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Authorisation as authorised issuer to establish proof of union status

In some cases, the status of your goods must be certified. The customs status of your goods is determined by whether they are Union or non-Union goods. Union goods are goods that have been manufactured in the EU or imported to the EU. T2L and T2LF are used to support that goods transported between EU member states are Union goods.

Authorisation code: ACP

Anyone who needs to regularly issue Proof of Union Status (PoUS) can apply for an authorisation as authorised issuer to establish proof of union status.

Being an authorised issuer to establish proof of union status is a way to simplify customs clearance, especially for maritime transport.

The authorisation allows the company to issue T2L and T2LF via the PoUS system without requesting authentication via the customs authority to Union goods with a value of more than EUR 15 000.

Proofs of Union Status – PoUS

Swedish Customs can authorise an authorised issuer of proof of Union Status when following criteria are met:

  • The company shoud have an EORI number.
    Find out more and apply for an EORI number.
  • The company should be incorporated in the EU.
  • The company must operate or plan to operate customs activities in Sweden.
  • The company should have available accounts in Sweden.
  • The company must meet the compliance criterion in article 39 (a) of the Union Customs Code.
    The compliance criterion (in Swedish).
  • The company must meet the accounting and logistics system criterion in article 39 (b) of the Union Customs Code.
    The accounting criterion (in Swedish).
  • The company must meet the competence criterion in article 39 (d) of the Union Customs Code.
    The competence criterion (in Swedish).
  • Swedish Customs should have the means to perform customs supervision without requiring administrative arrangements that are not in proportion with any benefits derived from the authorisation by the company.
  • The company should keep suitable accounts in a form approved by Swedish Customs.
  • One of the following criteria must be met:
    • The company regularly issues Proofs of Union Status.
    • The company`s competent customs authorities are aware that the company is able to meet the legal obligations for the use of these proofs.

How to apply

Apply for authorisation in the EU Customs Decisions System, CDS. This is also where you will receive your decision and any other messages from Swedish Customs with regard to your application.

To access the CDS, you need authorisation to use the online services on tullverket.se. If your company currently does not have access to the online service, please apply immediately, in order to gain access in time to apply for authorisation.

You can find guides here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain fields, etc.

Gaining access to the online services (in Swedish).

The Customs Decisions System, help texts and logging into the system (in Swedish).Swedish Customs’ procedures for processing personal data.

What happens once you are authorised?

Any formalities that apply to your company are provided in the authorisation.

The authorisation is only valid for the economic operator that is indicated as the holder of the authorisation. The holder should fulfil any obligations that follow from the authorisation.

It is important to read and understand the terms and conditions that apply across all types of authorisations.

Common provisions and regulations (in Swedish).

Customs status of the goods.

Find out more about the PoUS system (Proof of Union Status).

Applicable provisions