123 Customs Forms and Online Shipping Labels

123.1 USPS-Produced Customs Declaration Forms

123.11 General

As required under 123.6, only four customs declaration forms are used for international mail:

PS Form 2976, Customs Declaration CN 22 — Sender’s Declaration.
PS Form 2976-A, Customs Declaration and Dispatch Note — CP 72.
PS Form 2976-B, Priority Mail Express International Shipping Label and Customs Form. Note: For international mail, PS Form 2976-B is used only for Priority Mail Express International items. However, as noted in DMM 703.2.3, PS Form 2976-B is also used with Priority Mail Express items sent to APO/FPO/DPO destinations.
PS Form 2976-R, USPS Customs Declaration and Dispatch Note. This form is available only as a hard copy that customers use as a worksheet that they must present with their mail item at a USPS retail service counter. The retail associate enters the information into the retail system or Customs Form Online (see 123.742), and then generates and prints the appropriate customs form to affix to the mail item. Customers cannot use PS Form 2976-R as a stand-alone customs form.

PS Form 2976-E, Customs Declaration Envelope — CP 91, is a plastic envelope that is used to carry and protect the PS Form 2976-A, PS Form 2976-B, and PS Form 2976-R customs form sets (see 123.75). PS Form 2976-ES, Small Customs Declaration Envelope, is a small plastic envelope that is used to carry and protect the PS Form 2976-A, PS Form 2976-B, and PS Form 2976-R customs form sets used with Priority Mail International small Flat Rate Envelopes and Small Flat Rate Priced Boxes and other small parcels that require a customs form.

123.12 Authorized Editions

The current edition of PS Form 2976 is July 2013; the current edition of PS Form 2976-A is July 2013; the current (and only) edition of PS Form 2976–B is July 2013; and the current (and only) edition of PS Form 2976-R is April 2016.

For PS Form 2976 and PS Form 2976-A, the only other authorized edition is September 2012.

123.2 Availability

PS Form 2976-R, USPS Customs Declaration and Dispatch Note, is available without charge at Post Office facilities. Mailers may request a reasonable supply for mail preparation; however, mailers must induct their prepared mailpieces only at a USPS retail service counter. Customs declaration forms are available through an online customs form application at usps.com/international/customs-forms.htm.

123.3 Privately Printed Forms

123.31 Authorization

A mailer may not use privately printed customs forms without written authorization. If authorized, a mailer may privately print PS Forms 2976, 2976-A, and 2976-B as specified in the Customs Form Certification Checklist, which is available by clicking on the link to that checklist at the Web site noted in 123.31b. In addition, each form must contain a unique barcode that can be read by Postal Service equipment. A mailer may obtain customs form and barcode specifications through the following methods:

By calling the NCSC at 877-264-9693 (select option 3 for barcode certification).
By visiting postalpro.usps.com/node/2713.
By written request to the following address:

Delivery Confirmation
NATIONAL CUSTOMER SUPPORT CENTER
US POSTAL SERVICE
225 N Humphreys BLVD STE 501
MEMPHIS TN 38188-1001

Upon receipt of the request, the NCSC will send the mailer an application and specifications for preparing PS Forms 2976, 2976-A, and/or 2976-B.

123.32 Required Electronic Transmission of Customs Declaration Information

For an item bearing a privately printed customs form under 123.31, a mailer must electronically transmit customs declaration information by using USPS-produced Global Shipping Software (GSS), Shipping Services File 1.7 or higher, or other USPS-approved software. Failure to provide electronically transmitted customs declaration information before tendering the mailing may result in refusal at acceptance, delay in processing, and/or return of mail to the sender.

Specific options for electronically transmitting customs declaration information and additional information may be found in the Customs Form Certification Checklist, which is available by clicking on link to that checklist at the Web site noted in 123.31b.

