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The customs status test

Find out when goods acquire EU customs status

The customs status of Union goods shall be evidenced as appropriate by one of the following means:

  • Transit declaration data for goods placed under the internal transit procedure
  • T2L or T2LF data
  • Customs manifest for goods
  • The invoice or transport document for goods with a value of less than 15,000 euros
  • The fishing logbook, landing declaration, transhipment declaration or Vessel Monitoring System data as appropriate
  • Proof of status in TIR Carnets, ATA or on 302 forms
  • Excise duty declaration data referred to in Art. 34 of Council Directive 2008/118/EC
  • The customs status of postal items (including postal packages) transported from one point to another in the customs territory of the Union shall be presumed to be Union goods. However, where the origin or destination of such consignments is in one of the territories excluded from the tax territory of the Community, a special label must be affixed to the packaging and to the accompanying documents.
  • 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
  • Registration plates and registration documents for motor vehicles registered in a Member State
  • A customs status declaration for Union goods carried by travellers (goods not intended for commercial purposes) shall suffice, unless there is any doubt.

Pending the availability of the electronic system for proof of Union status (POUS), which is scheduled to go into production in October 2024, means of proof other than the above remain valid.

Given that the application of the customs goods manifest is to be linked to the European maritime single window, which is due to go into production in June 2025, proof of the status of EU goods by means of the customs goods manifest can be used from that time onwards.

Pending the availability of the electronic system for proof of Union status (POUS), which is scheduled to go into production in October 2024, the following means of proof remain valid:

  •  T2L/T2LF in paper format
  •  T2L/T2LF in national electronic format
  •  Manifesto of the shipping company
  •  Invoice or transport document for goods with a value of more than 15,000 euros, endorsed by the customs authority