II.3.2.1. T2L or T2LF documents

Article 124 bis of the AD
Articles 5 and 6 of Appendix II of the Convention

Until the electronic Proof of the Statute of the Union (PoUS) system is implemented, the T2L/T2LF document used to demonstrate the status of the Union will consist of:

the T2L document: copy no. 4 of the single administrative document (SAD) (for further information, see section
V.3.3.1.1); or
the T2LF document: copy No. 4 of the SAD issued for goods transported to or from territories excluded from the tax territory of the Union, or between two of the latter territories (for further information, see section IV.5.4); as well as
the loading list, in specific cases.

With regard to the requirements relating to the format of T2L/T2LF documents, the provisions of Part IV.1.4.2.1, "Format and method of completing the transit declaration", shall apply.

Article 124 bis of the AD
Articles 6 and 8 of Appendix II of the Convention
ECONOMIC OPERATORS
Interested parties shall enter "T2L" or "T2LF" in the subdivision to the right of box 1 of the form and "T2L bis" or "T2LF bis" in the subdivision to the right of box 1 on the supplementary sheets used and the loading lists, where applicable.

The document must be completed in a single original.

Articles 200 and 202 of the AE
The T2L/T2LF documents, the supplementary sheets and the loading list must be endorsed and registered by customs.

Article 124 bis of the AD
Article 8 of Appendix II of the Convention
CUSTOMS
The customs office of departure must endorse and register the document and indicate in box C:

from the print:

or the name and stamp of the customs office, the signature of an official of that customs office, the date of endorsement, the registration number or the number of the dispatch declaration where necessary;

from the supplementary sheets or loading lists:

or the number shown on the T2L/T2LF document, by hand or by means of a stamp.
The stamps must include the name of the competent customs office; or the indication must be accompanied by the official stamp of the competent customs office.

These documents will be sent to the interested party.

Article 123 of the AD
Once the T2L/T2LF document has been endorsed, its validity period is limited to ninety days. At the request of the interested party and for justified reasons, customs may establish a longer validity period.

Single use of the test

Article 205, section 1 of the AE

T2L/T2LF documents can only be used once, when submitted for the first time. If the documents were only used for part of the goods when they were first presented, a new test must be established for the remaining goods in accordance with the procedure described above.

Substitution

Where circumstances so require, the customs authority that endorsed the original T2L/T2LF document may replace it with one or more new documents.

Additional copies
If three copies are required, they may be submitted in the form of one original and two photocopies, provided that the latter includes the indication "copy."

Post-expedition of T2L/T2LF

Article 199, paragraph 5, of the AE
Article 4, paragraph 2, of Appendix II to the Convention

T2L/T2LF documents may be issued retrospectively, except where expressly prohibited by current regulations and provided that their issuance is carried out after a thorough examination to ensure that all the conditions for granting such a document are met.

Article 212 of the AE
Article 21 of Appendix II of the Convention

However, T2L/T2LF documents issued retrospectively must be accepted by the customs authorities without prejudice to the possible application of ex post control procedures or other administrative assistance procedures, particularly in the event of suspected fraud or irregularities.
T2L/T2LF documents issued subsequently shall bear the appropriate mention indicated in section II.2.3.4.2.
The customs authority responsible for the T2L/T2LF document issued subsequently should be the same authority responsible for endorsing the original T2L/T2LF document.

Incorrectly completing a T1 declaration

Article 148, paragraph 4, letter b), of the AD

The T2L/T2LF document may be issued retrospectively in relation to goods for which a T1 declaration has been completed in error.
In such a case, a reference to the T1 declaration must appear in the T2L/T2LF document.

Duplicates

A duplicate of a T2L/T2LF document may be issued, except where expressly prohibited by current provisions and provided that such duplication is carried out after a thorough examination to ensure that all the conditions for issuing such a document are met. Further information on issuing duplicate copies is provided in section V.3.4.4.