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Traffic Manual

II.3.2.4 Invoice or transport document

Article 126 of the AD
Article 9 of Appendix II of the Convention

ECONOMIC OPERATORS

The invoice or transport document must include at least the following information:

  • the name and full address of the sender or the interested party, if this is not the sender;
  • the number, type, brands and numbering of the packages;
  • the description of the goods;
  • gross mass in kilograms;
  • the value of the merchandise;
  • the identification numbers of the containers, where applicable;
  • the code T2L or T2LF, as appropriate; and
  • the handwritten signature of the interested party.

Note: The invoice or transport document must relate exclusively to Union goods.

Invoices or transport documents when the total value of the goods covered does not exceed 15,000 euros

Article 199, section 1, letter d), and article 211 of the AE CAU
Article 9 of Appendix II of the Convention

Where the total value of the Union goods included in the invoice or transport document does not exceed EUR 15,000, the person concerned shall not be required to submit this document to the competent customs office for endorsement. However, in this case, the invoice or transport document must include, in addition to the information mentioned above, the name and address of the competent customs office.

Invoices or transport documents when the total value of the goods covered exceeds 15,000 euros

Article 126 of the AD and Article 201 of the AE
Article 9 of Appendix II of the Convention

At the request of the interested party, the duly completed and signed invoice or transport document will be endorsed by the competent customs office. If the invoice or transport document is not endorsed, it cannot be used as proof of Union status.

Article 126 of the AD
Article 9 of Appendix II of the Convention

CUSTOMS

The endorsement of the invoice or transport document by the competent authorities must include:

  • the name and stamp of the competent customs office;
  • the signature of an official of said customs office;
  • the date of the visa; and
  • a registration number or the number of the shipping declaration, where this is required.

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

Invoices or transport documents issued subsequently must include the appropriate mention in accordance with the provisions of section II.2.3.4.2.