27.02.2024
From March 1, 2024, it will be mandatory to apply for union status certificates T2L and T2LF in the new EU Proof of Union Status system. This must be done in the EU Customs Trader Portal.
Perhaps not everyone is familiar with the use of T2L documents, as normally the usual trade documents are sufficient for these flows when delivering within the European Union. However, a number of scenarios are possible where you have to show that the goods in these flows are “union” goods.
In these relevant situations, the T2L(f) document applies. The document shows that the products listed were last in free circulation in the EU. The goods go (often by sea) from one customs territory to another, where the origin must be proven. The T2L document shows the origin of the goods and ensures that (import) duties do not have to be paid.
As mentioned earlier, there will be a change in this system, which will ensure that the required documents can only be requested via the new EU Proof of Union Status (PoUS) system. With this system, Customs issues and checks the T2L(F) union status certificates.
The introduction of this new Proof of Union Status system will take place in two phases:
Phase 1: replacement of the paper T2L and T2LF document
This phase will be completed on 1 March 2024.
Phase 2: introduction of the electronic Customs Goods Manifesto
This allows you to request and check union status certificates for multiple shipments and goods. This phase will be completed in the third quarter of 2025.
Evidence in central database
Each union status certificate applied for in the new system will receive a Movement Reference Number (MRN). The certificates issued are stored in a central database, making them available in all Member States. When bringing in union goods, you must report the MRN of the union status certificate to the relevant Customs.
SGS Maco is a center of expertise in the field of customs matters. Our specialized consultants can support you in the transformation from creating paper T2L documents to preparing the documents via the EU Customs Trader portal. Of course, our brokerage team can arrange the various types of T2Ls for you.
