Customs Forms 101: CN22, CN23, and Commercial Invoice

Navigating the world of international shipping involves more than just packaging and postage; it requires a thorough understanding of customs documentation. This guide will demystify the three primary customs documents: the CN22, CN23, and the commercial invoice. By the end, you'll be able to choose, complete, and file the correct form confidently, ensuring your shipments pass through customs smoothly and efficiently.

The Big Picture: Why Customs Forms Exist

Customs forms are essential because they provide the necessary information for a country to assess what is entering its borders. These documents answer three critical questions:

What is it? Customs need a clear description of the goods to understand what is being imported.

What's it worth? The declared value of the goods helps customs determine the applicable duties and taxes.

Why is it being sent? Knowing the reason for shipment—whether it's a gift, a sale, a return, or a sample—affects the duties and potential restrictions.

By correctly answering these questions, you minimize delays and avoid unnecessary complications. Incorrect or incomplete information can lead to your package being held, returned, or even seized.

CN22: The Small Green Form

What It Is

The CN22 is a compact customs declaration form used primarily for smaller international shipments. Historically printed on green paper, it's designed for simplicity and ease of use for packages that meet specific criteria.

When You Need It

The CN22 is required under these conditions:

• For international mail shipments under 2 kg.
• When using USPS First-Class Package International.
• For packages with a value under $400.
• Not typically needed for documents or letters with no commercial value.
• Never required for domestic shipments.

What Goes on the CN22

The CN22 form is concise but requires specific details:

• Description of contents: A precise item name is crucial. Instead of “stuff,” specify “cotton t-shirts.”
• Quantity: Indicate the number of items, e.g., “3.”
• Weight: Provide the net weight in kilograms or pounds.
• Value: State the actual value in USD, like “$35.00.”
• Category checkbox: Choose the appropriate category, such as “Sale of Goods” for e-commerce.
• HS Tariff Number: While optional, including it can expedite processing.
• Country of Origin: Specify where the item was manufactured, e.g., “China.”

Common CN22 Mistakes

Avoid these frequent errors:

• Mislabeling goods as "gifts": This common mistake can result in penalties if customs suspects fraud.
• Vague descriptions: A description like "electronics" is insufficient. Be specific, such as "Bluetooth wireless headphones."
• Undervaluing items: Declaring a lower value to reduce duties is risky. If the package is lost or damaged, the insurance pay-out will only cover the declared value.

CN23: The Full Declaration

What It Is

The CN23 is a more detailed customs declaration form than the CN22, suitable for more complex shipments with higher value or multiple items.

When You Need It

You should use the CN23 under these circumstances:

• For international mail shipments over 2 kg.
• For packages valued over $400.
• When using USPS Priority Mail International or Priority Mail Express International.
• Recommended for packages with multiple different items.
• Required for commercial shipments via postal services.

CN22 vs CN23: Quick Comparison

The CN23 offers more space and fields than the CN22, accommodating more detailed information. It's a full-page form that allows for:

• Detailed sender and recipient addresses.
• Listing of more than 10 items.
• Weight and value thresholds over 2 kg and $400, respectively.
• Additional fields for license, certificate, and invoice numbers.
• A section for customs office use.

CN23 Field-by-Field Guide

The CN23 includes all CN22 fields, plus:

• Detailed item descriptions: Each item needs its own line with specifics.
• HS Tariff Number: Required for commercial shipments with a six-digit minimum.
• Country of origin per item: Necessary for each item, as origins may differ.
• Exporter reference: Your business or tax ID, such as EIN or VAT.
• Importer reference: The recipient's tax ID, mandatory in some countries.
• License and certificate numbers: Required if applicable.
• Invoice number: Links the form to your commercial invoice.
• Total gross weight: Includes packaging weight in kilograms.
• Comments: For any special instructions, though “Fragile” isn’t typically helpful.

Filling Out the CN23: A Real Example

Consider you're sending a mixed box of handmade goods from Portland to Paris:

• Item 1: Handmade ceramic mug (qty: 2, weight: 0.8 kg, value: $40, origin: USA, HS: 6912.00)
• Item 2: Beeswax candle (qty: 3, weight: 0.6 kg, value: $27, origin: USA, HS: 3406.00)
• Item 3: Linen napkin set (qty: 1, weight: 0.3 kg, value: $18, origin: India, HS: 6302.59)

Overall category: Sale of Goods. Total net weight: 1.7 kg, gross with packaging: 2.3 kg, and total value: $85.00. Invoice number: INV-2026-0442.

