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Difference between CN22/23 and commercial invoices
CN22 and CN23 documents are exclusively required when sending goods to the EU when shipping through the Royal Mail and Parcelforce. International couriers such as DHL or DPD do not require a CN22/23, but rather a Commercial Invoice. The information and use of this invoice functions similarly to CN22/23, but make sure you complete the correct form for your preferred shipping option. 

Why are they needed?
They assist customs in checking the contents of packages leaving the EU via the Royal Mail and Parcelforce.
They help customs to assign the correct duties and charges that need to be applied.

The forms aid in the monitoring of prohibited goods being shipped.

Must be used if your goods are being transported outside of the EU, up to the value of £270*

If the value of your goods being transported outside of the EU have a value of over £270, then a CN23 is needed instead of a CN22*

*Note: When the UK leaves the European Union, any mail or parcel being sent to the EU from the UK will require a CN22/23 attachment when being sent through the Royal Mail and Parcelforce.. This is because once the UK leaves the EU, any mail/parcel items being sent to European countries through the Royal Mail and Parcelforce will require a CN22/23.