The T2L and T2LF forms serve as proof of the status of goods as Union goods when they are transported between two locations within the customs territory of the Union. They are based on the Single Administrative Document and are sometimes referred to as a waybill. They are frequently used in maritime transport, but other forms of proof of status are also possible, in particular the endorsements “T2L” / “T2LF” on a commercial document or “C” / “F” on a manifest. If the shipment is processed via NCTS, these two forms are not applicable.
The Difference
- The T2L is used when Union goods are transported between two locations within the EU’s (value-added) tax territory.
- With the T2LF, (at least) one of the locations is outside the tax territory (but within the customs territory). In the case of the T2LF, an export and import declaration with the declaration type “CO” must generally also be filed.
The T2L/T2LF documents must be endorsed by customs. This requirement is waived if the exporter holds an Authorized Issuer designation.
Since 2024, proof of status has been provided via the electronic Proof of Union Status (PoUS) system.