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Customs declaration form usage by mail category	Using customs forms
What is used to contain customs forms?

Customs Declaration Form Usage by Mail Category

Type of Item	Declared Value, Weight, or Physical Characteristics	Is Customs Form Required?	Comment (if applicable)
Priority Mail Express International® Items
All items	All values	PS Form 2976-B¹	Endorsements vary by country and are specified in the Individual Country Listings.
Priority Mail International® Items
All items	All values	PS Form 2976-A¹	All items mailed in USPS-produced Priority Mail International packaging (including Flat Rate Envelopes and Small Flat Rate Priced Boxes) or any other container bearing a Priority Mail sticker or marked with the words "Priority Mail" are considered to be within the scope of this requirement (other than those marked "Priority Mail Express" or "Priority Mail Express International").
*First-Class Mail International® Letters and Large Envelopes (Flats), including IPA Letters and Large Envelopes (Flats) and ISAL* Letters and Large Envelopes (Flats)** *IPA - International Priority Airmail; ISAL - International Surface Air Lift
All First-Class Mail International letter-size and flat-size items containing only nondutiable documents	Under 15.994 ounces	No customs form required in this instance²	See below for additional information concerning "documents." Items containing merchandise are prohibited in First-Class Mail International.
All IPA and ISAL letter-size and flat-size items containing only nondutiable documents	Under 15.994 ounces	No customs form required in this instance²	See below for additional information concerning "documents." Items containing merchandise are prohibited in IPA/ISAL letters and large envelopes (flats).
	16 ounces to 17.6 ounces	PS Form 2976¹
All items containing any goods, regardless of weight.	Prohibited	Prohibited	See below for additional information concerning "documents" and merchandise. Items containing merchandise are prohibited in First-Class Mail International and in IPA/ISAL letters and large envelopes (flats).
*First-Class Package International Service® Packages (Small Packets), including IPA Packages (Small Packets) and ISAL* Packages (Small Packets)** *IPA - International Priority Airmail; ISAL - International Surface Air Lift
All First-Class Package International Service packages, as referenced in the article First Class Package International Service® (FCPIS), regardless of contents, and, for commercial mailers, IPA packages and ISAL packages, regardless of contents	$400 or less	PS Form 2976¹	Merchandise is permitted unless prohibited by the destination country.
	Over $400	Prohibited	Items over $400 must be mailed using Priority Mail Express International service or Priority Mail International service.
Free Matter for the Blind
All items	Follow above requirements for relevant mail category, as appropriate	Follow above requirements for relevant mail category, as appropriate	See What is Free Matter for the Blind or Other Physically Handicapped Persons? or IMM 270 for authorized mail classes and eligibility.
*M-bags (Airmail, IPA Service, and ISAL* Service)** *IPA - International Priority Airmail; ISAL - International Surface Air Lift
All M-bags	$400 or less	PS Form 2976 or 2976-A¹	A fully completed PS Form 2976 or 2976-A must be affixed to PS Tag 158, M-bag Addressee Tag.
All M-bags	Over $400	Prohibited	N/A
¹ All customs forms must be electronically generated. All USPS-supplied hard copies of PS Form 2976, 2976-A, and 2976-B with a preprinted barcode and designed to be completed by hand are obsolete and prohibited from use. ² Certain nonnegotiable documents controlled by export regulatory agencies may require customs documentation. See 510-540 and Publication 699 for additional information.

Using customs forms

Duties are another form of taxes for exported or imported goods. "Non-dutiable documents" are paper documents that have no duty assessed. They include: audit and business records, personal correspondence, circulars, pamphlets, advertisements, written instruments not intended to be resold, money orders, checks, and similar items that cannot be negotiated or converted into cash without forgery.
The above "Type of Item" column has several references to "documents." For this purpose, documents refer only to printed documents, not to electronic storage media or devices such as CDs, DVDs, or flash drives.
Packaging must be large enough to accommodate the applicable customs form(s), postage, and any applicable markings, and extra service labels on the address side of the item to be mailed.

What is used to contain customs forms?

Customs forms and other documents required for international mailing and shipping can be placed in a USPS-provided envelope with adhesive, allowing it to adhere to the mailpiece.

PS Form 2976-E, Customs Declaration Envelope CP 91 - An adhesive-backed, plastic envelope that is used to contain and protect customs form sets when mailing items. (You can either request Customs Envelope 2976-E online or obtain it at no charge at your local Post Office™.)
PS Form 2976-ES, Small Customs Declaration Pouch - A smaller, adhesive-backed, plastic envelope that is used to contain and protect customs form sets when mailing items. Ideal when your mailpiece is a smaller envelope or box. (You can either request Customs Envelope 2976-ES online or obtain it at no charge at your local Post Office™.)

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Which Customs Form do I Use?

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Customs Declaration Form Usage by Mail Category