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Shipping Glossary

Customs Form (International Shipping)

What customs forms are, which ones you need, and how to fill them out correctly.

Definition
A customs form is a mandatory document attached to international shipments that declares the package contents, their value, country of origin, and purpose of the shipment. Customs authorities in the destination country use this information to assess duties, taxes, and admissibility.

What Is Customs Form?

A customs form is a mandatory document attached to international shipments that declares the package contents, their value, country of origin, and purpose of the shipment. Customs authorities in the destination country use this information to assess duties, taxes, and admissibility.

Every package crossing an international border requires a customs declaration. For USPS, the most common forms are PS Form 2976 (small customs form for items under $400) and PS Form 2976-A (full customs declaration for items over $400 or when required by the destination country). FedEx and UPS generate electronic customs documents through their shipping systems. The customs form must accurately describe each item in the package, its value, weight, and the HS (Harmonized System) tariff code if known. Inaccurate or incomplete customs forms can result in package delays, additional duties charged to the recipient, or the package being returned to sender or seized by customs authorities.

Why It Matters

Accurate customs forms prevent international shipments from being delayed, returned, or seized at the border. Incorrect declarations can result in fines and permanently flag your shipments for additional inspection.

How Each Carrier Handles Customs Form

USPS

USPS uses PS Form 2976 (CN 22, for items under $400) and PS Form 2976-A (CP 72, for items over $400 or required by destination). Electronic customs forms can be generated through USPS Click-N-Ship or shipping platforms. A printed copy is placed in a clear pouch on the package.

FedEx

FedEx generates electronic customs documents (Commercial Invoice) through FedEx Ship Manager or fedex.com. FedEx handles customs brokerage on most international shipments and can pre-clear packages to reduce delays. FedEx International Economy and Priority both include customs processing.

UPS

UPS generates customs documentation electronically through UPS WorldShip, ups.com, or shipping platforms. UPS offers UPS Paperless Invoice for streamlined customs processing. UPS also provides customs brokerage services and can advise on duties and taxes.

Tips

Always describe items accurately and specifically -- 'clothing' is too vague, 'men's cotton t-shirt' is correct
Never undervalue items on customs forms to avoid duties -- it's illegal and can result in fines or seizure
Include HS tariff codes when possible to speed up customs clearance
Use I'd Ship That to generate customs forms automatically when creating international shipping labels

Related Terms

Shipping Label • HAZMAT Shipping • Tracking Number

Frequently Asked Questions

Which customs form do I need?

For USPS, use PS Form 2976 (small form) for commercial shipments valued under $400, and PS Form 2976-A (full form) for shipments over $400 or when required by the destination country. FedEx and UPS generate a Commercial Invoice electronically. When using shipping software, the correct form is usually selected automatically.

What happens if I fill out the customs form incorrectly?

Incorrect customs forms can cause your package to be held at customs (adding days or weeks of delay), returned to sender, assessed additional duties or fines, or in extreme cases, seized by customs authorities. Always be accurate and specific in your declarations.

Do I need a customs form for shipping to US territories?

It depends on the territory. Shipments to Puerto Rico and the US Virgin Islands do not require customs forms. However, shipments to Guam, American Samoa, and the Northern Mariana Islands may require customs documentation. Check USPS or your carrier's requirements for the specific territory.

Who pays customs duties and taxes?

By default, the recipient pays any customs duties and taxes assessed by their country (this is called DDU -- Delivered Duty Unpaid). Some carriers offer DDP (Delivered Duty Paid) where the sender pays duties upfront. Recipients who refuse to pay duties will have the package returned to sender.

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