The customs certificate is used in the European Union as a confirmation in the importing country that the goods have a Community status. The T2L document is issued in each branch of the customs office in the place where the loading and export of the goods took place. This means that importer needs it to start the import procedure. It is mainly used for the carriage of goods between EU countries through the territory of third countries. Besides, it is used in the transport of Community goods between European Union ports, both by sea and by air.
T2L document – What does T2L mean?
The T2L document should have the symbol “T2L” or “T2LF”. The markings differ as follows:
T2L – a document confirming the Community status of goods
T2FL – a document confirming the Community status of goods transported between parts of the customs territory of the Community other than those from the Community’s tax area (Community rules on VAT aren’t in force)
When is it needed?
So, when the goods are in free circulation in the customs territory of the European Union, the T2L document proves that these products aren’t subject to customs supervision. It should be remembered that the document is used only when there is a presumption that the goods have no EU status or have lost this status. Therefore, it concerns the carriage of goods between ports in the EU by sea or air. According to the law, sea and air are treated as the territory of a third country. It follows that re-entry of goods to the EU without customs supervision allows the proof of EU customs status, i.e., the T2L document, to be presented.
Process of production
To prepare the T2L document, we should use the form 4 of the single administrative document SAD, which concerns the transit and confirmation of the Union status of goods. It is worth noting that in electronic form it is sent to the AES system (Automatic Export System), and in paper form, it is delivered to the customs office. Besides, the implementation of AES is associated with benefits for entrepreneurs as it facilitates business processes in export. The process of issuing a T2L document is as follows:
- Filling the SAD form (card 4)
- Sending an electronic version to the AES system
- AES system sends a printout of the EU status confirmation of goods with the MRN number assigned (this is the registration number in the process of international transit operations) – it is used to identify the case, and it is a perfect tool for controlling transit.
- The MRN is printed as a bar code on the TDT document (thus it is physically accompanying the transported goods). It is also recorded by the customs office of departure or the customs office of entry in the TIR Carnet.
What to look for?
- The T2L document is valid for 90 days from the date of issue.
- The SAD form may be supplemented with one or more supplementary forms, which will be an integral part of the T2L document. Instead of supplementary forms, we may use loading lists.
- The document is prepared for goods which exceed the value of 15,000 EUR.
- The authorized sender should keep a copy of the document for two years.
- To issue a T2L document, a commercial invoice and a declaration of the goods status issued by the exporter are necessary.
- When export takes place between the Member States of the European Union by road, this document is not necessary unless the truck passes from a country that doesn’t belong to the European Union. In this case, the T2L customs document is presented to the customs authorities of the non-EU country to be excluded from import duties.
- If the T2L document contains several types of goods, it is sufficient to give the total gross weight.
T2L document – What can replace this document?
It turns out that the documents certifying the Community status of goods can also be:
- The transport document
- Shipping company’s manifest
- Air company’s manifest
- Part of the TIR or ATA Carnet
If the document certifying the Community status of goods is an invoice or transport document, it should contain in particular:
- The full name and address of the sender of the products or the exporter or the right person, if the person is not also the sender or exporter.
- Description of the goods and their quantity.
- Gross mass expressed in kilograms.
- Marks and numbers of packages.
- Container’s number.