How to Fill Out Customs Form CN22/CN23: Value, Limits, and Errors

To fill out a USPS customs form CN22 or CN23, generate it electronically through Click-N-Ship at home or by giving a clerk your completed worksheet at the Post Office counter, then list every item with a specific description, quantity, weight, and honest U.S. dollar value, sign and date the declaration, and — for commercial items — include a six-digit Harmonized System code. USPS no longer accepts handwritten paper forms of any kind.¹

Which Form You Actually Need

The form version depends on the mail service and declared value, not the size of the box. There are three:

PS Form 2976 is the short CN22 declaration.
PS Form 2976-A is the longer CN23.
PS Form 2976-B is used only for Priority Mail Express International.

For First-Class Package International Service, either PS Form 2976 or 2976-A works when the declared value is $400 or less. Items over $400 can’t go through that service at all, and the maximum weight is 4 pounds.² For First-Class Mail International letters and large envelopes weighing between 16 and 17.6 ounces, you also need PS Form 2976 or 2976-A.

Priority Mail International requires PS Form 2976-A on every shipment, regardless of weight or value. That includes anything sent in USPS-produced Priority Mail International packaging such as Flat Rate Envelopes and Small Flat Rate Boxes. Priority Mail Express International always requires PS Form 2976-B.¹

In plain terms: if you’re using Priority Mail International, which covers most consumer packages, you’re on the CN23. The shorter CN22 only comes into play for lighter, lower-value First-Class Package International shipments.

What to Have Ready Before You Open the Form

Have this information in front of you before you start. Missing any of it will force you to restart the online session or hold up the counter line.

Full legal names and complete street addresses for both sender and recipient. A P.O. box alone will not satisfy many destination countries.
A specific description for each distinct item. “Cotton t-shirt, men’s size large” clears customs faster than “clothing.” Vague wording invites manual inspection.
Quantity and weight for each item on its own line. The totals must match the scale reading.
Actual retail price or replacement cost in U.S. dollars. Understating the value to help your recipient avoid import taxes is fraud and can result in seizure and federal penalties.³
Content category: gift, merchandise, document, commercial sample, returned goods, or other. This choice affects how the destination country processes and taxes the package.¹
A six-digit Harmonized System code for each item, if the shipment is commercial. As of September 2025, senders must provide at least the six-digit WCO Harmonized System code on each commercial item. For personal gifts and non-commercial items, USPS assigns the code during processing.⁴⁵

To find an HS code for a commercial item, use the Census Bureau’s Schedule B Search Engine at uscensus.prod.3ceonline.com. Type in a product description and the tool returns matching codes. If nothing fits cleanly, the Census Bureau’s help line is 1-800-549-0595 (option 2), or eid.scheduleb@census.gov by email.⁶

Filling Out the Form Online or at the Counter

USPS requires customs forms to be electronically generated. Preprinted paper forms designed for handwriting are prohibited.¹ You have two ways to produce one.

The first is Click-N-Ship at cnsb.usps.com. It creates a combined shipping label and customs form, takes your postage payment online, and lets you print the whole thing at home. It works for First-Class Package International Service, Priority Mail International, and Priority Mail Express International.⁵ The system walks you through sender and recipient addresses, the content category, and then an itemized table where each item takes its own row with a description, quantity, weight, and declared value. It totals weight and value for you, but check those against your own records before you finalize. A mismatch between declared and actual weight can get the shipment held.

The second option is the Post Office counter. Bring the package and a completed PS Form 2976-R, which is a handwritten worksheet used only to give the clerk your data. The clerk keys it into the system and prints the electronic customs label at the window.

Either way, the form requires your signature and the date. That signature certifies the contents are accurately described and nothing prohibited or dangerous is inside. A false or misleading declaration can result in seizure of the item, return to sender, or criminal penalties.¹ If you print at home, don’t skip the signature line — a clerk would catch it at the counter, but a home-printed unsigned label creates problems downstream.

