Postal Customs General Information

-Internal Deck

When do customs formalities apply?

Compliance with customs formalities is mandatory for all shipments containing

goods*!

*except within the fiscal territory of the European Union

Non fiscal territories of the European Union

*Note: Not all special regions are shown on the map e.g. channel islands

Non fiscal territories of the European UnionCustoms forms are mandatory

Country EU TerritoryDenmark Faroe Islands, GreenlandCyprus Turkish sectionFinland Aland islandsFrance French overseas departments & territories; Also known as DOM, COM & TAAF

• DOM : Départements d'outre-mer : Guadeloupe, Martinique, French Guyana, Réunion, Mayotte• COM : Collectivité d'outre-mer - French overseas collectivities : French Polynesia, Saint Barthélemy, Saint Martin, Saint Pierre and Miquelon, Wallis and Futuna• TAAF : Terres australes et antarctiques françaises - Territory of the French Southern and Antarctic Lands:Kerguelen, St. Paul and Amsterdam islands, Crozet Islands, Adélie Land, the Scattered Islands

Germany Helgoland, BüsingenGreece Mount Athos (Independent state)

Italy Livigno, Campione d'Italia, national waters of Lake Lugano from shore to the political border of the zone between Ponte Tresa and Porto Ceresio, San Marino (Independent state), Vatican City

Spain Ceuta, Melilla, Canary Islands, Gibraltar, AndorraUnited Kingdom Channel Islands

What are customs formalities?

• Customs formalities: Under international postal agreements the sender must complete a customs declaration which should be fixed to the package

• Documents required for postal consignments:• Customs Declaration - CN 22• Customs Declaration - CN 23• SAD: Single Administration

Document• Commercial Invoices or

Pro-forma invoices

Rules for the Packets & Parcels

Documents to be added to the parcel besides the address label

Intra EU*EU* to Non

EU*

CN 22 /CN 23

No customs documents

> 1000 € + SAD

PreferredInvoices

Documents

Invoices

*EU= the fiscal territory of the European Union

RestNON EU* to EU*NON EU* to NON

EU*

Invoices

CN 22 /CN 23

Customs Declaration CN 22 or CN 23?

MiniPak

• Value ≤ 300 SDR (± 335€): CN22 or CN23

• Value > 300 SDR (± 335€): CN23

• Value >1000€*: CN 23 + SAD document

MaxiPak

• Always two CN23

• Value >1000€*: CN 23 + SAD document

Depending on the value of the goods

* Not for transit shipments (non-EU – EMC – non-EU)

Additional remarks:• MiniPak EU doesn’t require a CN22/CN23• The CN 22 declaration can only be used for MiniPak’s (or if required also use a CN23) but not for MiniPak EU. • For MiniPak, MiniPak Scan, MaxiPak the system always generates a CN23.• For MiniPak Sign a CN22 is automatically generated if needed.• Exchange rate SDR to EURO: http://www.imf.org/external/np/fin/data/rms_five.aspx

CN 22 document

The following must be stated on the CN22 declaration form:

1. Description of the contents of shipment2. Net weight in kg & total gross weight in

kg of the goods3. Intrinsic value (=sales value, excluding

shipping) of the shipment and mention the currency

4. Type of shipment. Tick the relevant box (Gifts, Documents, Commercial…) or enter description under “other”.

5. Enter the HS tariff number & origin of the goods. [IMPORTANT: often forgotten and shipment blocked by customs for this reason – high level HS code suffices!]

It is the customers responsibility to complete the CN 22 documents correctly & complete when shipping parcels. Not complying to the customs rules can imply that the shipments are blocked, additional charges might apply and are charged to the client and/or end-customer.

CN 23 documentThe following must be stated on the CN23 declaration form:

1. Sender’s full details (FROM : customer e.g. an e-tailer)

2. Receiver’s full details (TO : buyer)

3. Detailed description of the contents of the shipment

4. Net weight in kg & total gross weight in kg of the goods

5. Intrinsic value (=sales value, excluding shipping) of the shipment and mention the currency

6. Type of shipment. Tick the relevant box (Gifts, Documents, sample, returned goods) or enter description under “other”.

7. Enter the HS tariff number & origin of the goods.

It is the customers responsibility to complete the CN 23 documents correctly & entirely when shipping parcels. Not complying to the customs rules can imply that the shipments are blocked, additional charges might apply and are charged to the client and/or end-customer.

The automatic generated CN23 documents from our system: 2 versions

The SAD document

When to use the SAD*?

Customs: Obliged for all shipments from

Belgium to NON EU** destinations with a

value > 1.000 Euro

VAT: Upon request as proof of export for

VAT purposes***

* This is not obliged for transit shipments NON-EU EMC NON-EU.** EU= The fiscal territories of the European Union*** For BE VAT registered persons a stamped copy of the CN 23 up to 1000 EUR is also allowed instead of SAD.

More information on the SAD, can be found on the website of the European Union: http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/sad/

The SAD document

Who completes this document?

• The Customer* is responsible to submit this document to customs

• Customs office of Exit mentioned on the SAD: BE212000

Where to add these documents?

• Document must be added in a plastic pouch fixed to the shipment

• Manually check on the CN23 form: validate for Export

Note: Not complying to these rules might mean additional surcharges for the client

The (pro-forma) invoice

In additions to the by EU VAT law required invoice details at least the following must be stated on the invoice or pro forma invoice:

1. Name of sender & receiver of the goods.

2. Address & contact details of sender and receiver with preferably telephone number or url of the web store.

3. Add the VAT registration number of the sender and receiver when these are VAT taxable persons

4. The description of the goods

5. The value of the goods (including the currency). [This has to match with the information on the customs documents (e.g. CN22/CN23 and the content of the parcel]

6. Assure the invoice contains a date stamp

ExamplePro Forma Invoice Example Invoice

The (pro-forma) invoice

• Adding a commercial invoice or a pro forma invoice* is required, except for intra-EU shipments**

• The invoice needs to be added in the plastic pouch: Companies that cannot add an invoice to the packing process are advised to provide the invoicing information as part of the label print.

• Why adding an invoice to the parcel?  Customs authorities can open a shipment to verify the value which is subject to customs duties and taxes.  If they do not find an invoice to verify the value, the shipment can/will be blocked resulting in, at best, a delayed release of the shipment or even return/destruction of  the shipment.

• By preference the invoice should be in English. Use alphanumeric characters for specifying the information on the customs documents (do not use Chinese, Arabic or other specific character).

*The pro forma invoice is not an official invoice but can be used for non-commercial shipments, e.g. C2C shipments or companies transferring own goods without sale. **EU= The fiscal territory of the European Union