Proving Union status

By definition, Union goods are products that have been produced in the Union, or which have undergone import clearance for entry to the Union. Union goods move freely inside the Union without any customs formalities. The Union status of goods must be proven if they are transported to the Union through non-Union territory. Goods are considered as having exited the Union also when they are transported in other than regular ship traffic between Member States.

The following documents are drafted for Union goods:

  • T2L document when the goods are transported through non-Union territories
  • T2LF document when the goods are transported to a special fiscal territory in the Union, or through such territories

T2 transit can be used to prove the Union status of goods in cases where Union goods are transported from one region of the Union to another through the territory of a common transit country.

How is the Union status of goods proven

The Union status of goods is proven with a SAD form or some other document approved through Union customs legislation, such as a trade invoice or a list of goods from a shipping company, to which a T2L or T2LF entry is added. Verification of a document can be requested from Customs’ appointment service in such locations where Customs does not have customer service.

Verification by Customs is not required if the matter involves an invoice or transport document regarding Union goods worth no more than 15 000 euros in total, or if the operator acts as an authorised issuer.

Authorisation to personally verify the Union status of goods

Customs can grant an operator an authorisation for the status of an authorised issuer (ACP). The authorised issuer can personally verify the Union status of goods. It is required for the operator to use the authorisation on a regular basis.

An authorised issuer authorisation can be applied for in the Authorisations and Decisions Service.

Establishing the union status of goods