When sending goods abroad a completed customs declaration is required. An Post provide two customs forms the CP72 for parcels or items with a value in excess of €300. For all other items use the CN22. 

A written statement by an importer or traveler of the dutiable imports that they are bringing into a country.

Any statement or action, in any form prescribed or accepted by the Customs, giving information or particulars required by the Customs.

A declaration or procedure for passing on the required information in a form specified or accepted by the customs authorities.