Supporting document of the Community goods statute by electronic means. T2L/T2LF (existing situation until 03-1-2024)
Means by which the Community status of the goods is justified
Particular case of the Canary Islands (T2LF)
Article 134 of the RDCAU establishes that the formalities relating to the export declaration established in chapters 2 and 3 of title VIII of the Code must be complied with when Community goods are going to circulate to or from territories located within the customs territory of the Union in which neither Directive 2006/112/EC nor Directive 2008/118/EC are applicable.
In turn, article 326 of the RECAU establishes that, for the processing and exchange of information relating to the departure of goods from the customs territory of the Union, an electronic system created for this purpose will be used in accordance with article 16, paragraph 1. , Of code.
Copy 4 or copy 4/5 of these export declarations constitutes the T2LF document, which is therefore submitted by electronic means.
Notwithstanding the above, and in order to facilitate the operator's justification at the customs office of destination of the Community nature of the merchandise, copy No. 4 of the declaration may be obtained from the computer system independently of the DUA of issue, This copy constitutes proof of the community nature of the merchandise.
In the case of expeditions from the Canary Islands to the Peninsula, the system would continue to function as it currently does, that is, the DUA of expedition would be presented with the mention in box 1.3 T2LF, which based on the provisions of chapter 4.3 .1 of the DUA resolution (Resolution of September 12, 2019, of the Department of Customs and Special Taxes of the State Tax Administration Agency, which includes the instructions for the formalization of the Single Administrative Document) will instead of T2LF document. Once the merchandise from the Canary Islands is received on the peninsula, the item of the corresponding summary declaration of temporary deposit (DSDT) will be settled with the corresponding DUA of introduction, in which box 44 the MRN of the DUA of expedition from the Canary Islands will be recorded. As a document accrediting the customs status of the merchandise declared in the DSDT consignment, the MRN corresponding to the Canary Islands shipping document will be recorded.
In the case of shipments from the Canary Islands destined for another Member State of the European Union that have been presented via EDI and obtained automatic release, The T2LF can be printed, which will include a CSV. At the customs office of arrival, the operator shall present the printout of the electronic T2L document with the CSV. The customs office of arrival may check the authenticity of the document through the Tax Agency website www.agenciatributaria.es, recording the CSV in the section corresponding to “Document comparison using secure verification code (CSV).
In the case of expeditions from peninsula to the Canary Islands , the system would continue to function as it currently does, that is, the DUA of expedition would be presented with the mention in box 1.3 T2LF, which It will also serve as a T2LF document. Once the merchandise is received in the Canary Islands, the item of the temporary deposit summary declaration (DSDT) will be settled with the corresponding VEXCAN introduction DUA, in which box 44 the MRN of the peninsula expedition DUA will be recorded. As a document proving the customs status of the merchandise declared in the DSDT shipment in the Canary Islands, the MRN corresponding to the peninsula shipping document will be recorded.
In the case of presentation in the Canary Islands of a T2LF issued in another Member State of the European Union, the DSDT item will be settled with the corresponding VEXCAN introduction DUA, in which box 44 the number of the T2LF document will be stated. As a document accrediting the customs status of the merchandise declared in the DSDT shipment in the Canary Islands, the number corresponding to the T2LF document issued in the EEMM will be recorded.