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The short answer
Every parcel posted from Nigeria to the UK needs a customs declaration, CN22 or CN23, describing the goods and their value. For goods worth £135 or less the UK expects the seller to have included VAT at sale and no duty is charged; above £135 the UK customer pays VAT, and duty where it applies, to Royal Mail, Parcelforce or the courier before delivery, on the full value including postage.
A seller in Lagos or Abuja with buyers in Manchester or Leeds faces two sets of rules on every parcel: the form that goes on the outside of the box, and the UK charges that decide what the customer pays at the door. Get either wrong and the parcel sits in a depot, the customer pays a bill they did not expect, and you get the complaint.
The forms: CN22 and CN23
CN22 and CN23 are the customs declaration forms used by postal services worldwide. The short CN22 is for lower-value items and the fuller CN23 for higher-value ones; the post office counter or the courier's booking system tells you which one your parcel needs. Courier companies often capture the same information electronically instead of a paper form.
What to write
- a specific description of each item: "women's cotton ankara dress", not "clothes"; "shea butter body cream 200 ml", not "cosmetics"
- quantity and weight of each item
- the value of each item, matching your sales invoice
- whether it is a sale, a gift or a commercial sample
- country of origin of the goods
- the commodity code, if the form or courier asks for it
Mark sales as sales. GOV.UK says gifts worth £39 or less are exempt from VAT, but that relief is for genuine gifts from one person to another, not for goods a customer paid for. Describing a sale as a gift is a false declaration.
The £135 rule
GOV.UK's page on goods sent from abroad sets out how UK charges work for parcels into Great Britain:
| Value of goods | VAT | Customs Duty (non-excise goods) |
|---|---|---|
| £135 or less, bought by the customer | Seller has already included VAT; customer pays no VAT to the carrier | No charge |
| More than £135 | Customer pays VAT to the delivery company before delivery or on collection | Charged at the rate for the goods and their origin |
| Gift from a person, £39 or less | Exempt | No charge |
| Excise goods (alcohol, tobacco, vapes) | Charged | Charged at any value |
For the £135-or-less band, GOV.UK says "the seller has already included VAT". In other words, the VAT is collected by the seller at checkout, not at the door. If you sell directly to UK consumers at these values, read HMRC's rules for overseas sellers on GOV.UK and take advice on whether you must register for UK VAT; if you sell through an online marketplace, ask how it handles VAT for you.
What the UK customer pays above £135
When VAT is paid to the delivery company, GOV.UK says it is charged on the total package value: goods, postage, packaging, insurance and any duty. Duty is charged on the price paid plus postage, packaging and insurance. HMRC's valuation guidance gives the delivery address as the place of introduction for post, which is why postage counts.
Royal Mail, Parcelforce or the courier sends the customer a bill showing exactly which fees to pay, which can include the carrier's own handling fee; GOV.UK does not state those fee amounts. Parcels are normally held for about 3 weeks, and if the bill is not paid the parcel goes back to the sender.
Example (illustrative figures only)
A customer orders two dresses at £80 each and pays £25 postage. Goods are worth £160, above £135, so VAT is due at the door on £185 (goods plus postage), plus duty if the code carries a rate and the goods do not qualify for 0%. Tell the customer this before they order, or offer delivered-duty-paid shipping through a courier that lets you pay the charges.
Northern Ireland is different
Parcels to Northern Ireland follow separate rules. GOV.UK says goods considered "at risk" of moving into the EU can face the EU duty rate, and non-business recipients pay 3 euros per item for at-risk goods of £135 or less. The courier tells the customer if goods are flagged.
Before you post: a checklist
- Check the goods may be sent: some Nigerian foods are on the GB restricted list, and dried beans from Nigeria are suspended from entry.
- Describe each item specifically and value it at the price paid.
- Mark the parcel as a sale, never a gift, when the customer paid.
- Tell the customer, before they pay, whether they may face VAT, duty and a carrier fee.
- Keep the declaration and invoice for returns and disputes; for refunds of UK charges, GOV.UK points customers to form BOR 286 for Royal Mail and Parcelforce, or C285 for other couriers.
Where Pryme fits
A Pryme Business Account can be opened from Nigeria and holds GBP with local UK account details, so UK customers can pay you in pounds and you choose when to convert to naira; the app shows the rate and the fee before you approve. See business multicurrency, invoicing and virtual accounts. Outside Nigeria, services are provided through regulated partners.
Related reading: the UK's £135 import VAT rule and shipping orders from Nigeria to UK customers.
Questions people ask
Do I need a customs form to post a parcel from Nigeria to the UK?
Yes. Every international parcel needs a CN22 or CN23 customs declaration, or the courier's electronic equivalent.
Will my UK customer pay customs on a parcel from Nigeria?
Above £135 they pay VAT, and duty where it applies, to the delivery company before delivery. At £135 or less, no duty is charged and the seller is expected to have included VAT.
Can I mark a sale as a gift to avoid charges?
No. The £39 gift exemption is for real gifts between people; marking a sale as a gift is a false declaration.
What happens if the customer does not pay the customs bill?
GOV.UK says parcels are normally held for about 3 weeks, then returned to the sender if the bill is unpaid.
Sources
- GOV.UK: Tax and customs for goods sent from abroad, tax and duty (updated 1 Oct 2026) · accessed Oct 2026
- HMRC on GOV.UK: Delivery costs to include in the customs value (updated 15 Apr 2026) · accessed Oct 2026
- FSA on GOV.UK: Foodstuffs with GB import restrictions (updated 10 Jul 2026) · accessed Oct 2026
- legislation.gov.uk: Regulation (EU) 2019/1793 as it applies in GB, Annex IIa (1 Jan 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.