Sending items abroad

When sending goods abroad, you need to complete and attach a customs declaration (CN22 or CN23), available from the Post Office® or Royal Mail’s Click&Drop. Letters, postcards and documents are usually exempt. In accordance with the Northern Ireland Protocol, there are no declaration requirements for goods sent from Northern Ireland to the EU.

The recipient may then have to pay customs or VAT charges and a handling fee in the receiving country before they can claim the parcel. These charges will depend on the country you are sending to, the value of the item and whether it is a gift or commercial goods. Items from Northern Ireland to the EU should not be subject to customs processes and should continue to flow smoothly. You can find out more about customs and sending items abroad for businesses and non-businesses.  The UK government has also issued a notice for international postal users on gov.uk – search for "sending parcels abroad” and “importing a gift”. When sending items to the EU, see guidance from the European Commission around VAT thresholds. The EU's Import One Stop Shop (IOSS) can also help you start, or continue, trading from Great Britain to the EU. For further details about IOSS and how Royal Mail can help, please visit our main Import One Stop Shop (IOSS) page. For more information on exporting to other countries, please see our dedicated country guides.