International Customs Forms: CN22, CN23, Commercial Invoice
Every international package crossing borders requires customs documentation. The specific form depends on value and whether it's commercial or personal. Getting these forms right avoids delays, seizures, and penalties — getting them wrong causes packages to be returned, confiscated, or dutied higher than expected.
CN22 — The Simple Form
CN22 is used for:
- Personal gifts and non-commercial shipments valued under $400 USD
- Commercial shipments valued under $400 USD
- Document-only shipments (e.g., letters, printed materials)
- Stuck to the outside of the package
- Includes: sender/receiver info, description of contents, value, weight, customs classification
CN23 — The Detailed Form
CN23 is required for:
- Commercial shipments over $400 USD
- Personal shipments over $400 USD
- Specific categories (dangerous goods, controlled substances)
- More detailed information than CN22: full HS code, commercial invoice, VAT info if applicable
Commercial Invoice
Commercial invoice is additional to (not instead of) CN22/CN23 for commercial shipments. Contains:
- Full seller and buyer details
- Detailed item descriptions (specific, not 'goods' or 'merchandise')
- Quantity, unit price, total price
- HS codes (Harmonized System codes) for customs classification
- Country of origin
- Terms of sale (FOB, CIF, EXW, etc.)
- Package dimensions and weight
HS Codes (Harmonized System)
HS codes are the international standard for classifying goods. Every item has a specific code — wine is 2204.10, leather jackets are 4203.10, etc. Accurate HS codes determine:
- Applicable duties and taxes at destination
- Compliance requirements (e.g., certifications)
- Whether item is restricted or prohibited
Finding HS Codes
- Look up at the US Census Bureau's Schedule B lookup
- Use the destination country's HS code lookup
- USPS, UPS, and FedEx systems often auto-suggest based on item descriptions
- For complex items, hire a customs broker or use ClearHS.com
Typical Mistakes That Cause Delays
- Vague descriptions: 'merchandise', 'gift', 'stuff' — specific like 'cotton t-shirt, size medium'
- Incorrect or missing HS codes
- Undeclared value (intending to help recipient avoid duties) — this is customs fraud
- Missing commercial invoice on commercial shipments
- Misdeclaring commercial items as 'gift' to avoid duties — customs can detect this
IOSS and VAT Collection (EU Imports)
Since 2021, EU imports require VAT collection. Options:
- Register for IOSS (Import One Stop Shop) — collect VAT at checkout, remit via one registration
- Don't register — recipient pays VAT + handling fee at delivery (creates poor buyer experience)
- Charge VAT separately on your product pages (transparent pricing)
How Tools Help
Modern shipping platforms (Shippo, EasyPost, DHL MyDHL+) auto-generate customs forms from your shipment data. You enter the contents and value; they produce CN22/CN23 and commercial invoice. Reduces errors and saves time.