Customs Forms are important documents used by foreign customs authorities to clear mail for entry into their country and, when appropriate, to assess duty and taxes. When you mail a package to another country, the contents and value of an item must be declared on the customs form. The mailer is responsible for completing the appropriate customs form. If the form is not completed correctly, mail may be delayed, or duty and taxes could be incorrect.
Military Mail and some U.S. Possessions, Territories, and Freely Associated States (PTFAS) shipments also require customs documentation. This is the case even though these shipments are domestic mail or treated as domestic mail.
USPS® does not own the customs process. Imports is a function of the Customs and Border Protection, a subsidiary of the Department of Homeland Security. Questions about exports compliance should be directed to the Department of Commerce at https://www.trade.gov. USPS complies with the rules and regulations from these organizations and other regulatory bodies.
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Are you receiving an item from overseas? Click here.
Are you sending an item overseas? Click here.
Are you sending to or from an overseas APO, FPO, DPO (Military Mail)? Click here.
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Expecting overseas items
What are customs duties and taxes?
All items entering a foreign country are subject to customs inspection and assessment of duties, taxes, and fees in accordance with that country's national laws (this fee is also collected in the United States on inbound international items). Customs duties and taxes are assessed, generally, if the item sent is dutiable and if the value of the item is above the threshold set by the country's laws. Each country assesses customs, duties, and taxes. Visit the website of that country's customs service for information regarding duties and taxes.
Customs, duties and other fees assessed by the destination country for an item can NOT be paid to the United States Postal Service® when the item is mailed. The recipient must pay customs fees.
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Customs issues and regulations are outside the control of the United States Postal Service®.
- Mailers sending packages from the United States pay for postage that covers the cost of transporting and delivering packages. The recipient is responsible for paying any customs duties, taxes or fees assessed by the destination country.
- We recommend that either you or the addressee contact the local customs office for specifics.
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My item is being held by U.S. customs. What happens next?
Customs issues and regulations are outside the control of the United States Postal Service®.
If your mailpiece is being held in Customs, U.S. Customs and Border Protection (CBP) has 45 business days (excluding weekends and holidays) to process an item and to notify the recipient (mailed from a foreign destination (Inbound) to the U.S.) or the sender (mailed from the U.S. (Outbound) to a foreign destination) if the package is seized or detained.
If CBP detains a package, a letter will be sent to the recipient to explain the reason and provide specific contact information for further assistance. Common items subject to detention are listed below.
CBP can only track or investigate the status of a package after 45 business days from the arrival scan into customs. If the recipient does not receive a detention or seizure notice within 45 business days, the recipient may write to CBP via the help.cbp.gov website and include the following details about the package.
- Name and address of the recipient (as it appears on the package)
- Name and address of the sender (as it appears on the package)
- The contents of the package. Please be specific including quantity, manufacturer and value
- Tracking number of the package
Once CBP concludes its inquiry, the recipient will receive a response with the results of the review.
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The most common items that are subject to detention are:
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- Pharmaceuticals
- Prohibited or controlled items such as:
- Alcohol
- Spring blade knives
- Narcotics
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- Items subject to quota such as textiles being imported for commercial purposes, and not for personal use.
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Sending overseas items
How do I complete customs forms?
Countries have different customs declaration requirements. Completing customs forms through the USPS options listed below guide you through those country requirements. Also, detailed customs forms information is available for:
You have two main ways to fill out a customs form that can be used for mailing your item:
- 1 Customs Forms Online: Forms can be electronically generated and printed based on information entered in the application. Simply enter customs information and print customs forms that are appropriate for your mailpiece. The application also allows you to view prohibitions, restrictions and observations for each country. Or you can check out the Individual Country Listings.
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- You can also use Customs Forms Online to help ship packages from your home or office using Click-N-Ship® service or Click-N-Ship service.
