Future customs procedures
Proof of Union Status – PoUS
A new system for Proof of Union Status (PoUS) will replace the previous paper-based system. PoUS is intended for digital management of Proof of Union Status.
As of 1 March 2024, businesses will have to request endorsement, and register and present digital T2L and T2LF via the Proof of Union Status (PoUS) system. This applies to Union goods with a value of more than EUR 15 000.
This means that the previous paper-based handling of T2L and T2LF documents will be replaced by digital handling. The aim of PoUS is, among other things, to improve, harmonise, simplify and streamline the processes for the T2L and T2LF PoUS certificates. The PoUS system is developed by the European Commission.
Swedish Customs will handle these matters, and endorsements will be granted on a case-by-case basis. A Proof of Union Status (T2L/T2LF) will, in case of endorsement, be assigned an MRN number to be presented to the customs authorities when the goods are re-introduced into the customs territory of the Union. In Sweden, this is one by presenting the goods in the PoUS system. Other practices may apply in other EU Member States, for example, countries may allow the use of national online services when submitting requests.
A change in two phases
The PoUS system (Proof of Union Status) will be introduced in two phases. This change applies to all EU Member States.
Phase 1
The first phase will be launched on 1 March 2024. After that, the T2L and T2LF documents can no longer be physically certified at a customs office.
Authorisation holders who are accredited certificate providers (ACP) must record the customs status of the goods as Union goods using the T2L or T2LF digitally in PoUS, and can no longer use a paper T2L or T2LF document as proof of Union status.
If you, as an accredited certificate provider, use ship's manifests as proof of Union status, you can continue to use the manifest according to the current model until Phase 2 of PoUS goes live.
Customs will reassess the current ACP authorisations for accredited certificate providers. Affected authorisation holders will be contacted by Swedish Customs.
Phase 2
Phase 2 concerns customs goods manifests. This release is scheduled to be launched together with the European Maritime Single Window (EMSW) in August 2025.
What does the PoUS procedure look like?
Making out a Proof of Union Status in the PoUS system
The procedure begins when a company needs to make out a Proof of Union Status (T2L/T2LF) when Union goods are about to leave the customs territory of the Union temporarily.
Read more about how to request certification and registration in the Pous system (in Swedish)
The following applies:
- A holder of an authorisation requests to register a Proof of Union Status in the PoUS system.
- A non-holder of an authorisation requests to certify a Proof of Customs Status in PoUS for the Union goods in question.
Certification by Swedish Customs
Swedish Customs may then endorse the request after the relevant controls, and an MRN will be assigned to the goods and sent to you in the system. From this point, there will a valid PoUS for the goods.
You will then be able to print a document with an MRN and other declaration data.
Present the MRN to the customs authority at the time of re-entry.
The MRN that you receive in your response should be presented when the goods are re-introduced into the customs territory of the Union.
In Sweden, presentation notification is given directly in the PoUS system, and to Customs Office SE003033 (Arlanda), regardless of where in the country the goods are located.
An MRN can also be presented at a customs office. The customs officer receiving the presentation notification will then register it manually in the system. This can be done at all customs offices in Sweden.
Read more about how to register a presentation in the Pous system
Register an e-mail address to receive messages in the system.
Notifications from Swedish Customs concerning requests in PoUS are sent directly in the system. Such a notification can, for example, be a request for supplementary information in an ongoing matter.
You need to register an e-mail address to be notified when we have sent you a message in the system. Simply do this the first time you sign in. To prepare, you may do this immediately when you have been given access to the PoUS system. Request access to the system via Swedish Customs’ online services.
Invoice and transport document as Proof of Union Status.
The total value of the goods does not exceed EUR 15 000
If the total value of the does does not exceed EUR 15 000, you can still use invoices and transport document as Proof of Union Status, even after Phase 1 of the PoUS has been launched. This assumes that these documents contains the necessary information to be considered as Proof of Union Status. These do not need to be registered in the PoUS system.
The total value of the goods exceeds EUR 15 000
Invoices or transport documents will no longer be able to be used as Proof of Union status for goods whose value exceeds EUR 15 000.
Other documents as Proof of Union Status
Other documents, such as TIR transits, shipping manifests or fishing logs will continue to be valid as Proof of Union Status, even after the introduction of Phase 1 of PoUS.
Private individuals and Proof of Union Status
Private individuals needing Proof of Union Status in the form of T2L or T2LF can request this by completing and presenting a Status Reference Document (SRD) to the customs authority. Only when the customs authority has stamped the document is it considered a valid Proof of Union Status.
Private persons should therefore not use the PoUS system for Proof of Union Status.
Status Reference Document (in Swedish) Pdf, 114.3 kB.
Issuing retroactive Proofs of Union Status T2L/T2LF via the PoUS system
Proofs of Union Status, such as T2L/T2LF, may sometimes be issued retroactively, that is, after Union goods have arrived at the country of destination, for example when the PoUS system is down. If the system is down, the company should first wait until the system is up and running again. Operational issues rarely last longer than an hour. If the system is down for longer, companies can request retroactive endorsement of T2L and T2LF certificates. This can be done once the system is up and running again. This means that the goods are transported without valid Proof of Union Status and that a PoUS is instead issued upon arrival in the country of destination. Note that this procedure may only be used in exceptional cases and is only authorised after careful consideration.
Proof of Union Status issued retrospectively is indicated by the code 98201 and the text ‘issued retrospectively’. This can be done in the PoUS system.
Text guide about signing in and endorsing in the PoUS system (in Swedish)
Further information
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What is updated: New information: Issuing retroactive Proofs of Union Status T2L/T2LF via the PoUS system