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	The Post is the most widely-used method for sending written messages and small quantities of goods across frontiers. As the carrier, the Post has an obligation to submit exported or imported goods to customs control.   Posts and customs authorities cooperate at both national and international levels to implement an appropriate regulatory framework. The UPU and the World Customs Organization (WCO) have created the WCO-UPU Contact Committee and have combined forces to produce the Customer and the Operations guides with useful information on importing and exporting through the mail, plus the List of Prohibited Articles.   The List contains information on prohibitions sent in by Posts. It is supplemented by information provided by the United Nations about narcotics and psychotropic substances under international control and the IATA list of definitions of nine classes of dangerous goods.   The POC Committee 3 Customs Support Group (CSPG) has, in consultation with the WCO identified a list of the HS codes for the most common items sent by post. These HS codes are very useful for Customs or for any forwarding agent that has to clear goods through Customs.     2009 Questionnaire Implementing Congress resolution C 49/2008   CN 22 – CN 23 CN 22 and CN 23 customs declarations   Customs Matters Guide to International Postal Shipments Circular letter  71kB Documentation  34kB Questionnaire  1.2MB   Customs Documents Memorandum of Understanding between the WCO and the UPU  199kB List of Harmonized System codes of items sent frequently by post  58kB Customer guide - International Postal shipments and Customs matters Operations guide - International Postal shipments and Customs matters   List of Prohibited Articles General information  41kB Country list  8.3MB List of narcotic drugs under international control  147kB List of psychotropic substances under international control  1.5MB Definitions of 9 classes of dangerous goods  34kB   Meeting documents Customs Support Project Group (CSPG)    Useful link World Customs Organization    Contacts International Bureau Contact

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