goods, commercial sample, documents, or returned goods
• Description of contents: precise – not "clothing", but "2 cotton t-shirts"
• Quantity and net weight per line
• Value per line with currency – realistic, never €0
• HS tariff number (the first six digits of the globally harmonised HS code)
• Country of origin of the goods
• Date and signature of the sender

Common mistakes

Three mistakes regularly hold shipments up at customs: a vague description of contents ("gift", "accessories"), a declared value of €0, and a missing signature. The result is returned items or days of delay. And: the customs declaration does not replace an invoice – commercial shipments additionally need a proforma invoice or commercial invoice attached to the outside.

Frequently asked questions

Do I need CN22/CN23 within the EU? No – there is no customs declaration in the EU single market. The exception is special territories outside the EU customs or VAT area, such as the Canary Islands.

What happens if the details are wrong? Delay or return is the norm; deliberately false value declarations risk post-clearance recovery and fines. The sender is liable for the accuracy of the details.

Do CN22/CN23 also apply to courier and freight shipments? No. The forms are an instrument of the Universal Postal Union and apply to postal items only. Courier and freight shipments run on a commercial or proforma invoice and the electronic export declaration.

Sources

• Universal Postal Union (UPU)
• Deutsche Post – customs declaration CN22/CN23
• German customs – postal items to non-EU countries