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Shipping Checklist

There are far too many international shipments failing on-time delivery due to issues caused by the sender. This page is a reference point and checklist for successfully sending packages internationally on time with minimum delays.

Last checked: 1 Oct 2026. Unless a line says otherwise, every source was accessed on 1 Oct 2026. Source numbers like [S1] point to the Sources list at the end. Rules change often, so re-check the carrier's page before you post.

Key points right now (1 Oct 2026) - USA: the US$800 duty-free de minimis is suspended, so almost everything you send is dutiable. Under US tariff line 9903.05.81, UK-origin goods pay an extra 10% Section 301 duty (in force since 24 Jul 2026), on top of normal duty. A genuine personal gift worth US$100 or less is exempt. Royal Mail and Parcelforce take US-bound goods only on Postal Delivered Duty Paid (PDDP) services, where you pay the duty when you buy postage. More changes start on 22 Oct 2026. [S20][S21][S23][S24][S26] - EU: since 1 Jul 2026 there is a €3 customs duty per item on low-value (€150 or less) distance sales, meaning goods a business sells online to a consumer. A private gift of €45 or less still arrives free of duty and VAT. Product identifiers become mandatory on 1 Nov 2026, and the EU Union handling fee of €2 per item is now confirmed to start on 1 Nov 2026 (distance sales from outside the EU, any value). [S12][S13][S14][S16][S18][S41] - Italy: the national €2 customs admin fee does not start today. Italian decree-law 162/2026 moved it from 1 Oct 2026 to 1 Dec 2026. Royal Mail's EU page and incident bulletin are out of date on this. [S42][S18][S11] - Royal Mail forms: Royal Mail's shipping tools have produced a CN23 instead of a CN22 since 1 Jun 2026. Post Office branch pages still describe the old £270 CN22/CN23 split (see §2). [S5][S6][S3]

1. Check it can go

  • Check the item against your carrier's prohibited list, because the rules for international mail are much stricter than for UK mail. [S7]
  • Do not post aerosols (including deodorant and hairspray), perfume or aftershave (including alcohol-free perfume), nail varnish, matches, lighters with fuel, flammable liquids, solvent-based paints or compressed gas internationally with Royal Mail or Parcelforce. [S7]
  • Do not post loose lithium batteries or power banks. Only send a device with a lithium battery if the battery is fitted inside it: no more than 4 cells or 2 batteries per parcel, no more than 20Wh per cell or 100Wh per battery (lithium-ion), and nothing damaged. It must be handed over at a Post Office counter. [S7]
  • Only send liquids up to 1 litre per item, tightly closed, inside a sealed leak-proof bag within a leak-proof outer. [S7]
  • Only send alcohol under 24% ABV (for example wine or beer), up to 1 litre per item. Spirits between 24% and 70% ABV are not allowed internationally. [S7]
  • Do not post perishable food, flowers, plants or seeds abroad by Royal Mail or Parcelforce. [S7]
  • If food or supplements are going to the USA as a business (including business gifts), file an FDA Prior Notice first and show the FDA reference on the parcel. [S9]
  • Only send prescription medicines if you are a medical practitioner, a laboratory or similar (or it's at their request). A private individual cannot post them under these rules. [S7]
  • Do not post knives or bladed items abroad. [S7]
  • Check the destination country's own restrictions on the carrier's country guide or the UPU country list. [S9]
  • Check Royal Mail's International Incident Bulletin before posting. On 28 Sep 2026 it listed suspensions for Afghanistan, Iran, Somalia and Syria, no acceptance for Gaza and the West Bank, Venezuela resumed from 27 Aug 2026, Middle East delays, and new Thailand flooding delays. [S11]
  • For the USA, read §5 before you buy postage.

