UK to US customs declaration guide for sellers (2026)

Required documents for a UK→US parcel

Every parcel needs three documents. Most are auto-generated by TradeWind when you book a label, so in practice you print, fold and attach.

1. Commercial invoice (×3 copies)

The single most important document. The commercial invoice tells US Customs and Border Protection (CBP) what is in the parcel, who sent it, who is receiving it, what it is worth and what duty applies. Three copies go in a clear adhesive document pouch attached to the largest face of the parcel — one for the export carrier, one for CBP, one for the recipient.

2. Customs declaration (CN22 or CN23)

A short declaration form covering basics (sender, recipient, contents, value). Use a CN22 for goods valued under about £270 and a CN23 for goods over £270. For UPS Worldwide Economy DDP, this is replaced by the carrier-specific paperwork on the label itself; for Royal Mail International, you print and attach it.

3. Pro forma invoice (optional)

Used for non-sale shipments — samples, replacements, returns or gifts. Looks like a commercial invoice but flags that no money has changed hands. Use one when you would otherwise have to invent a sale price for something you are not actually selling.

4. Carrier-specific paperwork

UPS Worldwide Economy DDP auto-generates the customs paperwork in the same PDF as the label — print one document, fold along the line, and the customs paperwork is attached to the back of the label. Royal Mail International PDDP works similarly through Click & Drop. For TradeWind-booked labels, all of this is bundled into a single PDF, so you print once and attach once.

What goes on a commercial invoice — field by field

This is the form CBP actually reads. Get every field right and your parcel clears customs in hours, not days.

Sender details

• Full name and trading name — exactly as registered with HMRC.
• Full UK address — including postcode.
• EORI number (optional but useful) — your GB EORI confirms you are a registered UK trader and speeds up clearance for repeat shipments.
• Phone and email — used by the carrier and CBP if there is a query in transit.

Recipient details

• Full name — must match the buyer's ID for higher-value or restricted goods.
• Full US address — street, apartment number, city, state, ZIP. PO boxes are not accepted by UPS; street addresses only.
• Phone number — critical. CBP and the carrier use this to contact the recipient if duty needs collecting (DDU) or if there is a clearance query. Missing phone numbers are the most common cause of avoidable delays.
• Email address — used for tracking notifications and clearance updates.

Shipment metadata

• Date of export — the day you book the label.
• Invoice number — your own reference. The order number from your order source works fine.
• Reason for export — pick from: sold, gift, sample, replacement, return, repair. "Sold" is right for almost every ecommerce parcel.

Itemised goods (one line per distinct product)

The body of the invoice. Every distinct product gets its own line. For each line:

• Description — be specific. Not "shirt" — "men's cotton t-shirt size L, navy". Not "kitchenware" — "ceramic mug, 350ml, hand-glazed". CBP rejects vague descriptions.
• Quantity — number of units of this item.
• Unit value — sale price per unit, in the invoice currency.
• Total value — quantity × unit value.
• Country of manufacture — where this item was physically made.
• HS/HTS code — the 6- to 10-digit tariff classification.

Totals and terms

• Total invoice value — sum of all line totals.
• Currency — GBP or USD. Match what the buyer paid in.
• INCOTERMS — DDP for our flows (we pre-pay duty on the buyer's behalf), DDU only for tracked-only services where the buyer pays at the door.
• Shipper signature — typed signature is fine on auto-generated invoices.

HS codes (Harmonized Tariff Schedule)

An HS code is a numeric classification that tells customs authorities what your product is. The first six digits are the international standard (Harmonized System); the US extends to ten digits (Harmonized Tariff Schedule, HTS) to specify a precise duty rate. The duty rate that gets charged to your buyer depends entirely on this code, so getting it right is a customer-experience issue as much as a compliance one.

Some examples that come up constantly in UK→US ecommerce:

• 6109.10.00 — cotton T-shirts, singlets and other vests. Duty 16.5% on the declared value.
• 4901.99.00 — printed books, brochures, leaflets. Duty-free.
• 9405.42.00 — LED lamps and lighting fittings. Duty 3.9%.
• 5702.42.00 — woven door mats, made-up. Duty 4.5%.

For UK sellers, the easiest way to find the right code is the TradeWind HS lookup at /hs-code-lookup-uk-sellers (which mirrors the official USITC HTS database with sensible search). If your code is wrong, the duty rate will be wrong — and on a DDP service that means you have either overcharged the buyer for duty (and absorbed the difference yourself) or undercharged (and CBP may correct the entry mid-transit).

Country of manufacture — the most-misunderstood field

Country of manufacture is "where the product was physically made", not "where you bought it" and not "where it shipped from". This is the field UK sellers get wrong most often, particularly Etsy resellers and dropshippers.

• If you make the product yourself in the UK: country of manufacture is "United Kingdom". Easy.
• If you import goods from China and resell them: country of manufacture is "China". Not "United Kingdom" because you stored the stock in your spare room. Not "United States" because you bought it from a US wholesaler.
• If you assemble imported components in the UK: the rules of substantial transformation apply. If the UK assembly creates a meaningfully different product (cutting, sewing, electronic assembly), origin can be UK; if it is just relabelling, it is the country the components came from.

The reciprocal-tariff regime that came into force after Executive Order 14324 sets different ad-valorem floor rates by origin country. UK-origin goods get the UK reciprocal floor; Chinese-origin goods get the (substantially higher) China rate. Misdeclaring the country of manufacture is therefore both a compliance risk and a pricing risk: if CBP corrects the origin, the duty bill goes up.