123.4 Nonpostal Forms

123.6 Required Usage

123.61 Conditions

The following conditions apply to customs forms for international mail items:

Except as provided in 123.62, mailers use the hard copy PS Form 2976-R and present it at a USPS retail service counter, or use an electronic PS Form 2976, PS Form 2976-A, or PS Form 2976-B as described in Exhibit 123.61.
The surface area of the address side of the item to be mailed must be large enough to contain completely the applicable customs form, postage, and any applicable markings, endorsements, and extra service labels.
Regardless of any listing in Exhibit 123.61, items containing articles that require an export license (see 532) must always bear PS Form 2976-A or PS Form 2976-B — note that, for international mail, PS Form 2976-B is used only for Priority Mail Express International items, but as noted in DMM 703.2.3, PS Form 2976-B is also used with Priority Mail Express items sent to APO/FPO/DPO destinations. In certain circumstances, this might require the mailer to send the mailpiece via Priority Mail Express International service or Priority Mail International service.

Exhibit 123.61 (p. 1)

Customs Declaration Form Usage by Mail Category
Type of Item	Declared Value, Weight, or Physical Characteristic	Required PS Form	Comment (if applicable)
Global Express Guaranteed Items
All items.	All values	6182	PS Form 6182, Commercial Invoice, is required for certain commodities and destinations. For determination, see Publication 141, Global Express Guaranteed Service Guide.
Priority Mail Express International Items
All items.	All values	2976-B	Endorsements vary by country and are specified in the Individual Country Listings.
Priority Mail International
All Priority Mail International items.	All values	2976-A	All items mailed in USPS-produced Priority Mail International packaging (including Flat Rate Envelopes and Small Flat Rate Priced Boxes) or any other container bearing a Priority Mail sticker or marked with the words “Priority Mail” are considered to be within the scope of this requirement.
First-Class Mail International Letters and Large Envelopes (Flats), as well as International Priority Airmail (IPA) Letters and Large Envelopes (Flats) and International Surface Air Lift (ISAL) Letters and Large Envelopes (Flats)
All letter-size and flat-size items, as defined in 241.2, containing only nondutiable documents.	Under 16 ounces	None	See 123.63 for additional information concerning “documents.” Items containing merchandise must be mailed using Global Express Guaranteed service, Priority Mail Express International service, Priority Mail International service, or First-Class Package International Service; commercial mailers may also use IPA packages (small packets) and ISAL packages (small packets) to mail merchandise. Certain documents controlled by export regulatory agencies may also require customs documentation. See 510–590 and Publication 699 for additional information.
	16 ounces or more	2976
First-Class Mail International Letters and Large Envelopes (Flats), as well as International Priority Airmail (IPA) Letters and Large Envelopes (Flats) and International Surface Air Lift (ISAL) Letters and Large Envelopes (Flats) (continued)
All items containing any goods, regardless of weight.	Prohibited	Prohibited	See 123.63 for additional information concerning “documents” and merchandise. Items containing merchandise must be mailed using Global Express Guaranteed service, Priority Mail Express International service, Priority Mail International service, or First-Class Package International Service; commercial mailers may also use IPA packages (small packets) and ISAL packages (small packets) to mail merchandise.
First-Class Package International Service Packages (Small Packets), as well as IPA Packages (Small Packets) and ISAL Packages (Small Packets)
All First-Class Package International Service packages (small packets), as defined in 251.2, regardless of contents, and, for commercial mailers, IPA packages (small packets) and ISAL packages (small packets), regardless of contents.	$400 or less	2976	Merchandise is permitted unless prohibited by the destination country.
	Over $400	Prohibited	Items over $400 must be mailed using Global Express Guaranteed service, Priority Mail Express International service, or Priority Mail International service.
All package-size items, as defined in 251.2, that are entered by a known mailer as defined in 123.62 and items that qualify under 123.63.	$400 or less	None	Not applicable.
Free Matter for the Blind
All items.	Follow above requirements for relevant mail category, as appropriate.	Follow above requirements for relevant mail category, as appropriate.	See 270 for authorized mail classes and eligibility.
M-bags (Airmail, IPA Service, and ISAL Service )
All M-bags.	$400 or less	2976	A fully completed PS Form 2976 must be affixed to PS Tag 158, M-bag Addressee Tag.
All M-bags.	Over $400	Prohibited

123.62 Known Mailers

123.621 Overview

A “known mailer” may be exempt from the customs form requirement that would otherwise apply to package-size mailpieces as defined in 251.2. A “known mailer” must meet one of the definitions in 123.622 and must meet the conditions in 123.623.