2. Customs form: which one

  • Complete a customs declaration for any goods or gifts sent from Great Britain to anywhere outside the UK, including the EU. [S3][S1]
  • If you're posting from Northern Ireland to the EU with Royal Mail or Parcelforce, you don't need a customs form (you do if you use DPD or Evri). [S3]
  • With Royal Mail, expect to fill in a CN23. Royal Mail's Click & Drop help centre says Royal Mail "has moved to using CN23s for its international exports except instances where combined labels are selected" from 1 Jun 2026. [S5][S6]
  • Sources disagree: the Post Office customs-forms page and CN22 guide (updated 18 Aug 2026) still say CN22 for Royal Mail items under £270 and CN23 over £270. [S3][S4]
  • What to do: use whichever form the Royal Mail or Post Office online tool produces. If you fill one in by hand, CN23 is the safe choice, because Royal Mail's USA guide asks for a CN23 and its current tools produce one. [S9]
  • Not found: a stand-alone announcement page on royalmail.com. The change is confirmed on Royal Mail's own Click & Drop help centre (release note dated 2 Jun 2026, marked "OBA accounts only", and the Auto Print article, which says "From the 1st of June 2026"). It is also confirmed by secondary sources (Mailcoms, Shiptheory, Linnworks). [S5][S6][S40]
  • With Parcelforce, use the CP72 despatch pack whatever the value. [S3][S31]
  • With DHL, UPS or FedEx, also include a commercial invoice (or a pro forma invoice if nothing is being sold). DHL says complete, accurate invoice data is key to clearance. [S33]
  • Fill in the customs data online (Click & Drop or the Post Office customs tool) so it is sent to the destination electronically. Royal Mail requires this, and the EU's ICS2 security system means items without it can be delayed, returned or destroyed. [S3][S9][S11]
  • Only attach a commercial invoice to a postal item if it needs an export licence or is going under a customs special procedure (then also attach label C and form E83A). Royal Mail recommends a signed commercial invoice for business PDDP items to the EU. [S1][S27]

3. What to write on the form

  • Describe every item on its own line, saying what it is, what it's made of and what it's for (for example, "Women's T-shirt, 50% cotton 50% polyester", not "clothes"). [S4][S5]
  • Never write vague words like "gift", "samples", "parts" or "misc" as the description.
  • Add the HS commodity code from the GOV.UK Trade Tariff tool:
  • Businesses must give a 6-digit code on Royal Mail forms. [S4]
  • Only the first 6 digits are the same worldwide. [S2]
  • For the USA, Royal Mail asks for 10 digits. [S10]
  • Enter the country of origin for each item, meaning where it was made rather than where you're posting it from. US duty is worked out from this. [S4][S10]
  • Declare the real value and currency for each line (quantity × unit price), never £0 and never undervalued.
  • Make the total value and weight match the separate lines, the invoice and the payment record. [S4][S33]
  • Tick the right category. Royal Mail's options since June 2026 are Gift, Commercial sample, Documents, Other, Returned goods, Commercial Sale of Goods (B2B) and E-Commerce Goods (B2C). "Sale of Goods" and "Mixed" have been removed. [S5][S6]
  • Only tick "Gift" if you are a private individual. A business cannot declare gifts through the post and should use "Other" with a real value. [S4][S9][S10]
  • Sign and date the form on the day you post, in BLOCK CAPITALS if you write it by hand. [S4]

4. Sender and recipient details

  • Give the full name and address for both you and the recipient, with the postcode and the country in capitals on the last line. [S9]
  • Put the recipient's email and phone number in the electronic customs data or on the CN23/CP72, not written loose on the box. For US PDDP they are mandatory (you may enter your own if you don't have theirs). [S9][S10][S5]
  • Give a local phone number for the recipient, not a UK mobile, and put both phone numbers on the Parcelforce CP72. [S31]
  • Put a copy of both addresses inside the parcel. [S31]
  • If you're a business, add your GB EORI number. You do not need one if the goods are for personal use only and not controlled. [S19][S4]
  • For Brazil and Russia, give the recipient's ID number (the AIRN), or the item may be returned or destroyed. [S5]

5. Duties, taxes and who pays

General

  • Decide who pays import charges before you post:
  • DAP/DDU: the recipient pays duty, VAT and handling fees on delivery.
  • DDP/PDDP: you pay them upfront.
  • Royal Mail PDDP covers the USA, Switzerland, Norway and many EU countries, with handling fees of 50p (USA, Ireland), £1 (rest of the EU), £4 (Switzerland) and £8 (Norway). [S27]
  • Tell the recipient if they will need to pay, because unpaid charges get parcels held or returned. Ireland, for example, gives 16 working days to pay. [S11]

EU (from Great Britain)

