Importing and exporting by post

When sending items from Northern Ireland to the EU, no customs declarations are required for sending gifts or goods.

When you send a package to any country outside the EU you must complete and affix a customs declaration, either (CN22, CN23 or a Parcelforce Worldwide Despatch Pack (incorporating the CN23)), which can be obtained from the Post Office.

Any necessary preference certificate or licence should be attached to the outside of the package and clearly identified before handing it over for post.

For commercial items that require an export licence or are being exported under or following a customs special procedure, a commercial invoice should accompany the package. A sticky label C and E83A named ‘Exported by post under HMRC Control’ should be attached which directs post office staff to present the parcel to Border Force at the Office of Exchange for checks to be made prior to export.

Evidence of posting

For private persons, there’s no legal requirement to obtain evidence of posting. However, if you’re in business and registered for VAT, you’ll need to obtain and retain a certificate of posting (C&E132) to support the VAT zero-rating of your supply, and to discharge your liability to customs charges on goods temporarily imported into the UK.

In addition, if you’re a business exporting UK duty paid excise goods, you’ll need a certificate of posting on form C&E132 to support a claim for reimbursement of the UK Excise Duty.

Customs controls on goods exported from the UK

Border Force carry out selective examinations to make sure no prohibited or restricted goods, or items relating to the proceeds of crime are being improperly exported.

Other restrictions on what goods can be sent abroad

Customs and postal administrations throughout the world set certain restrictions on what type of goods can be sent by post. If you have any concerns about sending your goods by post, contact Royal Mail to discuss them.