Customs status of Union merchandise - POUS System
Electronic system provided for in the Union Customs Code to obtain proof of the customs status of Union goods
The electronic system for proof of the status of Union goods – POUS, allows economic operators to obtain electronically proof of the customs status of Union goods by requesting approval of the proof or requesting its registration. in the case of authorized issuers of proof of status.
The electronic system for proof of the status of Union goods – POUS, allows economic operators to obtain electronically proof of the customs status of Union goods by requesting approval of the proof or requesting its registration. in the case of authorized issuers of proof of status.
Through this trans-European system, the storage, management and retrieval of evidence of Union status is carried out in the form of T2L/F and customs goods manifest (issued by an unauthorized issuer). Since the implementation of the customs goods manifest must be linked to the European Maritime Single Window, this part of the project will be covered in phase 2.
The POUS system is therefore divided into two phases:
- Implementation of the T2L(F) electronic document with all the necessary functionalities (in production on 01/16/2024);
- Implementation of the Customs Goods Manifesto (CGM), including information exchange with the European Maritime Single Window environment (in production in 2025).
The date set for the closure of the national electronic T2L/F system is February 29, 2024.
The period of coexistence during which both systems may be used to obtain proof of the customs status of the Union will be from January 16, 2024 to February 29, 2024
Any person established in the Customs Territory of the Union (TAU), who complies with the following:
- Absence of serious or repeated violations of customs legislation and tax regulations
- Demonstration of a high level of control of its operations and the flow of goods, which allows the correct execution of customs controls
It may be authorized to issue:
- T2L/F without having to apply for a visa
- The customs manifest of the goods without having to request a visa and registration of the proof given by the competent customs
According to article 199 of the Implementing Regulation ( EU ) 2015/2447 (RE), the following means may be used to prove the customs status of Union goods:
- The data of the transit declaration of the goods included in the internal transit regime.
- T2L or T2LF data
- The customs manifest of goods
- The invoice or transport document for goods with a value of less than 15,000 euros
- Fishing logbook, landing declaration, transshipment declaration and vessel monitoring system data, as appropriate
- Proof of status in notebooks TIR , ATA or in forms 302
- Registration plates and registration documents for motor vehicles registered in a Member State
- A Union customs declaration of status for goods of the Union for packages, containers, pallets and similar items (other than containers) returning empty from other Member States, provided that there is no doubt as to their status
- A declaration of the customs status of Union goods carried by travelers (goods not intended for commercial purposes) shall be sufficient, unless there is room for doubt.
- The data of the excise tax declaration referred to in articles 21, 26 and 34 of Council Directive 2008/118/EC
The T2L/F data that serve as a basis for establishing the customs status of the merchandise may only be used on the occasion of the first presentation of the merchandise.
In those cases in which the T2L/F is used only for a part of the goods on the occasion of their first presentation, new proof of status must be provided for the remaining part of the goods.
In general, T2L/F documents are valid for ninety days from the date of registration or, when in accordance with Article 128 of the Delegated Regulation there is no obligation to register the customs manifest of goods due to having an authorization of authorized issuer of proof of status, as of the date of its establishment.
However, at the request of the interested person, and for duly justified reasons, customs may establish a longer period of validity of the test.
The POUS system does not provide for the possibility of indirectly registering T2L/F issued/registered in the POUS central repository by another Member State in the national system.
However, on a provisional basis, in cases of unavailability of the electronic system of the Member State of issue of the T2L/F, the data of these documents may be indirectly registered in the national electronic system.
Its use as a means of proof of the Statute of the Union will be allowed until the entry into production of Phase 2 of the POUS system. U Once this phase enters production, the shipping company manifest may no longer be used as a means of proof of the customs status of Union goods
They can continue to be processed in the destination country as was done before the implementation of the POUS system, since there is no migration to the POUS central repository of said copies.
In the case of Spain, the indirect registration system can continue to be used to include them in the electronic system of the AEAT and then proceed with their dating.
As of March 1, the Export system, AES P1, can be used exclusively in the following cases:
- Exports to Andorra for the generation of the T2L document.
- Exchanges between the Peninsula and the Balearic Islands with the Canary Islands and vice versa for the generation of the T2LF document.
In exchanges other than the above, the POUS system will be the only one enabled to make requests for registration and/or visa of proof of Union merchandise status.
In these exchanges, you can choose any of the following alternatives:
- Use of the POUS system for the T2LF registration and/or visa application, using the national indicator when sending said application (NationalOnlyRequest label with value 1)
- Use of the AESP1 export system, including in the data element of the AESP1 shipping declaration “supporting documents” the code C620.
Customs declarations in the framework of trade with special tax territories are included in article 134 of Commission Delegated Regulation EU 2013/2446 (DA), which establishes the mutatis mutandi application of chapters 2 and 3 of Title VIII of the Customs Code. of the Union, chapters relating to exit formalities and export and re-export.
Therefore, these exchanges generally require the presentation of a DUA of issuance. In the event that the conditions set out in Appendix XVI of the DUA Resolution “Simplifications in national exchanges of Community merchandise with the Canary Islands” are met, DUA will not be required for issuance in accordance with the provisions of the aforementioned Appendix.
In these exchanges, the procedure described in said Appendix may continue to be used to obtain the T2LF, and the intention to use the simplified procedure must be included in the invoice or other commercial or transport document, including in it the expression “T2LF – Merchandise without declaration.” of expedition.”
This document will serve as a boarding/departure document, as well as proof of Union merchandise status.
The POUS system is the only system enabled to obtain the registration and/or endorsement of proof of Union merchandise status in these exchanges.
Customs declarations in the framework of trade with special tax territories are included in article 134 of Commission Delegated Regulation EU 2013/2446 (DA), which establishes the mutatis mutandi application of chapters 2 and 3 of Title VIII of the Customs Code. of the Union, chapters relating to exit formalities and export and re-export.
Therefore, these exchanges require the presentation of a DUA of issuance. In these cases, code C620 will not be included in the data element of the AESP1 shipping declaration “supporting documents”.
- Exchanges between the Peninsula and the Balearic Islands with the Canary Islands and vice versa:
- Option a): through the POUS system
- Option b): through the AESP1 shipping declaration
- Option c): through the procedure described in Appendix XVI DUA Resolution
- Exchanges between the Peninsula and the Balearic Islands with special tax territories (other than the Canary Islands):
- Registration and visa, or only registration in the case of an authorized issuer of proof of customs status, exclusively through the POUS system.
- Exchanges between the Canary Islands with special tax territories (other than the Canary Islands):
- Registration and visa, or only registration in the case of an authorized issuer of proof of customs status, exclusively through the POUS system.
In accordance with current customs regulations, the data in T2L/T2LF documents cannot be modified or cancelled.
In those situations in which definitive data is not available at the time of the visa application and/or registration of the proof of status (among other cases, bulk goods), it will be possible to:
- Request the visa and/or registration of proof of status once they have the definitive data, or
- Request the visa and/or registration of the status test with the provisional data available, in which case you must send a new visa and/or registration application with the definitive data.