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
Justification of the community nature of the merchandise: the T2L and T2LF
As established by the RECAU, the community nature of the merchandise is justified, among others, by the following means: (article 199, RECAU)
- T2L document endorsed by customs. The Community status of goods destined for or coming from a part of the customs territory of the Community to which the provisions of Directive 2006/112/EC do not apply will be accredited by the presentation of a T2LF document. (article 205, RECAU)
- Commercial documents: invoice or transport document (article 211 RECAU) and manifest of the shipping company endorsed by customs (article 206 RECAU). In the event that the invoice or transport document is used to justify the Community nature of the merchandise, it is not necessary to present it to customs for approval when the total value of the Community merchandise included in them is less than 15,000 euros.
Furthermore, the RDCAU regulates in its article 128 - modified by the RDTCAU - the figure of the authorized consignor to facilitate the accreditation of the customs status of goods of the Union through an invoice or transport document corresponding to goods with the customs status of the Union whose value exceeds 15,000 euros, or by means of a T2L or T2LF document or a manifest from the maritime company, without having to present them for visa before the competent customs.
The electronic presentation of the T2L document aims to replace the paper presentation of this document before the competent customs with the electronic presentation of the same, avoiding the operator having to go to customs in order to obtain its visa in the T2L document. its validation being carried out automatically.
The new procedure is advantageous for those who currently need a customs visa to justify the Community nature of the merchandise and for those who use it to the extent that paperless release procedures are articulated by avoiding having to go to customs to to be allowed boarding. This procedure contributes to the development of electronic customs and greater speed in the exchange of Community merchandise between two Member States of the European Union, by avoiding the physical presentation of a paper document before the competent customs for its visa in order to accredit the community nature of the merchandise.
The system described below applies to the T2L document, but not to the rest of the documents that are also used to justify the community nature of the merchandise (commercial documents, manifest), the processing of which does not vary from that currently in force.