Paperwork for stock imported from China by post
Ask the sender for an accurate CN22 or CN23 and a matching commercial invoice. Confirm whether the postal route needs an additional import declaration, then retain the parcel labels, charge breakdown and payment evidence. Arrange the supplier paperwork before dispatch with Cambridge China Bridge.
Confirm the postal route before dispatch
Ask which service will carry the parcel through customs and who will answer document requests. This guide concerns resale stock arriving through the postal network into Great Britain. Ask separately about the clearance arrangements for a Northern Ireland delivery.
Qualifying postal packets arriving from China through a universal service provider must carry an accurately completed CN22 or CN23. Ask the sending operator which form its service uses, and obtain a photograph of the completed declaration before dispatch. Our customs document checklist covers the wider shipment file and product-specific certificates.
Check the declaration against the actual contents
Give the sender an itemised contents sheet to use when preparing the declaration. Check specific product descriptions, quantities, weights, values, currency, commodity codes and country of origin against the invoice and packed goods. Ask for resale stock to be identified as a commercial sale, rather than described as gifts or samples.
For mixed products, check each description separately. Ask the sender to show postage and insurance separately on the supporting paperwork, and explain any difference between the order total and the parcel contents. Keep the approved declaration image beside the tracking reference so you can identify the parcel if a query arrives.
Send a matching commercial invoice
Ask for a commercial invoice to accompany the parcel, with a readable copy sent to you before dispatch. Confirm with the operator where its document pouch should go. Use the same buyer, seller, goods descriptions, quantities, values and currency across the invoice and postal declaration. The detailed invoice checklist is in our customs document guide.
If an order travels in separate parcels, ask for paperwork that clearly identifies the contents and value of each parcel and links back to the order. Resolve unexplained discounts, missing items and changed quantities before posting. Keep payment records with the invoice so you can explain what you actually bought.
When an additional declaration is needed
The government's border guidance allows CN22/CN23 forms for standard, non-controlled goods imported into Great Britain by Royal Mail Group with a value not exceeding £900. Other postal movements into Great Britain require a full electronic customs declaration. Above that value, or for controlled goods, arrange the declaration with the operator or customs agent before dispatch.
A customs officer can also request an entry or a full and accurate account of the goods. Forward any notice promptly to the person handling clearance, together with the invoice, contents sheet and payment evidence. Ask for a copy of any additional declaration and its reference for your shipment file.
Keep evidence of the charges and their payment
Before discarding the packaging, photograph and retain the postal declaration, address and tracking labels, customs charge label and any charge notice. Save the payment receipt and ask for a breakdown separating duty, import VAT and the operator's fees. These are practical records for reconciling the parcel with your purchase and investigating an unexplained charge.
HMRC says import VAT evidence should be linked to the supplier invoice and both retained. Where import VAT was paid through a duty deferment account, obtain the C79 certificate; where postponed VAT accounting was used, obtain the relevant statement. Check which evidence applies to your parcel with your accountant. Our import VAT guide and C79 guide explain the wider accounting checks.
Frequently asked questions
Can I mark resale stock as a gift?
Ask the sender to identify it as a commercial sale and describe the actual goods. Check the declaration against the invoice before posting.
Does CN23 replace a commercial invoice?
Keep both: the postal declaration records the parcel information, while the commercial invoice supports the purchase and value. Ask the operator how the invoice should accompany the parcel.
When do postal imports need a full declaration?
For Royal Mail Group imports into Great Britain, the CN22/CN23 route covers standard, non-controlled goods not exceeding £900. Other postal movements require a full electronic declaration.
What proof of import charges should I keep?
Keep the charge label or notice, postal declaration, supplier invoice and payment receipt. Obtain the applicable import VAT evidence, such as a C79 or postponed import VAT statement, for your accounting file.