
Future customs procedures
Customs status of goods
A new system for digital proof of the customs status of goods as Union goods, Proof of Union Status (PoUS), will be introduced in two phases. Phase 1 goes into production on March 1, 2024 and phase 2 in August 2025.
Until the PoUS system becomes operational, you can use the following proofs of status:
- T2L issued on paper
- Shipping company manifest
- Invoice or transport document.
The proof of the customs status of goods has a limited validity period of 90 days.
Please also note that according to the new Union Customs Code that entered into force on May 1, 2016, if you have been certified as an authorized issuer of proof of customs status of Union goods (ACP), you must keep copies of theT2L and T2LF documents you have been issued for three (3) years instead of two (2) years.
Introduction in two phases
Proof of customs status of goods (PoUS) is being introduced in two phases.
Phase 1
In Phase 1, proof of customs status T2L/F is being digitalized. This phase will be put into production on March 1, 2024.
This means that from that date, economic operators will have to apply for certification and register T2L/F via an external central interface. Swedish Customs authorities will handle the cases, and an approval will be given in each individual case. The MRN identification number contained in the reply should then be presented to the customs authorities upon entering the EU.
Phase 2
Phase 2 covers manifests for customs purposes. This phase is scheduled for introduction at the same time as the European Maritime Single Window (EMSW) in August 2025.
Authorization to submit the shipping company manifest after departure
Authorization to use the company’s manifest as proof of status in cases where the manifest is submitted after the departure of the ship will remain in place for a transitional period. Once the PoUS system is in place in all Member States, this authorization will be removed.
What if the total value does not exceed €15 000?
Union goods with a value up to a certain limit (€15,000) will not have to be registered in the future PoUS system. For these goods, the invoice or transport document will remain valid as Proof of Union Status.
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