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Category of Items: June 2026 changes

Mailcoms Support · International Post

The customs declaration and Category of Items changes coming into effect from 1 June 2026, including B2B, B2C and the move to CN23.

Important updates to customs declarations and category of items from 1st June 2026

At present, all international postal items of commercial value require the completion of a CN22 or CN23 form, alongside the provision of electronic customs data. This information is used to generate the customs declaration for your shipment.

However from 1st June 2026, the following changes will be introduced:

  • A legislative update will affect how the ‘Category of Items‘ is selected for international shipments. The existing ‘Sale of Goods‘ category will be divided into two distinct options:
    • B2B (Commercial sale of goods): Transactions involving the sale of goods from your business to an overseas business.
    • B2C (eCommerce goods): Transactions involving the sale of goods from your business directly to an overseas customer
  • To simplify the selection process, the ‘Mixed‘ category will be removed.
  • Additionally, we will standardise the use of the CN23 customs declaration form across all of our postal services and shipping solutions. The CN22 form will no longer be used or available for selection, except in cases where combined labels are selected, where CN22 will still apply.

Category of Items: June 2026 Changes – Frequently Asked Questions

What is changing for international customs from 1 June 2026?

The Sale of Goods category splits into B2B (commercial sale) and B2C (eCommerce), the Mixed category is removed, and CN23 becomes the standard customs form.

Will I still use the CN22 form after June 2026?

No – CN22 will no longer be available except where combined labels are selected; CN23 becomes standard across all services.

What is the difference between B2B and B2C category of items?

B2B covers sales from your business to an overseas business, while B2C covers sales from your business directly to an overseas customer.

Need help with the June 2026 customs changes?

Our technical team are Royal Mail Authorised Inspectors and fully qualified franking machine engineers. Call us on 01543 572 776 – Mon–Fri 8:30 to 17:00.

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