New EU system Proof of Union Status

14/12/23

From 1 March 2024, you will be required to apply for T2L(F) documents in the new EU Proof of Union Status system (PoUS). Paper documents of the T2l(F) will no longer be used.

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What does this mean for your company?

For your company to still be able to issue T2L(F) documents, it will require access to the system via de EU Customs Trader Portal. To access the EU Customs Portal a company needs eRecognisation level 3.

The paper documents of the T2l(F) will no longer be used. Instead, when requesting the proof via the new system a Movement Reference Number (MRN) will be issued. The MRN will need to be presented to the Customs authorities of the country that the goods enter.

We do advise companies to investigate whether this new way of working requires changes in their supply chain.

Background

T2L(F) documents are documents that indicate the goods are in free circulation of the European Union. A T2LF is used when the destination is part of the customs territory of the European Union, but not part of the VAT area. The T2L document should be used in all other cases.

The implementation of the new system will take place in 2 phases. In the first phase, on 1 March 2024, the paper T2L(F) document will be replaced by the digital version in PoUS. In the second phase the customs goods manifest will be implemented, this is expected in the third quarter of 2025.

How can we help?

To use the system, you must be able to log into the EU Customs Trader Portal and this requires eRecognition level 3. If any assistance is required in setting this up, we are happy to help. Furthermore, please do not hesitate to reach out in case of any question regarding the general use of these types of documents or the new system.

Contact us

Claudia Buysing Damsté

Claudia Buysing Damsté

Partner, PwC Netherlands

Tel: +31 (0)65 103 04 63

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