Technical guides
We provide you with help for the electronic filing of your different foreign trade operations
Proof of customs status of the merchandise (POUS)
The justification of the customs status of Union goods can be carried out, among others, through the presentation of the T2L or T2LF document (in the case of goods destined for or coming from a part of the customs territory in which they do not apply. the provisions of Directive 2006/112/EC).
These Technical Guides collect 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 presentation of the T2L or T2LF documents.
Likewise, the different situations that may take place in the issuance/reception of the above documents are explained depending on whether the customs offices of departure and arrival are Spanish or belong to another member state of the European Union."