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:

  1. PS Form 2976, Customs Declaration CN 22 — Sender’s Declaration.
  2. PS Form 2976-A, Customs Declaration and Dispatch Note — CP 72.
  3. 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.
  4. 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 https://www.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:

  1. By calling the NCSC at 877-264-9693 (select option 3 for barcode certification).
  2. By visiting https://ribbs-dev.usps.gov/index.cfm?page=intcustomsforms.
  3. By written request to the following address:
    1. 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

123.41 Nonpostal Export Regulations

Certain items must bear one or more of the forms required by the nonpostal export regulations described in chapter 5.

123.42 Commercial Invoices

A commercial invoice is a bill for goods from the seller to the buyer. A commercial invoice must be completed where required and must contain the following basic information:

  1. Seller’s complete contact information.
  2. Receiver’s complete contact information.
  3. Consignee’s complete contact information (if it is different from the buyer’s).
  4. Country of origin.
  5. Destination country.
  6. Reason for export.
  7. Total commercial value of the item(s) shipped.
  8. Sales and payment terms (if any).
  9. Currency of sale.
  10. Full quantities and description of the merchandise.
  11. A statement certifying that the invoice is correct.

123.5 Place of Mailing

Mailpieces bearing customs declarations have specific deposit requirements based on mail category, shape, and weight. Refer to the specific IMM part below for determination:

  1. Global Express Guaranteed mailpieces — see 215.
  2. Priority Mail Express International mailpieces — see 225.
  3. Priority Mail International mailpieces — see 235.
  4. First-Class Mail International mailpieces — see 245.
  5. First-Class Package International Service mailpieces — see 255.

123.6 Required Usage

123.61 Conditions

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

  1. 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.
  2. 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.
  3. 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.
  4.  

    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), Including International Priority Airmail (IPA) Items and International Surface Air Lift (ISAL) Items (Maximum weight limit: 4 pounds)

    All letter-size and flat-size items, as defined in 241.2, containing only documents except for the known mailer exemption described in the entry below.

    Under 16 ounces

    None*

    See 123.63 for additional information concerning “documents.”

    16 ounces or more

    2976

    All letter-size and flat-size items, as defined in 241.2, that are entered by a known mailer as defined in 123.62 and items that qualify under 123.63.

    Must not exceed $400

    None

    Not applicable.

    All items containing any goods, regardless of weight.

    $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.

    First-Class Package International Service Packages (Small Packets), Including IPA Items and ISAL Items
    (Maximum weight limit: 4 pounds)

    All First-Class Package International Service packages (small packets), as defined in 251.2, 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.

    Must not exceed $400

    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.

    Over $400

    Prohibited

     

    * Qualifying items must meet the physical characteristics in 241.235. For example, the following items do not meet this requirement and must bear PS Form 2976: 1) First-Class Package International Service items and 2) IPA and ISAL packages (small packets) containing only documents.

123.62 Known Mailers
123.621 Overview

A “known mailer” may be exempt from the customs form requirement that would otherwise apply to letter-size or flat-size mailpieces as defined in 241.2, or 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:

  1. A federal, state, or local government agency whose mail is regarded as Official Mail.
  2. A contractor who sends out prepaid mail on behalf of a military service, provided the mail is endorsed “Contents for Official Use — Exempt from Customs Requirements.”
  3. 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:
    1. First-Class Mail International service.
    2. International Priority Airmail (IPA) service.
    3. International Surface Air Lift (ISAL) service.
123.623 Conditions

The following conditions apply to “known mailers”:

  1. The mailpieces must contain no merchandise or goods, except as provided in 123.623b and 123.623c.
  2. The mailpieces may contain hard copy printed 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 this subsection without a customs form is subject to the following conditions:
    1. The mailpiece must not require an export license as described in 510, 520, 530, or 540.
    2. Any packaging used for package-sized items under this subsection must be transparent, such as shrinkwrap or polywrap material, so that the contents are fully visible for inspection.
  3. 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. In addition, authorization to mail items under this standard is subject to the following conditions:
    1. The mailpieces must not require an export license as described in 510, 520, 530, or 540.
    2. The mailpieces must not contain dangerous or prohibited items under IMM 135 or 136, or be otherwise prohibited by the destination country.
    3. The mailpieces cannot be destined to an E:1 country listed in 15 CFR 740, Supp. 2.
    4. The mailpieces cannot contain any items listed in the Commerce Control List (15 CFR 774) or the U.S. Munitions List (22 CFR 121).
  4. 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.
  5. The import regulations of the destination country must allow individual mailpieces without a customs form affixed.
  6. 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.
  7. 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 Documents and Merchandise

In Exhibit 123.61, the “Type of Item” column has several references to “documents.” For this purpose, “documents” refers only to printed documents, not to electronic storage media or devices such as CDs, DVDs, or flash drives. Examples of documents include the following:

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

Examples of items that do not qualify as documents — rather, they are considered merchandise, so the sender is required to apply a customs declaration form and declare a value — include the following:

  1. CDs, DVDs, flash drives, video and cassette tapes, and other electronic storage media — regardless if they are blank or if they contain electronic documents or other prerecorded media.
  2. Artwork.
  3. Collector or antique document items.
  4. Books.
  5. Periodicals.
  6. Printed music.
  7. Printed educational or test material.
  8. Player piano rolls.
  9. Engineering drawings.
  10. Blueprints.
  11. Film.
  12. Negatives.
  13. X-rays.
  14. Separation negatives.
  15. 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 http://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:

  1. 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.
  2. 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.
  3. Enter the total weight of the package on the form, if the sender has not already done so.
  4. 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.
  5. 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.
  6. 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 http://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:

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. Round stamp the form in the appropriate place on each copy (copies 1–6).
  7. 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.
  8. 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 http://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:

  1. Verify that the sender has entered the information on the form required in 123.731 and has signed and dated the declaration.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. Round stamp the form in the appropriate place on each copy (copies 1–5).
  7. 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.
  8. Round stamp any uncanceled stamps, and if postage is paid by meter, round stamp the front of the piece near the meter postage.
  9. Review the IMM individual country listing for destination-specific mailing restrictions, prohibitions, and observations that apply to all mail classes unless otherwise noted.
  10. 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.
  11. 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).

  12. 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 http://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:

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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).

  8. Print the electronically generated combined customs declaration and shipping label from the retail system or online application.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.