Prohibited and restricted items

Restricted (require permits or special handling):

• Alcohol — needs a state-by-state alcohol licence at the importer end. Most carriers refuse it on consumer ecommerce flows.
• Firearms, ammunition and parts — federal licensing.
• Certain food items — FDA prior notice for many categories; meat and dairy face USDA controls.
• Plants, seeds and soil — USDA APHIS permits.
• Ivory and worked-ivory products — Endangered Species Act and CITES rules.

Trademark-restricted (need authentication):

• Branded goods where you are not the manufacturer or an authorised reseller — Apple, Nike, Louis Vuitton, etc. CBP will seize counterfeit or grey-market goods.

Carrier-specific bans:

• Lithium batteries — Royal Mail International prohibits standalone lithium cells; UPS allows them with declaration but with packaging rules.
• Many cosmetics, perfumes and aerosols — UPS Worldwide Economy bans most flammable cosmetics; Royal Mail International is more permissive but still has limits.
• Glass and fragile goods — accepted but at sender's risk; many DDP services exclude breakage from compensation.

Common mistakes that cause customs delays

• Vague descriptions — "clothing", "gift", "personal effects". CBP officers cannot verify the HS code from these and will hold the parcel.
• Missing recipient phone number — the single most common avoidable delay. CBP cannot contact the buyer for duty queries.
• Wrong country of manufacture — typically "USA" or "United Kingdom" written for goods originally made elsewhere. Triggers reclassification and a duty correction.
• Misclassified HS codes — usually accidental, occasionally deliberate. Either way, CBP corrects the entry and bills the importer of record.
• Under-valuation — declaring £20 for a £200 sale to lower the duty. This is customs fraud and increasingly enforced.
• Missing duty rate or tariff entry on restricted items — CBP holds the parcel until the importer or carrier supplies the missing data.

What happens at clearance

When the parcel reaches the US, the carrier (UPS, USPS, FedEx) presents the commercial invoice and customs declaration to CBP electronically — usually before the parcel itself lands in port. CBP either clears it on paper, requests further documentation, or flags it for inspection.

• DDP parcels: duty has already been pre-paid. CBP records the entry and releases the parcel for onward delivery. Typical hold time: under a day.
• DDU parcels: the carrier contacts the recipient to collect duty before releasing for delivery. Typical delay: 1–3 working days, sometimes longer if the buyer is slow to respond. Many DDU parcels are refused at this stage.
• Random inspections: roughly 5% of parcels are pulled for physical inspection. The parcel is opened, contents matched against the declared invoice, and the parcel resealed and released. This adds 1–3 days.

How to ship a UK→US parcel correctly — the six-step process

1. Identify the right HS code. Use the TradeWind HS lookup or USITC HTS search. Be specific.
2. Declare the correct value. The sale price the buyer paid. Not the cost price. Not a guess. Not a number designed to lower the duty.
3. Confirm country of manufacture. Where it was physically made. UK for own-make, original origin for resold imports.
4. Choose a DDP service. TradeWind handles the duty calculation using the HS code and value you declared, pre-pays it on the buyer's behalf, and the buyer receives the parcel without any door fees.
5. Print docs and labels. Single-sheet PDF from TradeWind contains the label and the customs paperwork. Three copies of the commercial invoice into a clear adhesive pouch.
6. Drop at a UPS Access Point. Any nearby Access Point shop accepts UPS Worldwide Economy DDP. Take the drop-off receipt as proof of handover.

Frequently asked questions

What documents do I need to ship a parcel from the UK to the US?

A shipping label, a customs declaration (CN22 under £270, CN23 over £270), and three copies of a commercial invoice in a clear adhesive pouch on the parcel. TradeWind generates all three in a single PDF when you book.

What is an HS code and why does it matter?

A 6- to 10-digit number that classifies your product for customs and sets the duty rate. Wrong code = wrong duty = either overcharging your buyer or having the parcel held mid-transit. Use the TradeWind HS lookup for a sensible, search-friendly version of the official USITC HTS database.

How specific does the goods description need to be?

Specific enough that a CBP officer can verify the HS code from the description alone. "Men's cotton t-shirt size L" is correct. "Clothing" is not. "Gift" is meaningless and almost always causes a hold.

What is country of manufacture and how do I get it right?

Where the product was physically made. UK for own-make goods. The original origin (China, India, Vietnam, etc.) for imported goods you are reselling. Not the country you bought it from.

What value should I declare — the sale price or the cost price?

The sale price the buyer paid. Under-declaring is customs fraud and is increasingly enforced. The rule of thumb: what is on the buyer's receipt is what goes on the invoice.

What happens if I get the HS code wrong by accident?

For first-time honest mistakes, CBP corrects the entry and the duty bill is adjusted. Repeat or deliberate misclassification can trigger compliance audits or seizure. There is no penalty for asking — use the TradeWind HS lookup whenever you are not sure.

Sources

• USITC Harmonized Tariff Schedule (current rates)
• US Customs and Border Protection — entry guidance
• HMRC — getting an EORI number
• US International Trade Administration — HS codes overview

This article is provided for general guidance to UK ecommerce sellers shipping to the US. It is not legal or tax advice. Tariff rates, restricted-goods lists and clearance rules change; verify current rates with the linked primary sources before making business decisions.