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T2L and T2LF: proof of the customs status of Union goods
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In short
This article presents the T2L and T2LF data, the PoUS system and its two phases, and how economic operators submit applications for goods transported by sea.
Contents
In brief
The PoUS project has successfully implemented phase 1, introducing T2L/T2LF data as proof of the customs status of Union goods. This article briefly presents what the official sources say about T2L, T2LF and the PoUS system.
Union goods temporarily leaving the customs territory
In certain cases, Union goods may move from one point to another within the customs territory of the Union without being placed under any customs procedure, and may temporarily leave that territory without their customs status changing.
The types of proof referred to in paragraph (1) are presented, by indicating their MRN, to the competent customs office to which the goods are presented in order to establish their customs status as Union goods after re-entry into the customs territory of the Union.
For the national procedure in force, contact the customs authority or a customs broker.
The phases of the PoUS system
- From 1 March 2024, in accordance with the provisions of the Union Customs Code (UCC), the Commission launched phase 1 of the Proof of Union Status (PoUS) system, which establishes electronic proofs in the form of T2L and T2LF data.
- On 15 August 2025, phase 2 of the PoUS system was launched, implementing the Customs Goods Manifest (CGM).
Goods transported by sea
Phase 2 of the PoUS system allows traders to manually submit PoUS applications for goods transported by sea, in the form of CGM/CGMF data, directly in the PoUS Specific Trader Portal (PoUS STP).
Frequently asked questions
What is PoUS?
Proof of Union Status (PoUS) is a trans-European system (TES) that ensures the standardised exchange of administrative information between economic operators (EOs) or their representatives and the customs authorities, as well as between the customs authorities involved in the customs procedures for establishing PoUS.
Through which portal do economic operators access PoUS?
The PoUS system offers economic operators a single electronic access point through the Specific Trader Portal (PoUS STP), as part of the generic EU Customs Trader Portal.
Will it be possible to submit CGM/CGMF data electronically?
Yes. Once the Maritime National Single Windows (MNSW) are operational in the EU countries, traders will be able to submit CGM/CGMF data electronically by connecting to the MNSW, which communicates with the PoUS system.
Do you have a consignment with customs formalities? Send us the shipment details through the quote form, and HONEXPRES will help you.
The information in this article is for information purposes only and does not constitute legal advice. For a specific situation, check the requirements in the official texts in force.
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Frequently asked questions
What is PoUS?
Proof of Union Status (PoUS) is a trans-European system (TES) that ensures the standardised exchange of administrative information between economic operators (EOs) or their representatives and the customs authorities, as well as between the customs authorities involved in the customs procedures for establishing PoUS.
Through which portal do economic operators access PoUS?
The PoUS system offers economic operators a single electronic access point through the Specific Trader Portal (PoUS STP), as part of the generic EU Customs Trader Portal.
Will it be possible to submit CGM/CGMF data electronically?
Yes. Once the Maritime National Single Windows (MNSW) are operational in the EU countries, traders will be able to submit CGM/CGMF data electronically by connecting to the MNSW, which communicates with the PoUS system.
Sources (6)
- Comisia Europeana, Uniunea Vamala si Impozitare: Proof of Union Status system (PoUS) · accessed 2026-10-21
- Critical Milestone Achieved in the Proof of Union Status (PoUS) Project · accessed 2026-10-21
- EU Traders offered online access to the new central PoUS system · accessed 2026-10-21
- Glossary · accessed 2026-10-21
- L_2013269RO.01000101.xml · accessed 2026-10-22
- L_202400635RO.000101.fmx.xml · accessed 2026-10-22
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