Note the importance of declaring the correct country of origin for each line item.

Commercial Invoice: The Professional Document

What It Is

A commercial invoice is a detailed bill of sale between the seller and buyer. It is crucial for customs to assess duties and taxes and is more comprehensive than the CN22 or CN23 forms.

When You Need It

A commercial invoice is required for:

• Any shipment via couriers like FedEx, UPS, or DHL.
• Freight shipments.
• It's recommended for high-value postal shipments over $2,500 even when using the CN22 or CN23.

What Goes on a Commercial Invoice

Key details include:

• Seller and buyer information: Full names and addresses.
• Invoice and ship date: Important for tracking and record-keeping.
• Payment terms and Incoterms: Clarify how and when payment is expected, and the responsibilities of each party.
• Currency: Specify whether the transaction is in USD, EUR, GBP, etc.
• Item descriptions and HS codes: Use detailed descriptions and HS codes for each item.
• Quantities, unit value, and total value: Clearly outline these financial details.
• Country of origin per item: Ensure this is accurate for customs evaluation.
• Weights and package details: Include both net and gross weights, and the number of packages.
• Reason for export and tax ID: Explain why the item is being sent and include any relevant tax IDs.
• Signature: Certifies the accuracy of the information provided.

A Real Commercial Invoice Example

Here's an example for a small business shipping artisan goods to the UK:

COMMERCIAL INVOICE
Seller:                          Buyer:
Portland Craft Co.               Jane Smith
123 Burnside St                  45 Camden High Street
Portland, OR 97209               London NW1 7JE
USA                              United Kingdom
EIN: 83-1234567                  VAT: GB123456789
Invoice #: PCC-2026-0891        Date: February 6, 2026
Ship Date: February 7, 2026     Terms: Prepaid
Incoterms: DDP                  Currency: USD
ITEMS:
Qty | Description              | HS Code    | Origin | Unit Price | Total
----|--------------------------|------------|--------|------------|------
 4  | Ceramic coffee mug       | 6912.00.48 | US     | $22.00     | $88.00
 2  | Hand-poured soy candle   | 3406.00.00 | US     | $14.00     | $28.00
 1  | Wool throw blanket       | 6301.20.00 | Peru   | $85.00     | $85.00
                                              Subtotal:   $201.00
                                              Shipping:    $42.50
                                              Insurance:    $4.50
                                              TOTAL:      $248.00
Gross Weight: 4.2 kg    Net Weight: 3.1 kg    Packages: 1
Reason for Export: Sale of Goods
I declare the information on this invoice to be true and correct.
Signature: ________________     Date: ________________

Which Form Do You Need? Decision Flowchart

Here's a straightforward way to determine the right form:

Domestic shipment? No customs form needed.

Using FedEx, UPS, or DHL? You need a commercial invoice.

Using USPS? Continue below.

Package under 2 kg AND value under $400? Use CN22.

Package over 2 kg OR value over $400? Use CN23.

Value over $2,500? Add a commercial invoice and file an Electronic Export Information (EEI) via AES.

HS Codes: The Secret Weapon

HS (Harmonized System) codes classify products in international trade. Accurate HS codes can significantly affect the duty percentage applied to goods.

How to Find Your HS Code

Use these resources to locate your HS codes:

• USITC HTS Search: Best for US-specific codes.
• World Customs Organization: Offers international codes.
• Schedule B Search: Useful for US export codes.
• Carrier tools: Many shipping software solutions include HS code lookups.

Common HS Code Examples

What Happens When You Get Forms Wrong

Mistakes can lead to several consequences:

Delay: Packages may sit in customs for weeks awaiting clarification.

Extra charges: Customs might assign duties based on their own valuation.

Return to sender: You bear the return and original shipping costs.

Seizure: Items can be destroyed or auctioned for serious violations.

Fines: Penalties for mis-declaration range from $1,000 to over $10,000.

Criminal charges: Systematic customs fraud can result in federal charges.

Pro Tips from the Trenches

• Save templates: For regular shipments, pre-fill templates with HS codes and descriptions.
• Print three copies: One for outside the package, one inside, and one for your records.
• Use English: Fill forms in English, the international trade language.
• File electronically: Use shipping software to file customs forms electronically for faster clearance.
• Be detailed: Over-describe with specifics to minimize customs queries.

Proper customs documentation ensures your package's smooth passage through international borders. Embrace these practices, and your shipments will avoid the dreaded customs limbo.