A customs agency issues the T2L document when applying the internal transit procedure in maritime and air transport.
According to the law, the sea (up to 12 nautical miles from the baseline) and airspace are treated as the territory of a third country. Consequently, the re-entry of goods into the EU without customs supervision requires proof of EU customs status, which is the T2L document. An exception applies to maritime transport on a so-called regular line, where, despite exceeding 12 nautical miles, the T2L document is not required. Similar to the T2 document used in road transport, the T2L document confirms the EU status of the goods. This document is issued at any branch of the customs office at the location where the goods are loaded and exported.
When is a T2L document issued?:
- When there is a presumption that the goods do not have EU status;
- When goods may lose their EU status during transport.
The following documents will be necessary for the preparation of T2L:
- bill of lading (BL or BOL);
- goods specification or packing list;
- a statement of the status of the goods issued by the exporter;
- commercial invoice or other document certifying the EU status of the goods;
- the customs declaration number of the goods that acquired EU status under the release procedure.
The T2L document is issued in electronic form and is valid for 90 days. Its most important function is to confirm and maintain the customs status of the EU for the transported goods. This means that if the goods are in free circulation in the customs territory of the European Union, the T2L document proves that the products are not subject to customs supervision.
There is also a T2LF document, which is a document proving the Community status of goods transported between parts of the customs territory of the Union, not originating in the EU customs territory. These are cases where EU VAT rules do not apply.
What data must the document certifying the EU status of the goods contain?
- The full name and address of the shipper of the goods or exporter, or the competent person if that person is not also the shipper or exporter;
- description of the goods and their quantity;
- the gross weight expressed in kilograms;
- marks and package numbers;
- date of issue and MRN;
- the code of the Customs Office of issuance of the document;
- in case of transportation by sea – the container number.
As AC Porath’s customs agency, we provide a comprehensive range of services. We guarantee full organization of all customs procedures from loading to arrival at the customs office of destination, including inspections. AC Porath also includes the Porath Customs Academy, providing specialized training and consulting.