IX.4.4.3. Proof of the customs status of Union goods

Articles 119 and 127 of the AD
Article 207 of the AE

Where a TIR Carnet, used as a single transport document issued in a Member State, covers Union goods brought from another Member State through the territory of a third country, the TIR Carnet holder may indicate the code ‘T2L’ (or ‘T2LF’ for Union goods transported to, from or between special fiscal territories) together with his signature (box 10) in the ‘goods manifest’ section of all relevant sheets of the TIR Carnet, in order to demonstrate the customs status of the Union goods.

When the TIR Carnet also covers non-Union goods, the code "T2L" or "T2LF" and the signature shall be entered in such a way as to clearly indicate that they relate exclusively to Union goods.

The customs office of departure shall authenticate the code "T2L" or "T2LF" on all relevant pages of the TIR Carnet by means of the stamp and signature of the competent official.