123.622 Definition

A “known mailer” must meet one of the following definitions:

A federal, state, or local government agency whose mail is regarded as Official Mail.
A business mailer who enters volume mailings through a business mail entry unit (BMEU) or other bulk mail acceptance location, completes a postage statement at the time of entry, pays postage through an advance deposit account, and uses a permit imprint for postage payment. For this purpose, the categories of mail that qualify are as follows:

First-Class Package International Service.
International Priority Airmail (IPA) service.
International Surface Air Lift (ISAL) service.

123.623 Conditions

The following conditions apply to “known mailers”:

The mailpieces must contain no merchandise or goods, except as provided in 123.623.
Merchandise or goods to which this subsection applies may be mailed only as First-Class Package International Service packages (small packets) — or for commercial mailers, as IPA packages (small packets) and ISAL packages (small packets). Any packaging used for package-sized items under this subsection must be transparent, such as shrinkwrap or poly wrap material, so that the contents are fully visible for inspection. Authorization to mail items under this subsection without a customs form applies only under one of the following conditions:

The mailpieces may contain goods of nominal value (less than $1.00) in conjunction with communications or informational materials for which no customs form is required in the destination country.
The mailpieces may contain hard copy printed matter or recorded media (e.g., CDs, DVDs, flash drives, video and cassette tapes), for which no customs form is required in the destination country.

Authorization to mail items under section 123.62 without a customs form is also subject to all of the following conditions:

The mailpieces must not require an export license as described in 510, 520, 530, or 540.
The mailpieces must not contain dangerous or prohibited items under 135 or 136, or be otherwise prohibited by the destination country.
The mailpieces cannot be destined to an E:1 country listed in 15 CFR 740, Supp. 2.
The mailpieces cannot contain any items listed in the Commerce Control List (15 CFR 774) or the U.S. Munitions List (22 CFR 121).

If the mailpieces are mailed with a postage statement, the mailer must certify on the postage statement that the mailpieces contain no dangerous materials that are prohibited by postal regulations.
The import regulations of the destination country must allow individual mailpieces without a customs form affixed.
For IPA and ISAL mailings, the mailer must pay with a permit imprint or with a combination postage method (meter postage affixed to the piece and additional postage by permit imprint). IPA and ISAL mailpieces that are paid for by postage solely with a meter do not qualify for the “known mailer” exemption.
Failure to comply with the conditions in this section, or with any other applicable regulations or policies of the Postal Service or other relevant governmental authorities, may result in the suspension or revocation of eligibility to mail items without a customs form affixed pursuant to this section. For example, a suspension or revocation may result when the mailer fails to ensure his or her compliance with 510, 520, 530, or 540, such as ensuring that no mailings are sent to persons blocked from transacting in such items by the federal agencies described in those IMM sections.

123.63 Separation of Documents and Merchandise

123.631 Explanation of Separation

Letter-post mail (First-Class Mail International, IPA and ISAL items, and First-Class Package International Service) must be separated based on contents into Documents and Merchandise categories. Merchandise consists of items other than documents that are considered potentially dutiable, as well as documents that may be subject to customs duties. The mailer must declare a value and place a customs form on each merchandise item. If any item (merchandise or document) weighs more than 16 ounces, the mailer must place a customs form on it, regardless of the content.

123.632 Documents

In Exhibit 123.61, the “Type of Item” column has several references to “documents.” For this purpose, “documents” refers only to any piece of written, drawn, or printed information, excluding objects of merchandise. Documents do not include digital and electronic storage media or devices such as CDs, DVDs, or flash drives. Examples of documents include the following:

Audit and business records.
Personal correspondence.
Circulars.
Pamphlets.
Advertisements.
Written instruments not intended to be resold.
Money orders, checks, and similar items that cannot be negotiated or converted into cash without forgery.

