Specific international shipments
The CN23 provides justification for the nature, value and origin of shipments. It is required for the international shipment of goods to French Overseas Territories and certain specific territories in Europe.
How to fill it out ?
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Provide a detailed description of the exported goods with reference to the customs tariff item for commercial shipments
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Indicate the total unit value of the goods
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Define the origin of the goods
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Define the nature of the parcel
Downloard the operating document to fill in your CN23 View an example of CN23
Helpful tips
What does "gift" actually mean?
The notion of a gift can be assessed very differently by the customs authorities of the country of destination, which may set thresholds for duty exemption depending on the nature of the goods. Some countries have adopted specific customs provisions. Refer to the "Special customs provisions" of each country fact sheet on the laposte.fr website
What does "sample" actually mean?
It is an item that Customs considers to be of negligible value and is only used to generate orders. It may not be sold, marketed, rented or used for remuneration.
The CN23 must be kept for a minimum of 4 years by the shipper in the event of an inspection by the French customs authorities.
Attaching an invoice to the shipment
For non-commercial shipments (non-commercial samples) you must complete a pro forma invoice in duplicate. State the cost of manufacturing of the merchandise as the value.
For commercial shipments you must complete a commercial invoice in duplicate. State the selling price of the merchandise as the value.
Download the "how to complete an invoice" procedure Download a blanck pro forma invoice
Drawing up an origin declaration
The European Union has good relationships with a large number of third countries (non-EU countries). These relationships are eligible for a reduction or exemption from customs duties on arrival. This requires proof that the goods in question originate in the European Union.
This proof may be in the form of a Declaration of Origin (DOF) on the Invoice for the majority of destinations, or a EUR1/EUR-MED or EUR2 document for other destinations, and an ATR certificate for Turkey. The proof is provided by the exporter at the time of the shipment and must be attached to the shipment, in addition to CN23 form and, in some cases, the invoices.
Download a DOF template Find customs documents
| Destination countries(1) | Parcel value threshold | Documentation to be attached |
|---|---|---|
| A : Albania, Algeria, Andorra, South Africa B : Gaza Strip, Bosnia and Herzegovina C : Canada, Ceuta, Chile, West Bank, Colombia, Costa Rica E : Egypt, El Salvador, Ecuador F : Faroe Islands G : Georgia, Guatemala H : Honduras I : Iceland, Israel J : Jordan K : Kosovo L : Lebanon, Liechtenstein M : Macedonia, Morocco, Melilla, Mexico, Moldova, Montenegro N : Nicaragua, Norway P : Panama, Peru S : Serbia, Switzerland(1) T : Tunisia U : Ukraine V : British Virgin Islands ACP (Africa-Caribbean-Pacific) countries ACP (Africa-Caribbean-Pacific) |
Up to €6,000 Above €6,000 |
DOF EUR1 or EUR-MED in certain exchanges or without value limitation for approved exporters For Canada DOF (less than €6,000), Registered Exporter Status (more than €6,000) |
| OCTs (Overseas Countries and Territories) | Up to €10,000 Above €10,000 |
DOF EUR1 or without value limitation for approved exporters |
| Syria | Up to €850 Above €850 |
EUR 2 EUR 1 |
| Northern Cyprus, Turkey (except agricultural products covered by Annex 1 of the Amsterdam Treaty and ECSC products) |
ATR | |
| Northern Cyprus, Turkey (except agricultural products covered by Annex 1 of the Amsterdam Treaty and ECSC products) |
Up to €6000 Above €6000 |
DOF EUR 1 or EUR-MED |
| South Kora | Up to €6000 Above €6000 |
DOF Only for approved exporters |
(1) : List of agreements and related documents, available at the following link
The single administrative document for goods with a value of more than €1,000.
For shipments whose value is more than €1,000, the SAD (Single Administrative Document) must be attached to the shipment, in addition to the CN23 form and the invoice. La Poste prepares this document on behalf of the sender if necessary.
EORI number
For the preparation of the SAD, you will need to provide the EORI (Economic Operator Registration and Identification) number on the CN23 and on the invoice.
Proof of export
La Poste prepares the SAD on behalf of the customer and will send a copy to the sender.
Helpful tips
The SAD is the parcel's identity card for shipments valued over €1,000. This document must be kept for 4 years (in addition to the CN23 customs declaration). It may be requested in the event of customs inspections.
