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.

Need help with import requirements?

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.

Prepare your customs declarations form (CN23)

Complete the correct customs form

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

Forms
Delivery service Forms to complete

International Courier

Parcels up to 20kg
Letters up to 500g

Forms to complete

CN23 customs form

Available at participating outlets (PDF 843kB)

International Express

Parcels up to 20kg
Letters up to 500g

Forms to complete

CN23 customs form

International Standard

Parcels up to 20kg

Forms to complete

CN23 customs form

International Economy Air

Parcels up to 2kg
Letters - not required

Forms to complete

CN22 or CN23 customs form

International Economy Sea Mail

Parcels from 2kg to 20kg

Forms to complete

CN23 customs form
International Post Registered

Forms to complete

Not required
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