To fill out a CP72 customs declaration, complete USPS PS Form 2976-A with six required elements — sender and recipient details, item category, a specific description of contents with quantity, weight and value, at least a six-digit Harmonized System code for each item, and your signed date — then generate it electronically, seal it in a clear customs envelope, and affix it flat to the address side of the package.1United States Postal Service. 123 Customs Forms and Online Shipping Labels The form itself is straightforward. What causes problems is vague descriptions, missing codes, and guessed values.
Which Form You Actually Need
The CP72 is a multi-part form set defined by the Universal Postal Union, and the CN23 customs declaration is one component of that set.2Universal Postal Union. WCO-UPU Postal Customs Guide When USPS hands you PS Form 2976-A, that single document covers both the dispatch note and the customs declaration. It is the detailed form. The simpler PS Form 2976 (the CN22) collects far less information and is not interchangeable.
You need PS Form 2976-A for all Priority Mail International shipments regardless of value. For First-Class Package International Service, either form works when the declared value is $400 or less; items valued over $400 in that mail class are prohibited and must ship via Priority Mail International or Priority Mail Express International. Any item weighing more than 16 ounces requires a customs form regardless of contents.1United States Postal Service. 123 Customs Forms and Online Shipping Labels
The Six Mandatory Fields
Every CP72 requires the same six data elements, no matter the mail class or destination:1United States Postal Service. 123 Customs Forms and Online Shipping Labels
- Sender’s full name and address.
- Recipient’s full name and address.
- Category of item, chosen from gift, merchandise, document, commercial sample, or returned goods.
- Detailed description of contents: quantity, net weight, and value of each item.
- At least a six-digit Harmonized System code for each item, unless the destination country listing says otherwise.
- Sender’s signature and date.
All information must appear in Roman letters and Arabic numerals. You can add a translation in a language accepted by the destination country, but the Roman-letter version must be there.1United States Postal Service. 123 Customs Forms and Online Shipping Labels
Conditional Fields You May Still Need
Several fields become required depending on what you’re shipping and where:1United States Postal Service. 123 Customs Forms and Online Shipping Labels
- Phone numbers and email addresses for both sender and recipient. Not mandatory on every shipment, but many destination countries request them, and including them makes it far easier for customs or the local post office to reach someone if there’s a problem.
- Country of origin for each item. Some countries require this for tariff assessment.
- License or permit number if the item requires an export license.
- AES Internal Transaction Number, or an exemption citation, when Electronic Export Information must be filed.
Writing a Description That Clears Customs
The single most common reason packages get flagged is a vague contents description. “Clothing” tells a customs officer nothing. “Two pairs of new women’s leather gloves” tells them exactly what they are assessing. Each line item on the form should describe the goods specifically enough that someone who cannot see the package could identify the item: material, quantity, what it is, and whether it is new or used.
For value, declare the price you actually paid, or fair market value if the item is used or handmade. U.S. Customs and Border Protection bases duty on the price paid or payable for the goods, not the cost-insurance-freight price, so exclude shipping and insurance from the declared value.3U.S. Customs and Border Protection. Duty – Cost Insurance and Freight (CIF) Specify the currency. Understating value to help your recipient avoid duties is customs fraud and can result in seizure, fines, or both.
Finding the Right Harmonized System Code
The Harmonized System is a standardized numerical method of classifying traded products, used by customs agencies worldwide to identify commodities and assess duties. The six-digit subheading is the same across countries that participate in the World Customs Organization.4International Trade Administration. Harmonized System (HS) Codes
USPS requires at minimum a six-digit HS code for each item on the customs form.1United States Postal Service. 123 Customs Forms and Online Shipping Labels Look up the code using the International Trade Administration’s free search tool or the U.S. International Trade Commission’s Harmonized Tariff Schedule. A wrong code can trigger the wrong duty rate on the other end, costing your recipient money and slowing the release of the package.
