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Article Number	000006072

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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 and Diplomatic 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.

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 and Diplomatic Mail)? Click here.

Expecting items from overseas

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.

General customs information is available online at:	https://www.usps.com/international/customs-forms.htm
For information about specific outbound destination countries, go to:	U.S. Customs & Border Protection The destination country website (USPS doesn't provide website addresses of individual countries)
For Postal Service™ inbound customs information, refer to:	The International Mail Manual (IMM) for Individual Country Listings

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.

For information on international internet purchases: https://www.cbp.gov/trade/basic-import-export/internet-purchases.

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.

The most common items that are subject to detention are:
Pharmaceuticals Prohibited or controlled items such as: Alcohol Spring blade knives Narcotics	Items subject to quota such as textiles being imported for commercial purposes, and not for personal use.

Sending items overseas

Completing customs forms / Detailed item descriptions / Landed cost estimate / USPS Delivered Duties Paid (DDP)

Sender information, recipient information, item value, and other information are on your customs form to complete. This includes detailed item descriptions for all countries. In addition, destination 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:

U.S. possessions, U.S. territories and Freely Associated States at Domestic Mail Manual 608.2.4.
APO/FPO/DPO addresses at Domestic Mail Manual 703.2.3.6; further information is also below.

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.
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.
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.
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:

• Which Customs Form do I Use? 
• Customs Forms Indicator tool
• Customs Declaration Form Usage by Mail Category table in the International Mail Manual (IMM)

Notes:

First-Class Mail International^® service letters and large envelopes under 15.994 oz and containing only documents do not require a customs forms.
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.

Detailed item descriptions
USPS systems use item descriptions to populate the required Harmonized System codes (HS codes) for the customs form, which is used to estimate the total landed cost and is provided to the destination country.

Due to changes to international shipping to support safe, secure transportation and customs screening, USPS customers/shippers 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. Customs authorities worldwide require HS Codes to screen incoming goods. By writing an acceptable item description on your customs form, you help to:

Streamline customs processing
Prevent delays
Improve the efficiency of cross-border ecommerce
Meet safety and security requirements

If you're sending packages from the U.S. to any other country, you must provide detailed item descriptions on your customs forms.

If you do not, the customs officials of the destination country may return, refuse or potentially even destroy your package.

Provide detailed information that indicates the precise nature of the goods. Use plain language that clearly describes each item.

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

Limit description length to 10-15 words (50 to 100 characters) to help ensure compliance.

In addition, you can read the EU's guidance on acceptable terms at Guidance on Acceptable and Unacceptable Terms for the Description of Goods.

Examples of unacceptable and acceptable item descriptions

Unacceptable Descriptions	Acceptable Descriptions
Clothes	Men's cotton shirts, lingerie, girls' leather vests, boys' denim jackets
Appliances	18 cubic feet refrigerator and freezer, microwave oven
Artwork	Pencil sketch, original oil painting, bronze statue
Battery	Lithium batteries
Gift	One scented candle, remote-controlled car, silk scarf
Fresh Herbs	Basil, thyme, parsley
Medicines	Painkillers (ibuprofen), antiviral spray medication
Sanitary goods	Laundry detergent, toothbrush, cotton towels
Vegetables	Fresh eggplant, sun-dried tomatoes, frozen broccoli
Nuts	Container of mixed nuts
Tools	Screwdriver, power drill, rubber mallet
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

Note: Remember that a quality description communicates

What the item is
What is it used for
What it's made from
Quantity

What if the item you entered does not populate an HS Code?

If no HS Code is found:

By the system after entering the item description, check that the item description is acceptable and that the item category selections are accurate.
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), review the above guidance.

The Harmonized System Code and its importance

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. You can populate an HS Code on the HS Code Look Up Tool with your item details.

