Customs authorities do not delay parcels arbitrarily. They delay parcels they cannot classify, cannot value, or cannot match to a legitimate declaration. Almost every avoidable international delay traces back to a form filled in with a vague description, a guessed value, or a missing code. Here is what each document does and how to complete it so your parcel keeps moving. ## The three documents **CN22.** A small declaration attached to low-value postal items. It carries a content description, quantity, weight, value, and the item category - gift, documents, commercial sample, returned goods or other. Used below a value threshold set by your postal operator. **CN23.** The fuller postal declaration used above that threshold, or when the destination requires more detail. It adds sender and recipient detail, itemised lines, tariff codes and country of origin per item. **Commercial invoice.** Used by express carriers rather than the postal stream. It is a trade document, not just a label: it states the parties, the terms of sale, itemised goods with values, currency, tariff codes, origin, and the incoterm that determines who pays duty. Most express shipments need three copies in a document pouch, though electronic submission has largely replaced paper for account holders. ## The fields that actually cause problems ### Description of goods This is the single biggest cause of delay. "Gift", "sample", "clothes", "parts", "electronics" and "personal items" are all inadequate. Customs needs to know what the thing is, what it is made of, and what it is for. - Bad: "clothing" - Good: "2 x men's cotton t-shirts, new, retail" - Bad: "electronics" - Good: "1 x wireless bluetooth speaker, 5W, containing lithium-ion battery" Include material, quantity, and intended use. If the item contains a battery, magnet, liquid, powder or aerosol, say so - concealing it is far worse than declaring it. ### Value Declare the actual transaction value in the currency stated. Two persistent myths cause real harm: - **Under-declaring to reduce duty is fraud.** Penalties range from a fine to seizure, and it voids your insurance because payouts are capped at the declared value. - **Marking a commercial shipment as a gift does not help.** Gift allowances are narrow, apply only between private individuals, and misuse is routinely detected by comparing sender profiles. Include the shipping cost separately where the form asks - many countries calculate duty on goods plus freight plus insurance. ### HS tariff code The Harmonised System code classifies the product for duty purposes. The first six digits are internationally standard; countries add further digits. Getting it right determines the duty rate, and getting it wrong is one of the few errors that can cost you money long after delivery. Look the code up in the destination country's official tariff database rather than copying one from a forum. ### Country of origin Where the goods were manufactured, not where you are posting from. This drives preferential tariff treatment under trade agreements. If you cannot evidence origin, do not claim preference. ### Incoterm: DDP or DAP - **DAP (Delivered at Place)**, sometimes still called DDU: the recipient pays duty, tax and the carrier's handling fee on arrival. Cheaper for you, an unpleasant surprise for them. - **DDP (Delivered Duty Paid)**: you pay everything up front. More expensive, dramatically better experience, and the standard choice for anyone selling cross-border. For gifts and personal shipments, tell the recipient which one you used. Unexpected charges are the most common reason parcels are refused and returned. ## De minimis: the threshold that changes everything Every country sets a value below which duty, and sometimes tax, is not collected. These thresholds have been tightened in multiple markets in recent years, and several have removed low-value relief for certain goods entirely. Two practical consequences: - Never assume yesterday's threshold still applies. Check the destination's current rules before you promise a customer duty-free delivery. - Splitting one order into several parcels to stay under a threshold is treated as avoidance and is detected by matching sender and recipient across consignments. ## Restricted and prohibited goods Each destination publishes its own list, but the recurring categories are: lithium batteries shipped alone, aerosols and flammables, alcohol and tobacco, perishables and plant material, medicines and supplements, cosmetics with certain ingredients, weapons and replicas, and counterfeit goods. Postal services often have stricter limits than express carriers. Check both the carrier's prohibited items list and the destination's import rules - they are different documents. ## A completion checklist 1. Itemise every distinct product on its own line. 2. Describe material, quantity and purpose for each line. 3. State the true value per line, plus the currency. 4. Add HS codes and country of origin per line. 5. Choose and state your incoterm. 6. Declare batteries, liquids and any regulated content explicitly. 7. Sign and date - an unsigned declaration is invalid. 8. Attach copies where required and keep one for your own records. ## If a parcel is held Customs will normally issue a request for information or a charge notice. Respond quickly - holding periods are finite and unclaimed items are returned or destroyed. Provide the invoice, proof of payment and a clearer description. Most holds resolve within days once the paperwork is adequate. If duty has been charged incorrectly, both the carrier and the customs authority have reclaim processes, but you need the original documents to use them. ## Bottom line Customs paperwork rewards precision and punishes vagueness. Describe goods as if to someone who has never seen them, declare true values, look up the tariff code properly, and decide consciously who pays the duty. Do that and international shipping becomes routine rather than a lottery.