  • €3 duty per item, from 1 Jul 2026 to 1 Jul 2028:
  • It applies to consignments of €150 or less sold in distance sales (a business selling to a consumer), whether or not IOSS is used. [S12][S13]
  • It is charged per item, meaning per tariff classification rather than per quantity (5 T-shirts = €3; 1 T-shirt + 1 watch = €6). [S12][S17]
  • It is not refundable on returns once the goods are released. [S27][S18]
  • EU Union handling fee of €2 per item, from 1 Nov 2026:
  • Confirmed by Irish Revenue (29 Sep 2026) and Royal Mail EU Trade Insights: €2 per distinct item on e-commerce / distance-sale goods shipped from outside the EU to an EU consumer, regardless of value. [S41][S18]
  • It is separate from, and in addition to, the €3 duty (where that duty applies). It is not refundable. [S41]
  • Sellers or delivery businesses pay it; they may pass it on at checkout or on delivery. [S41]
  • Private C2C gifts are outside distance sales, so this fee should not apply to a genuine private gift (same logic as the €3 duty). [S13][S18]
  • Private gifts (person to person):
  • A gift of €45 or less remains free of duty and VAT if it is personal, occasional and unpaid-for. [S16][S18]
  • A gift over €45 has duty applied, and VAT is charged on the whole parcel. [S16][S18]
  • See "Open item: EU gifts" below.
  • Alcohol, tobacco and perfume sent as gifts are not VAT-exempt (Irish Revenue guidance). [S16]
  • IOSS is the EU scheme for charging EU VAT at checkout on sales of £135 (€150) or less:
  • Put the 12-digit IOSS number (yours or the marketplace's) in the customs data.
  • A Great Britain business must register through an intermediary.
  • IOSS can't be used for excise goods such as alcohol and tobacco. [S34]
  • If you don't use IOSS, or you sell above £135, follow the EU country's own VAT rules, and the buyer pays import VAT. [S34]
  • Country fees on top:
  • Romania: RON 25 per shipment, since 1 Jan 2026, for items under €150, including gifts; the sender or seller pays. [S18][S11]
  • Italy: a €2 customs administration fee on non-EU items under €150, including gifts (documents excluded). Start date now 1 Dec 2026 (decree-law 162/2026 Art. 4 replaced 1 Oct 2026 with 1 Dec 2026; Italian Customs notice 23 Sep 2026). Royal Mail's EU page still says 1 Oct 2026 and its incident bulletin still says 1 Jan 2026 — both stale. Recipient currently pays; Royal Mail says it is working on a sender-pays option. [S42][S18][S11]
  • France: the €2 small-parcel tax was suspended on 1 Jul 2026. [S18]
  • Royal Mail's Click & Drop says "gifts with a value under £39" are exempt. That appears to be the €45 limit converted to pounds and is not an official EU figure. [S5]
  • Product identifiers (PIDs) become mandatory on customs declarations from 1 Nov 2026 (optional since 1 Jul 2026). [S12][S18]

Open item: are private C2C gifts covered by the EU €3 duty? No. - The Commission's guidance says the €3 duty is meant to apply to "all goods in consignments up to EUR 150 sold in distance sales". A distance sale needs a business seller (a "taxable person"). [S13] - The regulation's "postal consignment" condition (Art. 2(b)) is now defined as goods sold in distance sales of €150 or less. [S13][S14] - So a genuine gift from one private person to another is outside the €3 duty. Royal Mail agrees: "C2C consignments ≤ €45 remain exempt… Genuine gift rules remain intact", while "gifts above €45 will have duty applied". [S18] - Unconfirmed: the exact duty on a private gift between €45 and €150 (the old €150 relief was abolished). It is probably the normal EU tariff rate, but no official page states it directly.

