International shipments can require both an invoice and a postal customs declaration. These documents contain related information, but they are not interchangeable.
Choosing the document #
| Document | Main use |
|---|---|
| Commercial invoice | Goods sold as part of a commercial transaction |
| Pro forma invoice | Goods sent without a sale, such as certain samples, replacements or transfers |
| CN22 | Simplified postal customs declaration for eligible low-value shipments |
| CN23 | More detailed postal customs declaration and the standard document used for Colissimo international goods |
| Formal customs declaration | Required when the postal declaration is insufficient or the shipment exceeds the applicable limit |
Commercial invoice #
A commercial invoice records the transaction between seller and buyer. It should normally include:
- seller and buyer details;
- invoice number and date;
- detailed product descriptions;
- quantities and unit prices;
- total value and currency;
- country of origin;
- HS codes;
- delivery terms;
- transport and insurance charges where applicable;
- VAT treatment;
- and any required exporter or importer identifiers.
For Colissimo, a commercial invoice is used for goods sold to the recipient. Colissimo’s current guidance requests two copies and specifies that the declared value must correspond to the selling price.
Pro forma invoice #
A pro forma invoice supports a shipment that is not based on a commercial sale. It still needs a realistic customs value.
“Free of charge” does not mean “zero value”. Customs requires a value to assess the goods and apply any relevant controls. Colissimo indicates that the manufacturing cost should be used for non-commercial samples.
The document should explain the reason for shipment, for example:
- commercial sample;
- replacement under warranty;
- return of goods;
- temporary export;
- or transfer without sale.
CN22 and CN23 #
French Customs currently distinguishes the general postal forms as follows:
- CN22 for eligible postal consignments up to €380;
- CN23 above €380 and up to €1,000;
- an additional formal customs declaration when the value exceeds €1,000.
These general thresholds should not be used to override a carrier’s service rules. Colissimo Enterprise requires a CN23 for goods shipped internationally, to overseas destinations and to certain special territories. The correct document therefore depends on the selected service and destination, not only on value.
A CN23 records:
- sender and recipient;
- detailed contents;
- quantities;
- net and gross weights;
- individual and total values;
- HS codes;
- countries of origin;
- shipment category;
- postage or transport charges;
- and supporting invoice or certificate references.
For current postal rules, see French Customs guidance and Colissimo’s international document guidance.