Shipping to and from the EU customs union
Free circulation inside, full declarations outside, and the European countries that are not members.
The European Union is a customs union, which is a narrower and more useful idea than “a group of countries”. Inside it, goods move without customs formalities. Crossing its boundary is what triggers paperwork, not crossing a national border.
That distinction is the single most useful thing to understand about shipping in Europe, and it is the thing most often got wrong.
Inside the union: free circulation
A parcel from Lyon to Leipzig crosses a national border and needs no customs declaration at all. Both France and Germany are in the union, so the goods are in free circulation. No CN22, no CN23, no duty, no import VAT at the border.
The same applies between any two of the 27 member states. Lisbon to Helsinki is paperwork-free.
You still write the destination country on the last line of the address in English capitals, because that is a postal routing convention rather than a customs one. But the customs block on the label stays empty.
Outside: a full declaration
Cross the boundary in either direction and a customs declaration becomes mandatory, regardless of value. Value affects how much duty is owed and which form is used. It does not affect whether you declare.
The European countries that are not members
This is where geography misleads. Sitting in Europe, or being surrounded by member states, does not put a country inside the customs union.
Not in the union:
- Switzerland and Liechtenstein, despite being landlocked inside it
- Norway and Iceland, which are in the European Economic Area but not the customs union
- The United Kingdom, since 2021
A parcel from Milan to Zurich needs the same paperwork as one to Tokyo. If you handled Switzerland correctly before, nothing changed there; it was never inside.
There are also territories of member states that sit outside the union’s VAT or customs area, such as the Canary Islands and some overseas departments. If you ship to one regularly, check its specific position rather than assuming it follows the mainland.
What changes at the boundary
A declaration is required. A CN22 for lower-value postal items, a CN23 for higher-value ones or where the operator requires it. If you are posting from the UK, Royal Mail withdrew the CN22 in June 2026, so it is a CN23 whatever the value.
Import VAT applies. Under EU rules VAT is due from the first euro on commercial imports. There is no small-value exemption that removes it. Whoever pays it, usually the recipient unless you have arranged otherwise, will not enjoy the surprise.
Duty may apply above certain thresholds, which vary by product type and by the trade agreement in force.
Delivery takes longer. Clearance adds days. In December it adds more.
A handling fee is common. Carriers charge for presenting goods to customs, and on a small parcel that fee frequently exceeds the duty itself. This is the charge customers complain about most, because it feels arbitrary to them.
Practical advice for sellers
Say so at checkout. A customer who pays 30 euros and then receives a bill for 9 plus a handling fee will blame you, not their government. One line about possible import charges prevents most of that.
Describe contents specifically. “Goods” or “gift” invites inspection. “Cotton scarf, hand woven” does not. See the CN22 guide for what each box wants.
Declare honestly. Understating value caps your own compensation if the parcel is lost, and customs often disagree anyway.
Look into schemes for collecting VAT up front if you sell into the EU regularly. They exist specifically so the recipient is not surprised at the door. The details and thresholds change, so check the current position rather than relying on a blog post, this one included.
What this site does
Labelbench treats the customs union as the boundary that matters. A parcel between two member states gets the country line but no customs block. Anything crossing the boundary gets the declaration, and a UK sender gets a CN23.
It does not calculate duty, VAT or de minimis thresholds. Those change often enough that hard-coding them would mislead you, and a wrong number on a customs form is worse than no number.