123.633 Customs Forms Required

The following are examples of items that are required to bear a customs declaration form and for which the mailer must declare a value:

CDs, DVDs, flash drives, video and cassette tapes, and other digital and electronic storage media — regardless of whether they are blank or contain electronic documents or other prerecorded media.
Artwork.
Collector or antique document items.
Books.
Periodicals.
Printed music.
Printed educational or test material.
Player piano rolls.
Commercial engineering drawings.
Commercial blueprints.
Film.
Negatives.
X-rays.
Separation negatives.
Commercial photographs.

123.64 Additional Security Controls

When the chief postal inspector determines that a unique, credible threat exists, the Postal Service may require a mailer to provide photo identification at the time of mailing. The signature on the identification must match the signature on the customs declaration form.

123.7 Completing Customs Forms

123.71 PS Form 2976, Customs Declaration CN 22 — Sender’s Declaration

123.711 Sender’s Preparation of PS Form 2976

An image of PS Form 2976, Customs Declaration CN 22 — Sender’s Declaration, is available at about.usps.com/forms/ps2976.pdf. Before mailing, the sender must fulfill any nonpostal export requirements described in chapter 5 and must ensure that the electronically generated PS Form 2976 is complete.

123.712 Postal Service Employee’s Acceptance of PS Form 2976

The Postal Service acceptance employee must do the following when accepting PS Form 2976 from the sender:

Instruct the sender how to complete, legibly and accurately, PS Form 2976, as required. The sender’s failure to complete the form properly can delay delivery of the item or inconvenience the sender and addressee. Moreover, a false, misleading, or incomplete declaration can result in the seizure or return of the item and/or in criminal or civil penalties. The Postal Service assumes no responsibility for the accuracy of information that the sender enters on PS Form 2976.
Verify that the sender has entered the information on the form, and has signed and dated the form in the spaces provided on the left side and the right side of the form. The sender’s address on the mailpiece must match the sender’s address on PS Form 2976.
Enter the total weight of the package on the form, if the sender has not already done so.
Round stamp the left side of Copy 1 (the Post Office copy) and the left side of Copy 2 (the shipping label). Tell the sender that the Postal Service will retain Copy 1 for 30 days as a record of mailing.
To comply with U.S. Census Bureau requirements, it is the customer’s responsibility to ensure that an appropriate AES Exemption is selected or displayed on PS Form 2976. In addition, items sent to Cuba may require an Internal Transaction Number or AES Downtime Citation.
A customer desiring evidence that the mailing has been presented to the Postal Service may purchase a certificate of mailing (see 310).

Note: Consistent with IMM 225.12, 235.12, 245.12, and 255.12, the customer must present any item bearing a handwritten PS Form 2976 to an employee at a Post Office retail service counter.

123.72 PS Form 2976–A, Customs Declaration and Dispatch Note — CP 72

123.721 Sender’s Preparation of PS Form 2976–A

An image of PS Form 2976-A, Customs Declaration and Dispatch Note — CP 72, is available at about.usps.com/forms/ps2976a.pdf. Before mailing, the sender must fulfill any nonpostal export requirements described in chapter 5 and must ensure that the electronically generated PS Form 2976-A is complete.

123.722 Postal Service Employee’s Acceptance of PS Form 2976–A

The Postal Service acceptance employee must do the following when accepting PS Form 2976–A from the sender:

Instruct the sender how to complete, legibly and accurately, PS Form 2976–A, as required. The sender’s failure to complete the form properly can delay delivery of the item or inconvenience the sender and addressee. Moreover, a false, misleading, or incomplete declaration can result in the seizure or return of the item and/or in criminal or civil penalties. The Postal Service assumes no responsibility for the accuracy of information that the sender enters on PS Form 2976–A.
Verify that the sender has entered the information on the form and has signed and dated the declaration. The sender’s address on the mailpiece must match the sender’s address on PS Form 2976–A.
To comply with U.S. Census Bureau requirements, it is the customer’s responsibility to ensure that an appropriate AES ITN, AES Exemption, or AES Downtime Citation is displayed on PS Form 2976-A. If this information is not entered, remind the customer that he or she may be subject to civil and criminal penalties for noncompliance.
If the sender wishes to insure the contents, the retail associate will record the insured amount in U.S. dollars on PS Form 2976-A in the space provided.
Weigh the parcel, enter the weight in block (8), and enter the applicable amount of postage and fees in the appropriate block in the upper right corner of the form.
Round stamp the form in the appropriate place on each copy (copies 1–6).
Remove the Post Office copy (Copy 4) and tell the mailer that the Postal Service will retain this document for 30 days as a record of mailing. Remove the Sender copy (Copy 5) and give it to the mailer.
Round stamp any uncanceled stamps, and if postage is paid by meter, round stamp the front of the piece near the meter postage.