USA

  • De minimis: the US$800 duty-free exemption has been suspended for all countries since 29 Aug 2025. CBP made it an indefinite suspension by regulation (published 24 Jun 2026). US law ends de minimis entirely from 1 Jul 2027. [S20][S21][S22]
  • Gifts: a genuine gift from one private person to another worth US$100 or less is still duty-free, but it must be fully declared. Over US$100 it is dutiable. [S20][S22][S10][S26]
  • Tariffs on UK-origin goods:
  • The IEEPA tariffs stopped on 24 Feb 2026 and were replaced by a 10% Section 122 surcharge. [S10]
  • That surcharge expired on 24 Jul 2026. From 24 Jul 2026 the new Section 301 duty is 10% for UK-origin goods (heading 9903.05.81), with product exemptions. [S23][S24]
  • Royal Mail says standard duty rates, including Section 232/301 duties, now apply to all postal shipments. [S10]
  • Printed matter and other "informational materials" and certain Chapter 98 goods are exempt from the Section 301 duty. [S24]
  • How to send:
  • Royal Mail and Parcelforce take US goods and gifts only on PDDP services, which charge the duty and fees at checkout.
  • The Royal Mail PDDP limit rose from US$800 to US$2,500 on 24 Jul 2026. [S10][S26][S27]
  • The Post Office asks you to take US-bound goods and gifts into a branch rather than using its online customs form. [S3]
  • Buy postage online or at a counter, not with stamps. [S11]
  • 22 Oct 2026 (upcoming — unchanged):
  • Royal Mail says: "the USA will be applying more detailed regulatory checks to postal shipments containing certain regulated goods". These Partner Government Agency (PGA) checks may need extra data, documents, certificates, permits or prior approvals. [S10]
  • CBP says: from 22 Oct 2026, goods subject to PGA rules, goods paying Chapter 98/99 duties, and Free Trade Agreement claims are excluded from the new postal informal entry process. They must go through Entry Type 13 or formal entry instead. [S20][S21]
  • Entry Type 13 (ACE electronic informal mail entry test) has started (~22 Sep 2026) as the voluntary path for those excluded goods. [S20]
  • Unconfirmed: the Section 301 duty is itself a Chapter 99 duty, and CBP has not said how Royal Mail PDDP will handle UK-origin goods after 22 Oct.

Other destinations (brief)

  • Check the carrier's country page. Examples:
  • Chile now requires taxes to be paid at origin, causing delays. [S11]
  • Australia (ABN) and Norway (VOEC) run pre-registration tax schemes for businesses. [S5]
  • Gibraltar mail goes by road via Spain since 15 Jul 2026. [S11]
  • Thailand: flooding delays reported from 20 Sep 2026 (bulletin updated 28 Sep). [S11]

6. Packaging

  • Use a new, rigid box that is strong enough for the weight, and double-walled for heavy or fragile items. [S31][S35]
  • Keep contents at least 6cm from the box walls and fill every gap so nothing moves. [S35][S31]
  • Wrap fragile items one by one and pack them box-in-box. [S31]
  • Seal with plastic or reinforced tape at least 48mm wide using the H-taping method. Don't use household tape, string or strapping. [S35][S31]
  • If you reuse a box, remove or fully cover every old label and barcode first.
  • Stick the address label flat and clearly visible. [S31]

7. Paperwork on the outside

  • Put the CN23 or invoice in a clear self-adhesive document wallet (SP126 from the Post Office) on the outside. [S9]
  • Attach any licence or certificate on the outside with the declaration. [S1]

8. Tracking, cover and records

  • Choose a tracked service. Royal Mail International Tracked includes up to £50 cover; International Standard includes £20. [S9]
  • Buy extra cover for valuable items, and check the carrier's list of items it won't compensate for, because poor packaging can void a claim. [S31][S7]
  • Keep the receipt, tracking number, a copy of the customs form and proof of value.
  • If you're VAT-registered, keep a certificate of posting (C&E132) to support zero-rating. [S1]

Carrier notes

  • Royal Mail [S5][S6][S9][S10][S27]
  • International Tracked, Standard and Economy take up to 2kg; Tracked Heavier takes up to 20kg.
  • Electronic customs data is mandatory, and a physical CN23 is still required outside the parcel.
  • PDDP to the USA and about 19 other countries.
  • For the USA (business accounts), a Product URL field was added from 1 Jul 2026. For the EU, the Manufacturer Reference ID (GTIN/EAN) is optional now but mandatory from 1 Nov 2026.
  • Parcelforce Worldwide [S3][S31][S32]
  • Uses the CP72 despatch pack at any value.
  • For the USA, only Global Priority PDDP (up to 30kg), bought online through Royal Mail's site or at a Post Office.
  • Post Office [S3][S4]
  • Its customs-form tool gives a reference or barcode that the branch prints from.
  • For the USA, go to a branch so staff can calculate the duty.
  • DPD and Evri international items booked through Parcels Online have their customs details captured online.
  • DHL Express [S33][S35]
  • Needs a complete commercial or pro forma invoice matching the waybill and proof of payment.
  • Pre-calculated duties can be shown for DDP.
  • UPS and FedEx: not verified in detail this run. Check prohibited items, lithium battery rules and DDP options with them directly. Couriers generally treat lithium batteries as dangerous goods (unconfirmed for the UK specifically).

