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Establishing the Union status of exiting goods

Union goods can be transferred within the EU without any customs formalities. If goods are transported between EU countries in such a way that the route deviates outside the customs territory of the EU, the customs status of the Union goods must be proved when the goods return to the customs territory of the EU.

In maritime traffic, the Union status of the goods must be proved in the port of unloading if the goods are transported with some other vessel than a regular shipping service authorised by Customs.

If the goods are transported by air with one transport document directly to some other airport within the EU, the customs status will not have to be established separately at the destination airport.

In road traffic, the Union status must be established with a proof of  the Union status or with a T2 or T2F transit, if the goods are exported for example by road from Finland via Switzerland to Italy.

If an export declaration has been made for Union goods for exporting outside the customs territory of the EU, the Union status can no longer be verified.

Read more about proving the Union status of goods on the page Changes to entry declarations and temporary storage declarations.

Points to consider

Union status is proved in Proof of Union Status (PoUS) system.

A Customs verification is not required

  • if it is a case of an invoice or transport document regarding goods worth no more than 15,000 euros in all
  • If an authorised issuer uses a shipping company’s cargo manifest for proving Union status, they can continue using the manifest in the old method of declaration until 15 August 2025 (Delegated Act, Article 126a). In such cases, the authorised issuer must submit an advance notification to Customs regarding the goods manifest they have verified. However, an advance declaration is not required if the authorised issuer is permitted to draft a shipping company’s goods manifest after the ship departs (Delegated Act, Article 128c). 

Read more about Authorisation for the status of authorised issuer (ACP) on the page Origin and confirmation of Union status.

Read ”Authorisation instructions Authorised issuer 1.3.2024” on the page Instructions on authorisations.