Note: Consistent with IMM 225.12, 235.12, 245.12, and 255.12, the customer must present any item bearing a handwritten PS Form 2976-A to an employee at a Post Office retail service counter.

123.73 PS Form 2976-B, Priority Mail Express International Shipping Label and Customs Form

123.731 Sender’s Preparation of PS Form 2976-B

An image of PS Form 2976-B, Priority Mail Express International Shipping Label and Customs Form, is available at about.usps.com/forms/ps2976b.pdf. Before mailing, the sender must fulfill any nonpostal export requirements described in chapter 5 and must ensure that the electronically generated PS Form 2976-B is complete.

123.732 Preparation by Acceptance Employee of PS Form 2976-B

The acceptance employee must do the following when accepting PS Form 2976-B from the sender:

Verify that the sender has entered the information on the form required in 123.731 and has signed and dated the declaration.
Instruct the sender to complete any incomplete portions of the forms. Remind the sender that failure to complete the form properly can delay delivery of the item or inconvenience the sender and addressee. Moreover, a false, misleading, or incomplete declaration can result in the seizure or return of the item and/or in criminal or civil penalties. The Postal Service assumes no responsibility for the accuracy of information that the sender enters on PS Form 2976-B.
To comply with U.S. Census Bureau requirements, it is the sender’s responsibility to ensure that an appropriate AES ITN, AES Exemption, or AES Downtime Citation is displayed on PS Form 2976-B. If this information is not entered, remind the sender that he or she may be subject to civil and criminal penalties for noncompliance.
If the sender purchases additional insurance against loss, damage, or missing contents, the acceptance employee records the insured amount in U.S. dollars on PS Form 2976-B in the space provided.
If the sender did not already fill out this information in an online application, weigh the parcel, enter the weight, insured amount, and insurance fee (if applicable — see 222.61 and 222.62), originating facility ZIP Code, postage, total postage/fees, date and time received, and scheduled delivery date in the shaded area provided in the upper-right corner of the form.
Round stamp the form in the appropriate place on each copy (copies 1–5).
Remove the Post Office copy (Copy 4) and tell the sender that the Postal Service will retain this document for 30 days as a record of mailing. Remove the Sender’s copy (Copy 5) and give it to the mailer.
Round stamp any uncanceled stamps, and if postage is paid by meter, round stamp the front of the piece near the meter postage.
Review the IMM individual country listing for destination-specific mailing restrictions, prohibitions, and observations that apply to all mail classes unless otherwise noted.
Enter into the Customs and Border Protection Manifest (CBPMAN) application all data the sender has provided on PS Form 2976-B. The data that the sender provided on the declaration must match what is entered into CBPMAN at the Point of Sale or ACE terminal.

Note: When using the CBPMAN Bypass option, enter the data from PS Form 2976-B into CBPMAN using POS ONE or an ACE computer by close of business that same day, which is considered to be 2 a.m. Eastern time (11 p.m. Pacific time).

After acceptance, place each item in the appropriate working pouch for forwarding to the international exchange office authorized to dispatch Priority Mail Express International shipments to that destination. (See Handbook T-5, International Mail Operations.)

Note: Consistent with 225.12, the sender must present any item bearing a handwritten PS Form 2976-B to an employee at a Post Office retail service counter.

123.74 PS Form 2976-R, USPS Customs Declaration and Dispatch Note

123.741 Sender’s Preparation of PS Form 2976-R

An image of PS Form 2976-R, USPS Customs Declaration and Dispatch Note, is available at about.usps.com/forms/ps2976r.pdf. Before mailing, the sender must fulfill any nonpostal export requirements described in chapter 5 and must complete PS Form 2976-R according to the instructions on the form.