Extra Step for Shipments Over $2,500

When any single commodity type in your package is valued over $2,500, you must file Electronic Export Information (EEI) through the Automated Commercial Environment (ACE) system before mailing. The threshold applies to the total value of goods under the same Schedule B number sent from the same sender to the same recipient on the same day.⁷

Filing generates an Internal Transaction Number (ITN), which you then enter on your customs form. To file, log into your ACE Exporter Account at ace.cbp.dhs.gov, enter “8000” as the Port of Export code, select “Mail” as the Mode of Transport, and complete the remaining fields. You’ll receive an email confirmation with the ITN once the filing is accepted.⁷

Shipments under $2,500 are generally exempt. On an exempt shipment, you’ll enter an exemption citation such as “NOEEI 30.37(a)” in place of an ITN. The International Trade Administration points shippers to 15 CFR Part 30 for the full list of exemption codes.⁸

Items You Cannot Declare at All

Some items cannot be sent internationally through USPS under any circumstances. Check your package against this list before you start the form:

Explosives and ammunition
Marijuana and hemp-based products, including CBD
Alcoholic beverages
Aerosols (spray paint, hairspray, household cleaners)
Perfumes and colognes containing alcohol
Nail polish
Gasoline and other flammable liquids
Poisons
Dry ice
Mercury and items containing liquid mercury, such as thermometers and barometers
Cigarettes
Air bags

⁹

On top of that universal list, every destination country adds its own restrictions. Some ban food, medications, or specific electronics that mail freely elsewhere. Check your destination through the Individual Country Listings on the USPS Postal Explorer site at pe.usps.com, which covers every country USPS delivers to.¹⁰ Marking a restricted item as generic “merchandise” won’t slip it past a border officer; it will be seized, and you’ll usually lose both the goods and the postage.

Getting the Declared Value Right

The value on the form does two things at once. It sets what your recipient may owe on delivery, and it caps any insurance claim if the package is lost or damaged.

Most countries charge import duties, a value-added tax (VAT) or goods and services tax (GST), and sometimes a handling fee when a package arrives. If you don’t prepay, the recipient pays before the package is released — often a surprise on gifts from abroad.¹¹ USPS offers a Delivered Duty Paid (DDP) service that lets you prepay estimated duties, taxes, and fees during Click-N-Ship checkout; a third-party service fee is added on top of postage, and the payment to foreign customs is handled by a third-party provider (currently Zonos).¹² Many countries also set a “de minimis” threshold below which imports are exempt, so low-value gifts sometimes arrive duty-free without DDP.

On insurance, USPS offers international coverage up to $5,000 in indemnity, with fees starting at $2.70 based on declared value.¹³ Coverage only reimburses actual value, so inflating the number doesn’t raise your payout — it just costs you more in insurance and raises the recipient’s tax bill. Understating the number caps your claim at the lower figure. Declare the honest amount and both sides work in your favor.

Mistakes That Get Packages Held

A handful of errors show up over and over on international mail and are easy to avoid once you know what customs officers look for:

Vague descriptions. “Miscellaneous goods,” “samples,” or “personal items” almost guarantee a manual inspection. Name the product and material.
Mismatched weights. If the declared weight doesn’t match the counter scale, the package gets flagged. Weigh each item before you start the form.
Wrong content category. Marking a commercial shipment as a “gift” to reduce the recipient’s taxes is fraud, and customs agencies cross-reference declared categories against known commercial senders.
Missing HS codes on commercial shipments. Since the September 2025 rule change, omitting the six-digit code on a commercial item can cause the package to be held at the destination.⁴
No EEI filing on shipments over $2,500. Skipping the ACE filing and leaving the ITN off the customs form can result in fines and seizure.⁷
Unsigned forms. The sender’s signature and date are mandatory. A home-printed label with the signature line blank will run into trouble.¹

1
United States Postal Service. International Mail Manual – 123 Customs Forms and Online Shipping Labels
2
USPS. First-Class Package International Service
3
Office of the Law Revision Counsel. 18 U.S. Code 1001 – Statements or Entries Generally
4
United States Postal Service. IMM Revision – Harmonized System Codes
5
USPS. USPS Customs Forms
6
Census Bureau. Census Bureau Schedule B Search Engine
7
United States Postal Service. International Mail Manual – 524 Internal Transaction Number
8
International Trade Administration. Electronic Export Information (EEI)
9
USPS. International Shipping Restrictions, Prohibitions, and HAZMAT
10
United States Postal Service. Index of Countries and Localities
11
USPS. Prepaid Import Duties
12
United States Postal Service. International Mail Manual – 360 USPS Delivered Duty Paid
13
USPS. Insurance and Extra Services