Guidance

Sending post or a parcel abroad

Find out how to send post or a parcel to someone outside of the UK.

If you’re sending goods into the UK you can read information on tax and customs for goods sent from abroad.

When you send a package to any country outside the UK, you must complete and attach a customs declaration. You can get this from the post office.

Any necessary preference certificate or licence should be attached to the outside of the package and clearly identified before handing it over for post.

A commercial invoice should be attached to items that require an export licence or are being exported under a customs special procedure. Sticky label C and E83A should also be attached.

Proof of posting

If you are in business and registered for VAT, you’ll need to get and keep a certificate of posting (C&E132). This is to support the VAT zero-rating of your supply, and to discharge your liability to customs charges on goods temporarily imported into the UK.

If you’re a business exporting UK duty paid excise goods, you’ll also need a certificate of posting on form C&E132 to support a claim for reimbursement of the UK Excise Duty.

Published 1 August 2022