The T2L is a customs document proving the Union (Community) status of goods. When EU goods cross a non-EU country (e.g., Switzerland in transit, or by sea with non-EU port calls), they must prove their Union status when re-entering the EU customs territory. Without T2L, goods are treated as non-Union goods and subject to duties and VAT. T2L differs from T2: T2 is a transit document covering physical movement under customs bond, while T2L is a status document certifying goods are in EU free circulation. Particularly important for maritime shipments between EU ports calling at non-EU ports, goods transiting Switzerland, and air shipments with non-EU stopovers. As part of EU customs digitalisation, the paper T2L is being progressively replaced by the electronic PoUS (Proof of Union Status) system.
The Union Customs Code (UCC, EU Regulation 952/2013) is the legal framework governing all customs operations in the European Union, fully in force since 1 May 2016. It…
CITES (Convention on International Trade in Endangered Species) or the Washington Convention regulates trade in endangered animal and plant species. Signed in 1973 with…
A customs goods inspection is the physical control of goods by customs authorities to verify that the customs declaration matches the actual goods. Customs may order:…
The green channel is a simplified customs procedure allowing immediate release of goods without physical inspection. The customs risk analysis system assigns one of five…
The EUR.2 certificate is a simplified preferential origin document for low-value shipments. Unlike EUR.1, it can be completed by the exporter without customs…