Customs status of the goods
Goods can either have the customs status as Union goods or non-Union goods. In simple terms, Union goods are goods produced within the EU and goods that are in free circulation in the EU. Non-Union goods are goods other than those referred to above or which have lost their customs status as Union goods. Where it is necessary to prove the customs status of Union goods, you may use T2L or T2LF as proof of Union Status.
If you for example import non-Union goods from a non-EU country and declare them for release for free circulation, the goods will be 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 also need to prove the Union status of your goods if they temporarily leave the customs territory of the Union during transport. In this case, you can prove that your goods are Union goods with the proof of union status T2L or T2LF.
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