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

Freight tariffs
Transport statistics
Price monitoring

Quota controls
Compilation of national accounts
Economic research and analysis

Landed Cost Estimate and Total Landed Cost (TLC)

When using Customs Forms Online to print a customs form or Click-N-Ship to create a shipping label, you will see a calculation of the Landed Cost Estimate. It is an estimate of the taxes, duties, import fees and other fees imposed on the shipment and what the international 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.

USPS Delivered Duties Paid (DDP)
Effective 1/18/26, USPS Delivered Duties Paid (DDP) is a new optional international extra service that lets you prepay applicable import duties, taxes and fees for certain outbound international mail at checkout. This means your recipient won't be surprised by extra charges or customs delays due to import duties, taxes, and fees when the package arrives.

Is there a fee for USPS DDP?

The Postal Service does not charge a fee for USPS DDP, but USPS's DDP service provider charges a fee that is included in the total duty, tax, and fee amount quoted to the customer at the time of mailing. For more information, see the service provider's DDP terms and conditions found at: https://zonos.com/docs/legal/usps-terms-of-service.

How are import duties, taxes and fees calculated?

Import duties and taxes are calculated based on each item's Harmonized System (HS) code, value, classification, description, and country of origin, as well as the destination country's tariff rules, applicable Value Added Tax (VAT)/Goods and Services Tax (GST) rates, and sometimes free trade agreements. Import fees may include customs processing and brokerage fees, foreign postal operator fees and USPS's third-party DDP service provider's fee.

Does USPS DDP come with a guarantee?

Yes, when a customer opts to use USPS DDP, USPS's third-party DDP service provider guarantees the accuracy of the total import duty, tax, and fee amount that is quoted to the customer subject to the terms and limitations set forth in the service provider's DDP terms and conditions found at: https://zonos.com/docs/legal/usps-terms-of-service. Limitations may include, but may not be limited to, additional amounts charged by the destination country's customs authority due to the mailer's failure to provide complete and accurate customs information (e.g., detailed product description, value, classification, accurate HS codes, and accurate country of origin). A list of limitations is found in the Terms of Service.

In the event the actual import duties, taxes, and fees charged during customs clearance are more than the amount quoted:

USPS's DDP service provider will cover the difference unless the amount is subject to a limitation and not covered by the guarantee, in which case the customer agrees to pay the USPS's DDP service provider the balance due.

If the actual import duties, taxes, and fees are less than the amount paid by the customer:

The customer will not receive a refund as any excess shall be deemed fully earned and payable to the USPS's DDP service provider.

For more information on the guarantee, review the International Mail Manual (IMM®) found at: https://pe.usps.gov/text/imm/immc3_017.htm.

Which countries are covered?

USPS DDP currently is available for certain shipments destined to Canada, Germany, and the United Kingdom with more countries expected to be added in the future. For more information on DDP availability, review the IMM found at: https://pe.usps.gov/text/imm/immc3_017.htm.

Is USPS DDP available with all USPS products?

No. USPS DDP is available with select international services:

First-Class Package International Service® (FCPIS®)
Priority Mail International® (PMI)
Priority Mail Express International® (PMEI)

For more information on DDP availability, review the IMM found at: https://pe.usps.gov/text/imm/immc3_017.htm.

What if the item is returned or refused or the label or postage is refunded?

Import duties, taxes, and fees are ineligible for a refund unless otherwise specified in the USPS's DDP service provider's terms of service found at: https://zonos.com/docs/legal/usps-terms-of-service.

If the label or postage is refunded, review the IMM found at: https://pe.usps.gov/text/imm/immc3_017.htm.

Is USPS DDP available for non-USPS shipping platforms?

Currently, USPS DDP is only being offered to direct USPS customers through USPS APIs (EMAS), Global Shipping Software (GSS), Click-N-Ship®, and USPS retail locations.

If I use PC Postage like Stamps.com or Easy Post or an Ecommerce platform like Shippo or Shopify to ship via USPS can I use DDP?