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- 2 You can also fill out hardcopy PS Form 2976-R, USPS Customs Declaration and Dispatch Note at your local Post Office™. This is a worksheet that you fill out and present to a USPS retail service counter along with your mailpiece. The USPS employee enters the data from your Form 2976-R and prints out the correct customs form and postage.
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- A sample PS Form 2976-R is available to look at.
For a detailed description of which customs form to use with a specific class of international mail, please refer to:
NOTE: Any item bearing a handwritten customs form
should not be accepted as mail. If that occurs, it will be returned to sender. Click "
Where do I Deposit Mail that Requires Customs Declaration?" for additional information.
Where do I deposit mail that requires a customs form?
| Retail Service Counter |
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The following mailpieces can only be accepted at USPS retail services counters:
- Any item bearing a customs form and paid with only postage stamps
- Any item for which the customs data was not electronically transmitted
- Any item bearing a customs form that was not computer-generated
- Any item bearing a handwritten customs form
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Retail associates will enter the customs information electronically. If these mailpieces are improperly presented or deposited, the Postal Service will return those items to the sender for proper entry and acceptance.
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| Eligible for Deposit or Pickup |
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Items bearing a computer-generated customs form (e.g., using USPS Click-N-Ship service on USPS.com, an authorized PC Postage™ vendor, or the USPS Web Tools™ system) may be deposited through any of the following methods, provided postage is paid by a means other than the use of postage stamps:
- Through Pickup on Demand service
- Through Package Pickup service
- At a Postal Service retail counter
- Into a Postal Service lobby drop
- In a mailbox bearing a return address that matches the address at the point of pickup, when the customer or business is known to reside or do business at that location
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- In a collection box
- At a Contract Postal Unit (CPU)
- At a USPS Approved Shipper location
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- Customers who print online Military or PTFAS shipping labels that include the customs forms do not have to submit a copy for retention at their local Post Office™.
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| Not Eligible for Deposit or Pickup |
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Customers must present the following items requiring a customs form to an employee at a Post Office retail service counter. Deposit and pickup methods listed above are prohibited. The Postal Service will return these improperly presented items to the sender for proper entry and acceptance:
- Any item bearing a customs form and paid with only postage stamps
- Any item bearing a handwritten customs form
- If at a Post Office, the handwritten customs form will be removed. The retail clerk will provide you options on completing a customs form.
- Any item bearing a customs form that was not computer-generated
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| Not Requiring a Customs Form |
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Items paid with online postage, postage meters, or information-based indicia (IBI) weighing less than 16 ounces and not requiring a customs form may be deposited by one of the following methods:
- Through Pickup on Demand service
- Through Package Pickup service
- At a Postal Service retail counter
- Into a Postal Service lobby drop
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- In a collection box
- At a Contract Postal Unit (CPU)
- At a USPS Approved Shipper location
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- In a mailbox bearing a return address that matches the address at the point of pickup, when the customer or business is known to reside or do business at that location
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Additional information available at Mail Deposit by International Mail Class.
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Where can I find additional information about customs and required forms?
Is a customs declaration form required when sending military mail?
Yes. All items addressed to or from overseas MPO, APO, FPO, or DPO (Military Post Office, Army Post Office, Fleet Post Office, and Diplomatic Post Office) destinations require a customs declaration either:
- When you send the mailpiece using Priority Mail Express® service
- For all other mailpieces that either:
- Weighs 16 oz or more, or
- Contains goods
And if you are not sure a customs form is required, check your mailpiece's destination APO/FPO/DPO ZIP Codes™ in either the Postage Price Calculator or the "Overseas Military/Diplomatic Mail" section of the latest Postal Bulletin. Exceptions do exist for the customs forms requirement.
Overseas APO, FPO, and DPO mail that is not in compliance with customs requirements will be returned to sender beginning July 14, 2024.