Recent and upcoming changes (dates as the sources state them)

Date Change Status Source
29 Aug 2025 US de minimis suspended for all countries; Royal Mail/Parcelforce switch US goods to PDDP In force S20, S21, S26
1 Jan 2026 Romania RON 25 logistics tax (under €150) In force S18
24 Feb 2026 US IEEPA tariffs end; 10% Section 122 surcharge starts Surcharge expired 24 Jul 2026 S10, S23
1 Apr 2026 HMRC intermediary registrations for IOSS available In force S34
1 Jun 2026 Royal Mail: CN23 standard; Sale of Goods split into B2B/B2C; Mixed removed In force (Post Office pages not updated) S5, S6, S3
1 Jul 2026 EU €3 duty per item on distance sales of €150 or less (until 1 Jul 2028); France's small-parcel tax suspended In force S12, S14, S18
24 Jul 2026 US postal informal entry process; Royal Mail US PDDP limit US$2,500; 10% Section 301 duty on UK goods In force S20, S10, S24
17 Sep 2026 Italy: DL 162/2026 moves €2 admin fee from 1 Oct to 1 Dec 2026 Scheduled S42
22 Oct 2026 US: PGA checks; PGA, Chapter 98/99 and FTA goods excluded from postal informal entry Upcoming S10, S20
1 Nov 2026 EU product identifiers (PIDs) mandatory; EU Union handling fee €2 per item starts Upcoming (confirmed) S12, S18, S41
1 Dec 2026 Italy €2 customs admin fee (incl. gifts under €150) Upcoming S42, S18
30 Dec 2026 EU Deforestation Regulation (EUDR) main application date (cattle, cocoa, coffee, palm oil, rubber, soya, wood) Upcoming S18
1 Jul 2027 US de minimis ended by law Upcoming S22
1 Jul 2028 EU €3 duty ends; normal EU duties and the EU Customs Data Hub Upcoming (could be extended) S12, S14

Could not confirm

  • A stand-alone royalmail.com announcement of the June 2026 CN23 change. It is confirmed only on Royal Mail's Click & Drop help centre and by secondary sources.
  • The duty rate on private EU gifts between €45 and €150.
  • How Royal Mail PDDP will handle UK-origin US goods after 22 Oct 2026 (Section 301 = Chapter 99).
  • UPS and FedEx UK-specific rules in detail this run.
  • Whether Italy's decree-law 162/2026 will be converted by Parliament by ~16 Nov 2026 without further date change (currently in force; ADM already points operators to 1 Dec).
  • Whether any language is required on the form (a claim in the earlier checklist, now removed).
  • EC main €3-duty news page still says Union handling fee date "to be determined" (last updated 20 Jul 2026), even though Irish Revenue and Royal Mail now state 1 Nov 2026.

Sources (all accessed 1 Oct 2026 unless noted)

