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Important update: EU customs changes for sending start July 2026

The EU has announced the introduction of a €3 customs duty per item on low value (below €150) e-commerce parcels sent from outside the EU, starting on 1 July 2026. This is in addition to any applicable value added tax (VAT) on goods sent to the EU. This new duty will impact customers sending via both postal and commercial channels.
 
The customs duty will be applied to all goods entering the EU by non-EU sellers registered in the EU’s import one-stop shop (IOSS) for VAT purposes. The EU will regularly assess whether the duty should extend to goods entering the EU sold by traders not registered in the IOSS. 
 
Individual European countries are also developing new customs duties and rules. 
 
We are awaiting clarification on these developments and will provide an update when further information becomes available.
 
For further information, please refer to the EU website.

There are customs declaration requirements that you must adhere to when sending items overseas, especially to the United States (US) and European Union (EU) member states. The table below shows which Australia Post products and services these requirements apply to.

For safety and regulatory reasons, customs authorities are strict with what they allow into their countries. Many, including the US and EU member states, require pre-departure approval of items before they leave Australia. This means Australia Post must transmit electronic advance data (EAD) to customs authorities at the destination country and receive approval that those items can be sent, before passing them to an airline for delivery.

For the US and EU countries, this is part of the pre-departure customs clearance (PDCC) process. To ensure pre-departure customs approval, you must complete a customs declaration form for most items being sent to the US and EU countries at or before the time of lodgement or assessment. If this information isn’t provided, or is inaccurate or incomplete, items may be returned.

What you need to do

Save time at the Post Office by preparing your customs declaration in advance. This allows for the digital capture of electronic advance data (EAD), ensuring that the destination customs authority receives the necessary information before your item arrives. Read our guide to completing your customs forms, including how to write an acceptable description of goods.

Complete the correct customs form

Check which customs form you need to complete when sending a parcel or letter overseas.

Delivery serviceForms to complete
International Courier
Parcels up to 20kg
Letters up to 500g		CN23 customs form Available at participating outlets (PDF 843kB)
International Express
Parcels up to 20kg
Letters up to 500g		CN23 customs form
International Standard
Parcels up to 20kg		CN23 customs form
International Economy Air
Parcels up to 2kg
Letters - not required		CN22 or CN23 customs form
International Economy Sea Mail
Parcels from 2kg to 20kg		CN23 customs form
International Post RegisteredNot required

Frequently asked questions

A HS tariff code is an internationally recognised code that classifies international shipments. You enter the HS tariff number on your customs declaration form to help customs authorities assess which taxes, duties and restrictions may apply to the delivery of your goods. View international customs for more information.

You can find the HS tariff code when providing a description of your item on our online customs declaration form. Or you can view information on HS tariff numbers in our guide to completing your customs declaration.

For business customers, you can find your HS tariff number when creating an order or shipment through MyPost Business or Parcel Send.

If you’re a business customer integrated with our shipment API, you can access these codes through our Export Classification Tool.

  • Austria
  • Belgium
  • Bulgaria
  • Croatia
  • Republic of Cyprus
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • Iceland1
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Luxembourg
  • Malta
  • Netherlands
  • Norway1
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain
  • Switzerland1
  • Sweden

1 Included for the purposes of the European Union Import Control System (ICS2) even though these countries are not in the European Union.

International customs provides information to help you complete your customs declaration correctly. Our International post guide provides guidelines for sending to a particular country, territory or region so your item gets there without delay.

Your items may be delayed or returned to sender. View our guide to completing your customs declaration or Electronic Advance Data (EAD) for more information.

To avoid delays or returns, ensure that your customs information includes an accurate and detailed description of the goods, and accurate sender and receiver details. View international customs for more information.