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Note: Military mail is considered Domestic for most USPS processing and receives a Domestic Rate and domestic tracking number, but flies on International Passenger Airplanes and must follow the same rules as any International item for contents (no aerosols, limited lithium-ion batteries, and other such restrictions). International transit hubs, International Airlines, Foreign Posts, and U.S. Trade laws, departments and rules all have requirements which are met with use of the U.S. Customs Declaration Form.
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You can use your mobile device or desktop computer and Customs Forms Online to enter Customs information (no weight or dimensions), print a receipt, and take the online customs form to the MPO.
If you cannot print the online customs form receipt, you can enter data on the online customs form from your smartphone, then present the customs form receipt barcode generated on your smartphones to the Military RA. The MPO clerk will then weigh and measure the item, select the desired service type, collect payment and print the customs form.
In addition, although USPS considers mailings to and from APO, FPO, and DPO Codes domestic mail, please be mindful that APO, FPO, and DPO Codes outside of the main customs territory of the United States (i.e., the 50 states, the District of Columbia, and the territory of Puerto Rico) are subject to international mailing standards governing the transportation of dangerous and prohibited items through the mail.
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For more details regarding quantity limitations and packaging requirements for certain mailable goods (i.e., lithium batteries, mailable liquids, etc.), please see:
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Customs form exceptions
The following exceptions to the Customs Declaration Requirement are provided for items addressed to an APO, FPO, or DPO destination ZIP Code:
- Known mailers are exempt from providing customs documentation on non-dutiable letters, and printed matter weighing 16 oz or more, except for Priority Mail Express, which requires a customs form for all contents and weights.
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A “known mailer” must be a business mailer who enters volume mailings through a business mail entry unit (BMEU) or other bulk mail acceptance location, completes a postage statement at the time of entry, pays postage through an advance deposit account, and uses a permit imprint for postage payment. For this purpose, the categories of mail that qualify are as follows:
- • First-Class Package International Service
- • International Priority Airmail (IPA) service
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- • International Surface Air Lift (ISAL) service
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- All federal, state, and local government agencies whose mailings are regarded as "Official Mail" are exempt, except for Priority Mail Express, which requires a customs form from all mailers.
How do I deposit military mail requiring a customs declaration?
Where do I Deposit Mail that Requires Customs Declaration? has detailed information on submitting military mail with different types of declaration.
New customs requirements for packages to European Union (EU) countries
As of 3/1/23, there are new customs regulations if you're shipping packages any of the countries below. You must provide detailed descriptions of your package contents or your packages may be returned or refused by the destination country. USPS is providing tools to help shippers comply with these new rules.
European Union Countries and Countries Following EU Customs Rules
Austria
Belgium
Bulgaria
Croatia
Republic of Cyprus
Czech Republic
Denmark
Estonia | Finland
France
Germany
Greece
Hungary
Ireland
Italy | Latvia
Lithuania
Luxembourg
Malta
Netherlands
Norway*
Poland | Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Switzerland* |
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*These are not European Union countries, but countries following EU guidance.
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Creating custom forms for shipments to EU Countries
Landed Cost Estimate and Total Landed Cost (TLC)
The Landed Cost Estimate is an estimate of the taxes, duties, import fees and other fees that will be imposed on your package and its contents as it is shipped to its delivery destination. The amount is not exact, but an estimate of what the recipient should pay upon delivery.
The Total Landed Cost (TLC) is the landed cost estimate plus the price of postage and extra service fees. Although it is the total price of an international shipment from origin to final delivery at the recipient’s doorstep, the postage and extra service fees for outbound packages are paid by the shipper to the Postal Service.
The TLC includes the packaged item, taxes, duties and import fees. The number and amount of fees can change based on numerous factors, such as the type of goods or even the shipping service level. Import fees can be applied to a shipment by brokers, government agencies, customs and carriers. Because of these factors, shippers are only able to pay for shipping costs (postage and extra services) and not the TLC at the point of purchase. The TLC is paid by the recipient upon delivery.
A Landed Cost Estimate can be calculated while using Customs Forms Online to print a customs form or Click-N-Ship to create a shipping label.
