All postal items that enter the United Kingdom may be examined by Customs, but normally letters, postcards and packets containing only documents or similar forms of correspondence are excluded.

If you are receiving a package from overseas (apart from another EU Country), please be aware that it may incur customs charges. Any package assessed by HM Revenue and Customs as being liable for Customs charges will also incur a Royal Mail handling fee of £8.

The Royal Mail customs handling fee is charged for customs clearance of items in respect of which import duty and/or tax is due. Items in respect of which no import duty and/or tax is due will continue to be cleared through customs free of charge.

Any goods imported into the UK over the value of £18 are liable to import VAT; gifts between private individuals over the value of £36 are also liable for VAT. Goods and gifts over these values may also be liable for Customs duty. As of the 1st of December 2008 you will no longer be required to pay customs duty for goods up to the value of £105, however you will still be required to pay import VAT and excise duty where applicable.

Please note that these limits do not apply to alcohol and tobacco goods where both excise duty and import VAT may be charged. It is not permitted to send alcohol and tobacco products into the UK from another EU country unless prior arrangements have been made to account for the excise duty.

For more details please read the Royal Mail guide to receiving goods from overseas.pdf (53kb). And also the HM Revenue & Customs guide to Shopping on the Internet.

When do you need to complete a Customs declaration?

You will need complete sign and attach a customs declaration to all items containing goods or gifts being sent to destinations outside the European Union, including “printed papers”. Letters or postcards do not normally require a customs declaration.

27 countries currently make up the European Union:

• Austria
• Belgium
• Bulgaria
• Cyprus
• Czech Republic
• Denmark
• Estonia
• Finland
• France
• Germany
• Greece
• Hungary
• Ireland
• Italy
• Latvia
• Lithuania
• Luxembourg
• Malta
• Netherlands
• Poland
• Portugal
• Romania
• Slovakia
• Slovenia
• Spain
• Sweden
• United Kingdom

You will also need to complete a customs declaration for the following EU destinations:

• Channel Islands - Jersey, Guernsey, Alderney, Herm and Sark
• Andorra
• Canary Islands
• Gibraltar 
• San Marino 
• Vatican City State

We can provide you with pre-printed customs documents for you to complete. You can either drop into your local Post Office® to pick one up, or you can download a PDF from the section below.

If you are sending commercial items, ideally you should complete the World Customs Organisation (WCO) Harmonised System (HS) Tariff Code and Country of Origin fields in the same order as individual items are listed in the 'Quantity’ and ‘Detailed description of contents' fields.

To help you classify your goods, information is available on the  Business Link website.

You are strongly advised to attach a copy of the commercial invoice to the outside of the package, using a plastic envelope (such as an SP126 available at Post Office®), as this will help Customs clear your item.

More useful information can be found on the HM Revenue & Customs website and you can also contact the National Advice Service (NAS) for assistance and copies of their publications, including Customs Notice 143 - A guide for international postal users, on: 0845 010 9000.

Leaving details off customs declarations can lead to delays, or can in some instances lead to your item being returned to sender or even seized by Customs.

It is essential that the name and address of the sender appear on either the customs declaration or the item being sent overseas.

If you are a VAT registered business and intend to zero rate items being sent overseas , you will be required to present Customs with proof of export.  A Certificate of Posting can be obtained at the Post Office® branch when you post your item.  The certificate of posting must be signed and date stamped by a member of Post Office® staff, in order to be valid.

For more information regarding the export of goods from the UK please see HM Revenue & Customs notice 703.

Some goods (such as military goods, animal products, medicines, antiques or works of art) can only be exported under the authority of an export licence. For an overview of export licences see guidance on the Business Link website (opens in a new window).

The Export Control Organisation (part of the Department for Business, Enterprise and Regulatory Reform) is responsible for regulation and licensing of so-called dual-use goods and military goods.

The ECO issues various types of licences. Exporters and individuals must adhere to all the outlined terms and conditions of the appropriate licence.

For more information contact the Export Control Organisation by email at eco.help@berr.gov.uk or telephone on 020 7215 4594. You can also go to the ECO website (opens in a new window).

You can apply for an export control licence on the SPIRE website (opens in a new window).

For a short overview of export controls administered by the ECO watch the ‘Responsible Exports’ film (opens in a new window).

HM Revenue & Customs pays particular attention to all HM Forces Mail, arriving in or leaving the UK. 

For all BFPO destinations where mail contains gifts or goods (regardless of value), a completed and signed customs declaration (CN22 or CN23) must be attached to the outside of the item.

For details of how to complete a CN22 or CN23 please see below.

Gifts and goods sent to Jersey may be liable for GST, currently 3%.  A completed and signed customs declaration (CN22 or CN23) must be attached to the outside of the item.

For more information see Jersey Website.

For gifts and goods up to £270 in value you'll need complete and attach a CN22 customs declaration label. Don’t forget to put your own name and address on the item as well.

Below is an illustration of a completed CN22 customs declaration.

Use customs declaration CN23 and the SP126 plastic envelope for gifts and goods over £270 in value. Don’t forget to put your own name and address on the item as well.

Below is an illustration of a completed CN23 customs declaration.

Download an illustration of a completed Customs Declaration form CN23 (PDF, 148 KB)