Customs status of the goods

Goods can either have the customs status of Union goods or non-Union goods. In simple terms, Union goods are goods produced in the EU and in free circulation in the Union. A non-Union goods is a goods that is not a Union goods. If you are required to certify the customs status of your goods, you may use the T2L or T2LF proof of Union Status. 

For example, if you import non-Union goods from a non-EU country and declare them for release for free circulation, the goods are considered Union goods. The fact that Union goods are in free circulation means that they can be moved without customs formalities within the EU.

This is in contrast to non-Union goods which must be under customs supervision when they are in the EU, e.g. during temporary storage, customs warehousing, temporary admission or external transit (T1 transit).

You may need to prove the Union status of your goods if they temporarily left the customs territory of the Union during transport. In this case, you can prove that your goods are Union goods with the T2L PoUS. If your goods come from a territory that is part of the EU customs union but not part of the fiscal union – for example the Canary Islands – you should use the T2LF PoUS.

Issuing T2L or T2LF

T2L and T2LF are issued and registrered via the Proof of Union Status (PoUS) system.

Find out more about the PoUS system (in Swedish)

Read more and apply for an authorisation as an authorised issuer of Proofs of Union Status. (in Swedish)