VII.5.2.5. Commercial documents equivalent to the T2L document

It is recommended that a review be carried out when there is suspicion that abuse or irregularities may have occurred due to the use of a commercial document instead of a T2L.

These suspicions arise when the interested party is clearly dividing the shipments in order not to exceed the maximum limit of 15,000 euros.

On the other hand, two out of every thousand commercial documents presented at a given customs office as T2L will have to undergo random checking.