  • S1 GOV.UK/HMRC: Sending post or a parcel abroad: https://www.gov.uk/guidance/sending-post-or-a-parcel-abroad
  • S2 GOV.UK: Finding commodity codes: https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports
  • S3 Post Office: Customs forms: https://www.postoffice.co.uk/mail/customs-forms
  • S4 Post Office: CN22 form guide (updated 18/8/2026): https://www.postoffice.co.uk/mail/customs-forms/cn22-form-guide
  • S5 Royal Mail Click & Drop Help: How international customs works: https://help.parcel.royalmail.com/hc/en-gb/articles/360014645258-How-international-customs-works-in-Click-Drop
  • S6 Royal Mail Click & Drop Help: Latest release information (02/06/2026 note; newest release listed 17/09/2026): https://help.parcel.royalmail.com/hc/en-gb/articles/115004554734-Latest-release-information ; Auto Print article: https://help.parcel.royalmail.com/hc/en-gb/articles/14107649925533-How-to-print-automatically-with-Click-Drop-Desktop-Auto-Print (seen in search result only)
  • S7 Post Office: Prohibited and restricted items (Royal Mail/Parcelforce): https://www.postoffice.co.uk/mail/international-what-can-i-send
  • S9 Royal Mail: USA country guide: https://www.royalmail.com/sending/international/country-guides/usa
  • S10 Royal Mail: Sending items to the USA (personal updates): https://www.royalmail.com/usapersonalupdates
  • S11 Royal Mail: International Incident Bulletin (last updated 28 Sep 2026): https://www.royalmail.com/international-incident-bulletin
  • S12 European Commission (DG TAXUD): €3 duty news and Q&A (updated 20 Jul 2026): https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en
  • S13 European Commission: Guidance on the EUR 3 temporary customs duty (version 2 Jun 2026): https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf
  • S14 EUR-Lex: Council Regulation (EU) 2026/382: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202600382
  • S15 Council of the EU: draft delegated act, Union handling fee EUR 2 per item (ST 13480/26): https://data.consilium.europa.eu/doc/document/ST-13480-2026-INIT/en/pdf
  • S16 Irish Revenue: Rules for duty relief on gift consignments: https://www.revenue.ie/en/customs/individuals/relief-gifts-low-value/rules-gifts.aspx
  • S17 Irish Revenue: Removal of de minimis relief, 1 Jul 2026: https://www.revenue.ie/en/customs/individuals/relief-low-value-consignments/index.aspx
  • S18 Royal Mail: EU Trade Insights: https://www.royalmail.com/europeantradeinsights
  • S19 GOV.UK: Who needs an EORI: https://www.gov.uk/eori
  • S20 US CBP: E-Commerce FAQs (last modified 2 Sep 2026): https://www.cbp.gov/trade/basic-import-export/e-commerce/faqs
  • S21 US CBP: Updated Global Guidance for International Mail (7 Jul 2026): https://content.govdelivery.com/attachments/USDHSCBP/2026/07/08/file_attachments/3708650/Updated%20Global%20Guidance%20for%20International%20Mail-7.7.26.pdf
  • S22 Federal Register 2026-12669 (24 Jun 2026), indefinite suspension of de minimis for mail: https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry
  • S23 USTR: Forced Labor Section 301 action (23 Jul 2026): https://ustr.gov/about/policy-offices/press-office/press-releases/2026/july/ustr-takes-action-forced-labor-section-301-investigations
  • S24 US CBP: CSMS # 69326983, Section 301 Forced Labor duties: https://content.govdelivery.com/accounts/USDHSCBP/bulletins/421d887
  • S26 Parcelforce: Sending items to the USA: https://www.parcelforce.com/usaretailupdates
  • S27 Royal Mail: Postal Delivered Duties Paid (PDDP): https://www.royalmail.com/business/international/guide/delivered-duties-paid-ioss/pddp
  • S31 Parcelforce: Packaging guidelines: https://www.parcelforce.com/help-and-advice/sending/packaging-guidelines
  • S32 Royal Mail Click & Drop Help: Sending items to the USA (pay as you go): https://help.parcel.royalmail.com/hc/en-gb/articles/30042529426589-Sending-items-to-the-USA-Non-Account-Pay-as-you-go-customers
  • S33 DHL Express: Global customs guidelines: https://mydhl.express.dhl/content/dam/downloads/global/en/customs-guide/express_global_customs_customer_guidelines.pdf
  • S34 GOV.UK: VAT Import One Stop Shop (updated 19 Feb 2026): https://www.gov.uk/guidance/check-if-you-can-register-for-the-vat-import-one-stop-shop-scheme
  • S35 DHL Express: Packing guide: https://mydhl.express.dhl/content/dam/downloads/global/en/packing-with-care/dhl_express_packing_guide_en.pdf.coredownload.pdf
  • S40 Secondary (not official), used only to corroborate the CN23 change: Mailcoms https://www.mailcoms.co.uk/support/category-of-items-june-2026-changes/ ; Shiptheory https://support.shiptheory.com/support/solutions/articles/24000105028-a-cn23-printed-instead-of-a-cn22
  • S41 Irish Revenue: Union Handling Fee press release (29 Sep 2026): https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-092926-handling-fee.aspx
  • S42 Italy Gazzetta Ufficiale: decreto-legge 17 Sep 2026 n. 162, Art. 4 (moves fee to 1 Dec 2026): https://www.gazzettaufficiale.it/eli/id/2026/09/17/26G00181/SG ; ADM notice reported 23 Sep 2026 (via Edotto/IPSOA)