Proof of Union status
Also called: T2L · T2LF · PoUS · customs goods manifest
Evidence that goods carried between two points of the EU customs territory, usually by sea or through a third country, keep their status as Union goods. It can be given with a T2L or T2LF document, a customs goods manifest, or another accepted commercial document, and is increasingly handled through the EU electronic PoUS system.
In practice
Without valid proof the receiving office treats the goods as non-Union goods, which can trigger duty, VAT and a new declaration.
Applies to: 
EU
Related terms
- Customs status of goods
- The classification of goods as either Union goods, which are in free circulation in the customs territory, or non-Union goods, which remain under…
- T1 and T2 transit
- Codes identifying the type of transit declaration. T1 is used for non-Union goods moving under suspension of duties; T2 is used for Union goods…
- Transit
- A procedure that lets goods move under customs control from one point to another, within a territory or between countries, without paying duties and…
- Cargo manifest
- A list of all goods carried on a vessel, aircraft or vehicle, prepared by the carrier and submitted to customs. It links each consignment to its…