Customs paperwork and gift declarations at the border
A gift that crosses a customs border is not a letter; it is a parcel with a declared contents list, a declared value, and an origin and destination. The paperwork that supports that parcel is what determines whether the gift reaches the recipient intact and without an additional duty assessment or a customs hold. The relevant declarations are the commercial invoice (which states the goods as exported from the country of origin), the CN 22 customs declaration (for letter-post items under 2 kg crossing a customs border) or CN 23 customs declaration (for parcel-post items under 20 kg), the commercial or electronic equivalent for tracked courier shipments, and the recipient country's own import declaration where applicable.
The customs declaration names what the parcel contains, and the description on the declaration matters. A description of "ceramic promotional item" or "advertising gift" without a unit value is a description that customs will reject, supplement, or hold for clarification. The right description names the item type (ceramic mug, leather notebook, metal pen), the unit value in the currency of origin, the country of origin, the quantity, and a clear statement that the item is unbranded or branded, personalised or not, and intended as a gift or commercial sample. Where the parcel contains multiple SKUs, the declaration lists each one separately; where the gifts are identical across recipients, a single description covers the whole parcel.
For shipments inside the EAEU, there is no customs border to cross but there is documentation to assemble. The regional EAEU customs declaration is filed electronically within the originating state's customs system (in Armenia, the State Revenue Committee's e-customs platform), the movement is tracked through the EAEU customs network, and the VAT is accounted for at the destination on the receiving member state's VAT return rather than at the border. A correctly declared EAEU movement is faster and cheaper than an equivalent extra-union shipment; an incorrectly declared movement is re-routed, blocked or held with the same consequences as a non-union shipment.
For shipments from Armenia to the EU, the standard paperwork package is the commercial invoice, the CN 22 or CN 23 (depending on the carrier and the service tier), a packing list, and a copy of the EORI number of the receiving entity if the gift is being sent to a business address. For shipments to the United States, the standard paperwork package is the commercial invoice (in English with USD values), the USPS customs declaration PS Form 2976 (for letter post and Priority Mail International), or the equivalent courier declaration, and the recipient's phone number and email address where the courier can reach the recipient for delivery confirmation.