Adding accurate, specific item descriptions
Due to the new European Union (EU) regulations, USPS customers now need to provide more accurate and specific descriptions of each item on their 2976-R customs form. Upon submitting the 2976-R form and the item descriptions, Postal Service Retail Systems Software (RSS) automate the correct Harmonized System (HS) Code.
The shipper is responsible for filling out an accurate, specific description of each item. See below for our recommendations.
There is no new form for this regulation. You will continue to use the 2976-R customs form for all international shipments, including those being sent to the EU.
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What if the item you entered does not populate an HS Code?
If no HS Code is found:
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By the system after entering the item description, check that the item description is acceptable and that the item category selections are accurate.
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Due to an incomplete or incorrect item description from the customer, your package might get rejected in the process due to missing information. Check that you write an accurate description of all items.
If you need help with describing your item(s), check below for our recommendations.
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What is the Harmonized System Code and why is it important?
The Harmonized System (HS) Code serves as the international basis for customs tariffs and the compilation of international trade statistics in more than 200 countries around the world. The HS Code is a 6+ digit number that universally identifies a product for customs agents and allows customs authorities to assign tax rates for the item. The HS is administrated by the World Customs Organization (WCO) and is updated every five years.
The HS Code serves as the foundation for the import and export classification systems used in the United States and by many trading partners. These codes are used for:
- Internal taxes
- Trade policies
- Monitoring controlled goods
- Rules of origin
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- Freight tariffs
- Transport statistics
- Price monitoring
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- Quota controls
- Compilation of national accounts
- Economic research and analysis
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USPS systems use item descriptions to populate the required HS code(s) for the customs form which is then provided to the destination EU country.
Item description recommendations
Accurate, specific item descriptions are important for the RSS process, allowing the Postal Service to assign an HS Code on the customs form to ensure entry into the EU countries. We recommend that you:
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Provide detailed information that indicates the precise nature of the goods.
Instead of describing a general category, list the specific item to clarify what the item is, what it is made of and what purpose it serves. For example:
- Incorrect: Clothing, tools, electronics
- Correct: Men’s cotton socks, a screwdriver set, a wireless headset and charger
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Use plain language that clearly describes each item.
Avoid ambiguous or obscure language.
The description should be precise enough to allow customs agents to identify the goods listed.
- Incorrect: Several pairs of espadrille wedges
- Correct: Women’s fabric sandals
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Limit description length to 10-15 words (50 to 100 characters) to help ensure compliance.
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In addition, you can read the EU’s guidance on acceptable terms at Guidance on Acceptable and Unacceptable Terms for the Description of Goods.
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Examples of unacceptable and acceptable item descriptions
| Unacceptable Descriptions | Acceptable Descriptions | | Clothes | Men's cotton shirts, lingerie, girls' leather vests, boys' denim jackets | | Appliances | Refrigerator, stove, microwave oven | | Artwork | Bust, painting, bronze | | Battery | Lithium batteries | | Gift | One scented candle, remote-controlled car, silk scarf | | Fresh Herbs | Basil, thyme, parsley | | Medicines | Painkillers, antiviral spray | | Sanitary goods | Detergent, toothbrush, towels | | Vegetables | Eggplant, onions, broccoli | | Plants | Cut Christmas trees, tulip bulbs, dried rosemary | | Samples | Samples of furniture upholstery fabrics, samples of interior blinds | | Parts | Parts of pumps for liquids | | Gifts | Sunglasses with lenses optically worked | | Textiles | Women’s cotton T-shirts, knitted or crocheted |
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Why did the changes happen?
The EU changed its international shipping regulations under its Import Control System 2 (ICS2), which is the EU’s IT system created to collect data about all of the goods entering the EU prior to their arrival. It is a customs pre-arrival safety and security program focused on increasing accountability and efficiency and decreasing the risk of fraud and security threats from items outside of the EU.
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