Importing and exporting by post
Trade imports by post - how to complete customs documents
All goods arriving in the United Kingdom by post from any country outside the EU must be declared to HMRC. In most cases this means the sender making a Customs declaration on a form which is attached to the package. However certain goods must be declared on a Single Administrative Document (SAD).
What is a SAD?
A SAD is a Single Administrative Document (SAD). This is a UK and EU form used to legally declare imported goods to Customs also known as an import entry.
In the UK the SAD is also known as Form C88. The specific version for postal imports is Form C88A.
When is a declaration on a SAD required?
A full import declaration on a SAD is required for all postal imports exceeding £900 declared to home use and free circulation. For imports declared to one of the special procedures (that is, temporary admission, customs warehousing, inward processing and end use) a full customs declaration (SAD) is required to be submitted to CHIEF (Customs Handling of Import and Export Freight) in some cases (including where an “authorisation by declaration” (formerly known as a “simplified” authorisation) is used. The submission of the declaration to CHIEF allows for the guarantee to be taken where necessary. A SAD is also required for returned goods relief over £600.
What form do I use to declare (enter) trade imports by post?
The SAD for postal imports is form C88A. You must use this when declaring your goods to HMRC. HMRC will send you a copy to complete and return. Another form, C87 Notice of Arrival of Goods by Post also accompanies the SAD. This advises you that the goods have arrived in the UK but cannot be delivered until you complete and return the SAD form. It also gives a Customs reference number associated with your package. Please quote this number if you need to speak to HMRC about your package.
Use one SAD for goods covered by each Commodity code. Additional forms can be obtained by contacting HMRC at the postal depot where your package is being held.
What do I do when I receive the form?
Each form consists of four pages and are as follows:
| Page number | Description |
|---|---|
| 1 | Original entry |
| 2 | Statistical Office copy |
| 3 | Consignee copy |
| 4 | Other purposes, for example, VAT, or warehousing |
Complete and return all four copies to the Customs postal depot.
Completion of the SAD
Which boxes do I need to complete for postal entries?
You need only complete the boxes whose numbers are shown in the table linked below. The box numbers appear in the top left hand corner of each box on both form C88A and continuation sheets (if required).
Read more about which boxes you need to complete for postal entries.
What documents do I have to send with the completed SAD?
Enclose any of the following documents with your completed entry:
(a) the commercial invoice and any other documents in support of the declared value of the goods
(b) any work sheets used to calculate VAT
(c) an import licence (for goods subject to licensing)
(d) documentary proof of origin (where required)
(e) a preference certificate, where applicable, for goods from countries that has a preferential trade arrangement with the UK and EU
(f) any other certificate required for particular kinds of goods
(g) packing slips for multi-package consignments, giving details of the contents of each package
(h) evidence of export such as an invoice or approval note for returned goods relief, and
(i) any other documents in support of the importation and/or required by HMRC.
Returning the form
What do I do when I have completed the SAD?
Completed forms should be returned to HMRC at the address shown on the top right hand corner of the Notice of Arrival together with any supporting documentation.
You must return the form promptly as any undue delay will result in additional storage charges being incurred and could lead to Royal Mail Group disposing of the package(s).
Do not send a remittance with your entry unless asked to do so. If charges are due, HMRC will send you a payment request with the details of how to submit your payment. Please note that goods cannot be cleared until a payment is cleared and if you choose to make a payment by cheque this may take at least four weeks to fully clear. If deferment of customs charges is requested, the appropriate deferment number should be quoted in box 48.
Customs declarations when sending packages outside the European Union
Customs forms are now mandatory for all gifts and goods sent to a country outside the UK, except when sending items from Northern Ireland to the EU.
What is a customs form for?
When you send items internationally, you must make sure those items abide by the shipping rules of the destination country. Customs forms allow local customs authorities to make sure the goods are allowed and to calculate if there are any duties or taxes to be paid.
Customs forms need to be attached to the outside of your item with all relevant fields completed. You are responsible for ensuring a fully complete Customs Form is attached to your item. Any items with incomplete or absent customs forms are likely be returned to the sender so it's important you get it right.
Do I need a customs form?
It is mandatory to complete a customs form if:
- you are sending goods or gifts from England, Wales or Scotland to anywhere outside of the UK
- you are sending goods or gifts from Northern Ireland to any non-EU destinations (except UK)
You don’t need to complete a customs form if:
- you are sending goods within the UK
- you are sending from Northern Ireland to EU destinations
- you are sending letter or large letters only containing correspondence, commercial invoices or shipping documents
Information you will need for completing the customs form
If you don't complete the relevant fields below, it's likely your item will be returned or delayed. Customs forms require full attention, be careful when filling them out and include all mandatory information relevant to you and your item. You can always ask a member of staff in branch if you have any questions
- Sender's name and address - mandatory
- Type of Contents and accurate content description - mandatory
- Value, quantity and weight of each item - mandatory
- Total value, quantity and weight - mandatory
- Business customers only - HS Tariff number (you can find these here) and GB EORI number or VAT registered number - mandatory for businesses only
- If using a CN23: recipients name and address – mandatory
CN22 customs form
The CN22 is a customs form used when sending gifts and goods abroad worth less than £270 with Royal Mail.
They are mandatory for all gifts and goods being sent internationally from England, Scotland or Wales anywhere outside the UK, if posting from Northern Ireland they are only needed for posting to non-EU destinations.
How to complete a CN22 customs form.
CN23 customs form
The CN23 is a customs form used when sending gifts and goods abroad worth more than £270 with Royal Mail.
They are mandatory for all gifts and goods being sent internationally from England, Scotland or Wales anywhere outside the UK, if posting from Northern Ireland they are only needed for posting to non-EU destinations.
How to complete a CN23 customs form.
CP72 Customs Despatch Pack
Posting from Northern Ireland: a CP72 Customs Despatch Pack (PFU509) is mandatory for non-EU destinations, unless using global express which requires a CP72 Customs Despatch Pack for ALL destinations regardless of value of the item