If the PC Postage provider or Ecommerce platform uses USPS's APIs, then the mailer will be able to use USPS DDP. Alternatively, if the PC Postage provider, Ecommerce platform, or the mailer is directly integrated with Zonos, the mailer will be able to use Zonos' DDP solution.

I pay customs duties/taxes under my IOSS/VAT Number, will that process change with USPS DDP?

No. If you have your own IOSS/VAT Number, please continue to enter it under the "Sender Customs Reference" or "Exporter Reference" field of the SSF or enter it into the USPS shipping software and your taxes will be remitted under your tax number. In this case, do not opt to use USPS DDP.

What happens if import duties, taxes, and fees are charged again at delivery even though I prepaid them through USPS DDP?

If a recipient is mistakenly charged for import duties, taxes, and fees by their local postal operator despite the shipment being sent using USPS DDP, contact USPS's DDP service provider at support@zonos.com or at https://zonos.com/contact-support.

May I use USPS DDP to ship Low-Value Goods?

Some countries require remote sellers of "low-value goods," as determined by the destination country, to register, collect, and remit Value Added Tax (VAT) or Goods and Services Tax (GST) on sales to consumers within their customs territory. USPS DDP may be used to ship low-value goods to such countries provided that the sender certifies that the mailpiece is being sent pursuant to a Business-to-Consumer (B2C) transaction.

Where do I deposit mail that requires a customs form?

Retail Service Counter

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

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.

Eligible for Deposit or Pickup

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

In a collection box
At a Contract Postal Unit (CPU)
At a USPS Approved Shipper location

Customers who print online Military, Diplomatic or PTFAS shipping labels that include the customs forms do not have to submit a copy for retention at their local Post Office™.

Not Eligible for Deposit or Pickup

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

Not Requiring a Customs Form

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	In a collection box At a Contract Postal Unit (CPU) At a USPS Approved Shipper location
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

Additional information available at Mail Deposit by International Mail Class.

Where can I find additional information about customs and required forms?

• The destination country website (USPS does not provide website addresses of individual countries)
• Index of Countries and Localities (See destination country's website first)
• U.S. Customs (www.cbp.gov)
• Universal Postal Union (UPU)
• For internet purchases: https://www.cbp.gov/trade/basic-import-export/internet- purchases

Military and Diplomatic Mail Customs Forms Requirements

Is a customs declaration form required when sending military and diplomatic mail?

Yes, but there are exceptions. All items addressed to or from overseas MPO, APO, FPO, or DPO (Military Post Office, Army/Air Post Office, Fleet Post Office, and Diplomatic Post Office) destinations require a customs declaration. This applies for:

All Priority Mail Express® service items regardless of weight
Any other class of mail containing a good
Any other class of mail weighing 16 oz or more

If you are not sure your shipment is an exception for customs forms requirements due to the destination location, check your mailpiece's destination APO/FPO/DPO ZIP Codes™ in either the:

International Shipping Prohibitions and Restrictions
APO/FPO/DPO Restrictions Tool
Postage Price Calculator
The "Overseas Military/Diplomatic Mail" section of the most recent Postal Bulletin

Overseas APO, FPO, and DPO mail that is not in compliance with customs requirements is returned to sender.

Note: Military and Diplomatic Mail, whether originating from the United States or from an APO/FPO/DPO ZIP Code, is considered Domestic for most USPS processing and receives a Domestic Rate and domestic tracking number. These items do fly 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.

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.

See "How do I complete customs forms?" for additional information on creating online customs declaration with or without postage.

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 retail associate. 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.

For more details regarding quantity limitations and packaging requirements for certain mailable goods (i.e., lithium batteries, mailable liquids, etc.), please see:

How do I deposit military and diplomatic mail requiring a customs declaration?

Where do I Deposit Mail that Requires Customs Declaration? has detailed information on submitting Military and Diplomatic Mail with different types of declaration.

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Title	Customs Forms - The Basics

URL Name	Customs-Forms-The-Basics

Customs Forms - The Basics