With the entry into development of the electronic Union customs status proof accreditation system, POUS in 2024, documents accrediting Union status must be requested in this application exclusively and may only be requested by the export declaration for the generation of a T2LF for national exchanges of Union merchandise and T2L when the destination is Andorra.

However, until the entry into production of the POUS system, scheduled for the first quarter of 2024, the use of the AES system to obtain proof of Union customs status will be permitted in all other cases, so that economic operators can adapt to the new situation.

In summary, AES will be supported during this transitional period:

• CO type declarations with customs office of declaration that begins with ES0035 or ES0038, and has as destination a Member State of the EU or any customs office of declaration other than the previous ones but destination any of the so-called special tax territories:
  
  • Canary Islands
  • The following French overseas territories: Guadeloupe, Martinique, Mayotte, French Guiana and Reunion
  • Mount Athos
  • Aland Island
• Such declarations may include code C620 in the data element: Supporting document

Moreover,

• EX type declarations, destined for Andorra, may include code N825 in the Supporting document data element.

In this way, proof of Union Customs Status T2LF and T2L can be obtained with the export/shipment declaration in system AES .