II.2.3.4.2. Specific situations
In the cases listed below, specific means adapted to certain operations may be used as proof of the Union's status. However, the availability of these specific means does not exempt from the use of the above common means when the status cannot be considered accredited in accordance with the specific means.
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Data from the internal transit declaration as proof of the Union's status
Article 199, paragraph 1, letter a), of the AE
The data in the internal transit declaration constitute proof of Union status, since only Union goods may be included in the internal transit procedure. Therefore, when a T2 declaration is submitted, customs may assume that the goods enjoy Union status.
However, this test may not be used for the circulation of goods described in section II.2.2.2.
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Circulation of TIR or ATA goods
Article 207 of the AE
Article 12 of Appendix II of the Convention
When Union goods circulate under the TIR or ATA Conventions, a stub of the TIR or ATA Carnet bearing the code "T2L" or "T2LF" and authenticated by the customs office of departure shall serve as proof of Union status.
For further details, see section II.3.2.5.
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Military mobility
Article 207 of the AE
When Union goods circulate under cover of Form 302, this form, indicating the code "T2L" or "T2LF" and authenticated by the customs office of departure, shall serve as proof of Union status. Further information on the use of Form 302 can be found in the Guidance document on military mobility for Member States and their Military Forces.
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Postal deliveries
Article 199, paragraph 1, letter h), and Article 290
from the AE
Annex 72-02 of the AE
When transporting parcels under the postal system to or from one of the territories excluded from the EU's tax territory, or between them, a special label, as specified in Annex 72-02 of the AE, must be affixed to the packaging and accompanying documents.
Article 2, paragraph 3, of Appendix II to the Convention
Note: No specific labels are provided for Union goods circulating under the system
postal in other circumstances. Therefore, when transporting goods from the Union:
- directly from one point to another within the customs territory of the Union and temporarily leave the territory by air, shall benefit from the presumption of customs status of Union goods upon their re-entry;
- from one point to another within the customs territory of the Union and are redistributed outside the territory for further
expedition to the EU, their Union status must be proven using one of the "common" means set out in section II.2.3.4.1 upon re-entry.
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Vehicles as a means of transport
Article 208 of the AE
When road motor vehicles registered in a Member State temporarily leave and re-enter the customs territory of the Union, the number plates and registration documents shall serve as proof of Union status. For further information, see Annex II.8.3.
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Packaging used for the transport of goods
Article 119, section 3, letter e), of the AD and Article 209 of the AE
When containers, packaging, pallets, and other similar equipment, other than shipping containers, are used to transport goods temporarily outside the customs territory of the Union, they must be identified, through a declaration, as belonging to a person established in the EU in order to prove Union status, unless there are doubts as to the veracity of the declaration.
Note:
The above section applies only to packaging used for the transport of goods in accordance with Article 119, paragraph 3, letter e) of the AD. When returning empty containers that are not to be reused for the transport of goods, one of the other means listed in Article 199 of the AE must be used.
When packaging is used for the transport of goods to third countries, it loses its status as EU goods.
In this case, the provisions relating to returned goods (Article 203 of the CAU) shall apply. For example, goods are exported to Switzerland and the containers are returned empty to the EU.
Note: packaging that does not have the customs status of Union goods
Article 199, paragraph 4, of the AE
In the case of goods whose packaging does not have the customs status of Union goods, the document certifying the customs status of Union goods shall bear one of the following indications:
BG опаковка N
CS obal N
DA N-emballager
DE N-Umschließungen
EE N-pakendamine
THE Συσκευασία N
EN N packaging
ES packaging N
FI N-pakkaus
FR emballages N
HR N pakiranje
HU N csomagolás
IT imballaggi N
LT N pakuoté
LV N iepakojums
MT ippakkjar N
NL N-verpakkingen
PL opakowania N
PT Embalajes N
RO ambalaj N
SI N empaža
SK N - obal
SV N förpackning
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Goods devoid of commercial character in luggage
Article 119, paragraph 3, letter f) of the AD and Article 210 of the AE
Article 13 of Appendix II of the Convention
When passengers carry non-commercial goods in their baggage and temporarily leave the customs territory of the Union and subsequently re-enter it, a declaration of the customs status of the Union goods shall be sufficient, unless there are doubts as to the veracity of the declaration.
Article 205, paragraph 2, of the AE
If a traveler is required to apply for a T2L/T2LF visa, they must use the form in Annex 51-01 of the AE.
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Products subject to excise duties
Article 199, paragraph 1, letter g), of the AE
In the case of excise goods, a printed copy of the electronic administrative document (e-DA), referred to in Council Directive 2008/118/EC and Commission Regulation No 684/2009, accompanying excise goods released for free circulation, but under suspension of duty, between two points in the Union, may be used to prove Union status.
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Fishing products
Article 199, paragraph 1, letter e), of the AE
As a means of proving Union status, a fishing logbook, a landing declaration, a transhipment declaration and vessel tracking data, as appropriate, may be used for marine fishery products and goods obtained from such products caught by Union fishing vessels outside the customs territory of the Union in waters other than the territorial waters of a third country (see Section II.5).
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Goods destined for export
Article 199, Section 6 of the AE
Article 2, section 2, letter a) of Appendix II of the Convention
The documents or modalities applicable to the status of goods may not be used for goods for which export formalities have been fulfilled or which have been placed under an outward processing regime.
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Post-issuance of evidence
Article 199, paragraph 5, of the AE
Article 4, paragraph 2, of Appendix II to the Convention
Provided that the conditions for issuing documents proving the customs status of Union goods are met, such documents may be issued retrospectively. In this case, they will bear one of the following red marks:
BG Izdaden впоследствие
CS Vystaveno dodatečně
DA Udstedt efterfølgende
DE Nachträglich ausgestellt
EE Välja antud tagasiulatuvalt
THE Εκδοθέν εκ των υστέρων
EN Issued retrospectively – [code 98201] 99210
It is issued a posteriori
FI Annettu jälkikäteen
FR Délivré a posteriori
HR Izdano naknadno
HU Kiadva visszamenőleges hatállyal
IS Útgefið eftir á
IT Rilasciato a posteriori
LT Retrospektyvusis išdavimas
LV Izsniegts retrospektīvi
MT Maħruġ b'mod retrospettiv
NL Achteraf afgegeven
NO Utstedt i etterhånd
PL Wystawione retrospektywnie
PT Issued a posteriori
RO Eliberat ulterior
SI Izdano naknadno
SK Vyhotovené dodatočne
SV Utfärdat i efterhand
For further information on the subsequent issuance of evidence, see the detailed sections for the evidence in question, i.e. Section II.3.2.1 for the T2L/T2LF document, Section II.3.2.2 for the customs goods manifest, Section II.3.2.3 for the shipping company manifest and Section II.3.2.4 for the invoice or transport document.