Don't Write Only 'Gift': How to Fill a Customs Declaration

Writing only Gift does not describe what is inside a parcel. It may state the reason for export, but customs and the carrier still need each item identified. A genuine gift is not automatically duty-free, and it never justifies a zero or deliberately low value.

Before packing, check both Korea Post or your carrier and the destination customs authority. Postal acceptance confirms only that the operator took the parcel; it does not promise import permission, tax exemption or customs release. This is a practical form-filling guide, not individual legal or tax advice.

Description and shipment category are different fields

The European Commission's description guidance rejects vague labels such as general goods and gift box. The Korea Post EMS guide asks for contents, quantity and value. A Reddit discussion about returned presents cannot prove the cause of those returns, but it illustrates the unanswered question created by the word gift: what were the goods?

Select the true reason for export where the form offers it: gift, merchandise, sample, returned goods, goods for repair, personal effects or documents. Then describe the physical items separately. Do not call a sale a gift, a product a document, or commercial quantities personal effects. Return and repair shipments may require proof of the original export or import; the label alone does not create that relief.

Build one line per materially different item

Use plain, specific English: condition + item + material + use, adding brand or model only when it helps identify the product. Good examples are new women's cotton T-shirts, used paperback books, ceramic coffee mug and stainless-steel eating chopsticks. Avoid clothes, accessories, parts, sample, personal items or one box as the complete description.

For each line record the physical quantity, net weight if requested, line value and currency, and manufacturing country. Gross weight includes packaging; net weight usually refers to the goods. Follow the exact form and carrier definitions, and make sure line totals reconcile with the parcel totals and any invoice.

CN22, CN23 and a commercial or pro forma invoice are not interchangeable names for one form. Which paper declaration and supporting documents apply depends on postal product, value, contents and destination. Many operators also require electronic advance data before handoff; a paper label does not necessarily replace pre-registration. Use the fields the official booking flow or counter generates for your shipment.

A gift still needs an honest value

For a purchase, use the actual transaction price and keep the receipt or order record. If there was no sale—such as a used personal item or genuine gift—use a reasonable fair or replacement value that you can explain, not zero. Mark the currency clearly. Never split, undervalue or mislabel goods to reach an exemption. Several identical items may look commercial even when the sender calls them gifts.

Gift thresholds and conditions are set by the destination. Some regimes consider only intrinsic goods value for one test; other duty, tax, insurance or carrier calculations may include transport or insurance. Confirm the relevant basis rather than copying a threshold from another country. A gift exemption is not a promise against tax, excise, handling or brokerage fees.

Keep the receipt, order, invoice and a packing-list photo until delivery. The declared customs value and a carrier's compensation or insurance limit can be different concepts; paying for cover does not legalize a false customs value or guarantee full reimbursement.

Origin is where the item was made

Country of origin is not automatically Korea because you bought or posted the item there, and it is not the sender's nationality. Check the label, packaging, receipt or manufacturer. If the parcel contains different origins, enter them by item line where the form permits. Prefer asking the carrier or destination customs to inventing an origin. Complex processing and preferential origin can involve rules beyond a simple ‘Made in’ label.

Verify an HS code, do not copy one blindly

Material, composition, function and use can change classification. The same-looking mug, textile or electronic accessory may not share a code.

Korea Customs Service points users to its tariff database and expert or advance-ruling routes. Destination systems may require a different number of digits beyond the international HS base. Search official tariff tools using the actual material and use. If still uncertain, ask the carrier, destination customs or a qualified broker; a confidently guessed precise code can be worse than a clearly described item followed by an official query. Never force a code into an unrelated field when it is not requested.

Check restrictions before sealing

Accurate wording does not make a prohibited or controlled item acceptable. Food—especially meat or animal products—plants, seeds, medicine, cosmetics, alcohol, batteries, aerosols, perfume, liquids, magnets, cash, valuables and dangerous goods can face carrier, aviation, quarantine, licensing or destination limits. Counterfeit goods can also create customs and intellectual-property problems.

The Korea Post EMS guide separates acceptable and prohibited contents while reminding senders that destination import rules also apply. Check required permits and packing rules before paying. A clerk accepting a sealed parcel is not a destination permit. Do not hide a battery, aerosol, food or medicine behind a broader description.

Decide who may be charged

Post and courier services can allocate duties and taxes differently. Terms marketed as duties unpaid/recipient pays or duties paid/sender pays are carrier contracts, not a universal promise that every tax, brokerage or handling charge has been prepaid. Confirm what the chosen service actually covers and record the answer.

Ask the recipient before sending. If they refuse tax, identity checks or delivery, the parcel may be returned, stored, destroyed or abandoned under carrier and customs rules. Return freight, storage, destruction and unpaid charges can fall to the sender; neither cost nor outcome is guaranteed.

Protect data and correct mistakes early

Put the required sender and recipient name, deliverable address, postal code and reachable phone number only into the official form or carrier system. Do not send passport scans, OTPs, card details or remote-control access to a broker found through a direct message. Public tracking pages can expose route or location clues, so share tracking only with people who need it.

Review every electronic and paper field before handoff. Corrections after acceptance may be limited or impossible; do not cross out a form or resubmit electronic data unless the operator instructs you. False or materially inaccurate declarations can lead to delay, reassessment, return, fines, seizure and, in serious cases, criminal investigation. State that calmly and accurately rather than trying to scare the receiver.

If customs holds or returns the parcel

Read the carrier notice, tracking event and return label. Ask which item, data element, document, permit or payment is missing. Do not mail the same box again unchanged. Confirm that the goods remain allowed, correct the specific defect through the carrier's official route and keep the revised declaration and receipt.

For disputed valuation, classification or origin, contact the carrier, destination customs or a qualified customs professional. The reliable short rule is: select Gift only when true, then complete the declaration as if the word Gift explained nothing about the contents.