Technical guides
We provide you with help for the electronic filing of your different foreign trade operations
Proof of customs status of the goods (POUS)
The proof of the customs status of Union goods can be provided, among others, by presenting the T2L or T2LF document (for goods destined for or originating from a part of the customs territory where the provisions of Directive 2006/112/EC do not apply).
These technical guides contain the messages from the external domain (communication between the Economic Operator and the Tax Agency), as well as the data to be completed for the correct submission of the T2L or T2LF documents.
The different situations that may occur in the issuance/reception of the above documents are also set out depending on whether the customs offices of departure and arrival are Spanish or belong to another member state of the European Union."