123.742 Postal Service Employee’s Acceptance of PS Form 2976-R

The Postal Service acceptance employee must do the following when accepting PS Form 2976-R from the sender:

Verify that the sender has entered the information on the form and has signed and dated the declaration. If the sender’s address is on the mailpiece, it must match the sender’s address on PS Form 2976-R.
Instruct the sender to complete any incomplete portions of the forms. Remind the sender that failure to complete the form properly can delay delivery of the item or inconvenience the sender and addressee. Moreover, a false, misleading, or incomplete declaration can result in the seizure or return of the item and/or in criminal or civil penalties. The Postal Service assumes no responsibility for the accuracy of information that the sender enters on PS Form 2976-R.
To comply with U.S. Census Bureau requirements, it is the sender’s responsibility to ensure that an appropriate AES ITN, AES Exemption, or AES Downtime Citation is displayed on PS Form 2976-R. If this information is not entered, remind the customer that he or she may be subject to civil and criminal penalties for noncompliance.
If the sender wishes to purchase additional merchandise insurance for the contents, the retail associate records the insured amount in U.S. dollars on PS Form 2976-R in the space provided.
Weigh the parcel, enter the weight in block (6), and enter the applicable amount of postage and fees in the appropriate block in the upper right corner of the form.
For offices with retail systems, enter the mailpiece information from PS Form 2976-R into the Customs and Border Protection Manifest (CBPMAN) application. For manual offices, enter the mailpiece information from PS Form 2976-R into the Customs Form Online application.

Note: When using the CBPMAN Bypass option, enter the data from PS Form 2976-R into CBPMAN using Retail Systems Software (RSS) by close of business that same day, which is considered to be 2 a.m. Eastern time (11 p.m. Pacific time).

Print the electronically generated combined customs declaration and shipping label from the retail system or online application.
Apply the electronically generated barcoded labels to Copies 1–4 of PS Form 2976-R in the designated section in the top left-hand corner of each copy.
Remove and store (per local requirements) the Post Office Copy (Copy 3) and tell the mailer that the Postal Service will retain this document for 30 days as a record of mailing. Remove the Sender’s Copy (Copy 4) and give it to the sender.
After the retail printer prints PS Form 2976, 2976-A, or 2976-B, insert completed Copy 1 and Copy 2 of PS Form 2976-R and all other required documents, such as a commercial invoice, into PS Form 2976-E (plastic envelope) and affix PS Form 2976-E to the address side of the package. Do not wrap it around the package. For parcels that are too small to accommodate PS Form 2976-E, use PS Form 2976-ES.
Affix the electronically generated PS Form 2976, 2976-A, or 2976–B on the face of the mailpiece (on top of PS Form 2976-E or PS Form 2976–ES) and present it to the customer to review. The customer must sign the electronically generated form.
Round stamp any uncanceled stamps.

Note: Consistent with 225.12, 235.12, 245.12, and 255.12, the customer must present any item bearing a handwritten PS Form 2976-R to an employee at a Post Office retail service counter.

123.75 PS Form 2976-E, Customs Declaration Envelope — CP 91, and PS Form 2976-ES, Small Customs Form Envelope

PS Form 2976-E is a transparent plastic envelope designed to carry and protect PS Forms 2976-A, 2976-B, and 2976-R customs form sets. After completing the applicable customs form, the mailer inserts the form set into PS Form 2976-E, removes the backing sheet, and affixes it to the package on the address side. The current edition of PS Form 2976-E is July 2013; however, the mailer may use older editions.

PS Form 2976-ES is a smaller version of PS Form 2976-E. It is designed to fit on Priority Mail International small Flat Rate Envelopes and Small Flat Rate Priced Boxes and other small parcels. After completing the applicable customs form, the mailer folds PS Form 2976-R and inserts it into PS Form 2976-ES so that the barcode is visible on the left, removes the backing sheet, and affixes it to the package on the address side. The current edition of PS Form 2976-ES is April 2016.