Establishing the Union status of goods
Union goods comprise products manufactured in the EU and in free circulation within the Union. Union goods can be transferred within the EU without any customs formalities.
In some cases, the customs status of Union goods must however be proved when import goods have been transported through a region that is not part of the customs territory of the EU. Usually such situations occur in maritime traffic when Union goods are transported by sea between different locations in the customs territory using a route which is not subject to an authorisation for regular shipping traffic as referred to in customs legislation. For example, if a vessel travels from Hamburg via the port of St Petersburg to Kotka, then the Union status of the goods must be demonstrated when the vessel arrives in Kotka.
Union goods in road traffic can also be transported part of the way outside the Union, then the Union status of the goods must be demonstrated when the goods again enter the Union. For example, if goods manufactured in Finland are transporter via Switzerland to Italy, then the Union status of the goods must be demonstrated either by a T2L document or by using a T2 transit for the transport.
Union status cannot be verified regarding goods for which the export formalities have been completed.