Supporting document of the Community goods statute by electronic means. T2L/T2LF (existing situation until 1-03-2024)

Procedure. Different situations

Below are the different situations that may arise when issuing/receiving the e-T2L document, depending on whether the customs offices of departure and arrival are Spanish (except for the Canary Islands) or if they belong to another member state of the European Union.

Customs clearance : customs office located in the territory of a member state of the European Union when the goods are to be shipped to another member state of the European Union.

Customs on arrival : customs office located in the member state of the European Union where the goods and the document certifying the community status of the goods are received.

6.1. Spanish customs office of departure, Spanish/non-Spanish customs office of arrival

A) Formalities at the customs office of departure

1) The process starts with operators dispatching the message with the declaration of a T2L to be endorsed by customs (Spanish T2L Consignment) at the Spanish customs office where the goods are to be shipped to another customs office located within the Community customs territory.

2) Upon receipt of the document, the customs office of departure will send a message to the declarant accepting or rejecting the document.

(a) In the event that the T2L document is not accepted, the customs office will send a message stating the errors detected.

(b) If the T2L document is accepted, the customs office will send a message containing the identification of the message received, the document reference number (MRN). Once the T2L is accepted, it remains in a provisional status, pending completion of the digitalised documents required for the declaration. The digitalised documents are sent to Customs by means of the attachments message, indicating the reference number of the T2L to which they are to be attached and whether the attachment of documents to the referenced T2L has been completed. With the indication that the attachment message is the last one, if the message is correct, the Customs analyse the T2L and the attachments, notifying acceptance of the attachments in the message of reply and in a Consignment assigned to the declaration by the control circuit.

The circuit assigned by the risk and safety analysis results in a corresponding type of dispatch:

• Orange Circuit: Documentary.

• Red Circuit: Physical examination.

• Green Circuit: Automatic dispatch, notifying the Secure Verification Code (hereinafter CSV) of the dispatched T2L in the reply. The interested party may print the T2L from the AEAT website for the customs office of arrival.

In Orange and Red, CSV will be available in the consultation of the document that can be carried out through the procedures at the AEAT

3) The CSV allows the authentication of the document by matching it at the AEAT Headquarters (through formalities), in order to access the T2L and obtain it in the form of an electronic document and print it.

B) Formalities at the Spanish customs office of arrival

The dating message is sent to the customs office of arrival of the goods, indicating the reference number and consignments of the Spanish T2L, the summary declarations to be dated and the quantities.

The customs office will validate that the T2L exists, that its status allows it to be dated and that it has a balance for the quantity of goods declared.

They will also check the rest of the data, validating that the summaries exist and they have sufficient balance to be dated.

A reply will be sent, indicating in the message that the dating has been accepted or rejected, stating the reason for the rejection.

If the dating is accepted, the reference number of the T2L dating document (MRN) and the assigned control circuit shall also be notified:

• Green circuit: in this case the reply message shall include an authentication number allowing the goods to be released. The interested party may print the Proof of Community Status of the goods (JEC) to allow the goods to leave the premises in customs offices where the paperless release system (LSP) does not apply.
• In the event that the assigned circuit is Orange or Red, customs will proceed to carry out the corresponding actions before proceeding to release the goods.

C) Formalities at the non-Spanish customs office of arrival

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 by accessing the CSV on the AEAT website.

6,2. Non-Spanish customs of departure, Spanish customs of arrival

A) Formalities at the customs office of departure

The operator shall present the T2L form to the relevant customs office.

B) Formalities at the customs office of arrival

NOTE: The procedure described below also applies in cases where the T2L is issued by a Spanish customs office in paper format.

The process starts with the operators sending the message with the declaration of a T2L to be presented at the customs office, (Presentation of a T2L visaed in another EU Member State).

When the message is sent, the customs office will automatically proceed with a validation process, at both the level of XML format and structure, and at the functional level of the defined business rules and conditions, rejecting or accepting the declaration.

If the Consignment is accepted, the reference number of the endorsed T2L will also be communicated.

Once the T2L is accepted, it remains in a provisional status, pending completion of the digitalised documents required for the declaration.

The digitised documents are sent to the customs office by means of the attachments message, indicating the reference number of the T2L to which they are to be attached, and whether the attachment of documents to the referenced T2L has been completed.

With the indication that the attachment message is the last one, if the message is correct, the customs office analyses the T2L and the attachments, communicating the acceptance of the attachments in the reply message and the control circuit assigned to the declaration in a Consignment:

• If the assigned circuit is Green, the automatic dispatch will take place and will be notified in the CSV response message of the dispatched T2L.
• In Orange and Red, CSV will be available in the consultation of the document that can be carried out in the Electronic Office through the procedures of the AEAT The CSV allows the authentication of the document by means of its comparison in the corresponding AEAT web operation, in order to access the T2L and obtain it in the form of an electronic document and proceed to print it.

The dating message is sent to the customs office of arrival of the goods, indicating the reference number and the consignments of the T2L cargo (from the rest of the EU) of the summary declarations to be dated and the quantities.

The customs office will validate that the T2L exists, that its status allows it to be dated and that it has a balance for the quantity of goods declared.

At the customs office of arrival, the data relating to the electronic T2L shall be submitted for dating as described (data of the dating message).

In the reception of the e-T2L, a filter system will be established that will assign the corresponding circuit to the dating document. After transmitting the dating document to the customs office, the latter will emit the appropriate reply:

• Green circuit: in this case, the response message will include an authentication number that will allow the departure of the goods (in cases where there is no LSP or when there is a system failure). The operator may print the Community Status Certificate (CSC) to allow the goods to leave the premises.
• In the event that the assigned circuit is orange or red, customs will proceed to carry out the corresponding actions before proceeding to release the goods.