When You Also Have to File Electronic Export Information
If any single commodity in your shipment is valued over $2,500 per Schedule B number, you must file Electronic Export Information before sending it. The same requirement applies if the item needs an export license, regardless of value.5U.S. Customs and Border Protection. How to Submit an Electronic Export Information (EEI) This catches senders of jewelry, electronics, and professional equipment more often than they expect.
File through the Census Bureau’s ACE AESDirect system. Once accepted, the system generates an Internal Transaction Number beginning with “X” followed by the date and six digits.6U.S. Census Bureau. Filing in AESDirect – How Do You Find Your Internal Transaction Number? Enter that ITN in the conditional field on the customs form. If your shipment is $2,500 or less per Schedule B number and no license is required, write the exemption citation “NOEEI 30.37(a)” instead. Penalties for skipping the filing when it applies reach $10,000 per violation on the civil side, with additional criminal exposure.7eCFR. 15 CFR Part 30 Subpart H – Penalties
Prohibited Contents the Form Cannot Fix
A customs declaration does not make something legal to ship. USPS prohibits sending aerosols, explosives, ammunition, alcoholic beverages, gasoline, marijuana and hemp-based products including CBD, perfumes containing alcohol, nail polish, mercury in any form (including compact fluorescent bulbs), cigarettes, dry ice, and poisons to any country.8USPS. International Shipping Restrictions, Prohibitions, and HAZMAT Every destination country adds its own restrictions. Check the USPS Individual Country Listings for your destination before you ship.
Generating and Attaching the Form
USPS requires electronically generated customs forms. You have three ways to produce one: use Click-N-Ship online, use the Customs Form Online application, or fill out PS Form 2976-R (a handwritten worksheet) at a USPS retail counter, where a clerk generates the electronic version.1United States Postal Service. 123 Customs Forms and Online Shipping Labels The online options save time because you finish everything at home and print the label before going to the post office.
Whichever method you use, the completed form goes inside a clear plastic customs envelope, either PS Form 2976-E or the smaller PS Form 2976-ES for flat-rate envelopes and small boxes. Affix the envelope flat to the address side of the package. Do not wrap it around edges or tuck it under tape. It needs to be visible so customs officers can read it without opening the package.1United States Postal Service. 123 Customs Forms and Online Shipping Labels
At acceptance, USPS electronically transmits the declaration data. Failing to provide this electronic transmission before tendering the package can result in refusal at acceptance, processing delays, or the mail being returned to you.1United States Postal Service. 123 Customs Forms and Online Shipping Labels
Why Accuracy Matters After the Package Ships
The recipient is typically responsible for any import duties, taxes, and fees the destination country assesses. If those charges are not paid, the recipient does not get the package. USPS offers a Delivered Duty Paid service that lets the sender prepay these costs.9USPS. USPS Delivered Duty Paid (DDP) Service
For shipments entering the United States, the duty-free de minimis exemption under 19 U.S.C. 1321 that previously allowed shipments valued under $800 to enter without duties has been suspended. The suspension took effect on February 24, 2026, and applies regardless of value, country of origin, or method of entry.10The White House. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries Low-value gifts and personal purchases now incur charges on entry, which makes an accurate declared value on your customs form more consequential than before.
When packages are held, the reasons are predictable: incomplete or incorrect paperwork, unpaid duties, restricted or prohibited contents, or a declaration that looks suspicious. The recipient can contact CBP directly to find out the specific reason for the hold and what is needed to release the shipment.11U.S. Customs and Border Protection. I Ordered Goods From Abroad, but the Seller Said They Are Being Held at Customs Vague descriptions, mismatched values, and missing HS codes are the usual culprits, and all three are avoidable at the declaration stage.
One more reason to declare honestly: the declared value on your customs form sets the ceiling for any insurance claim. Priority Mail International includes $200 of insurance for merchandise and $100 for document reconstruction at no extra charge, with additional coverage available up to $5,000 depending on destination limits.12United States Postal Service. 323 Priority Mail International Insurance Understating value to reduce potential duties also caps what you can recover if the package is lost or damaged.