Customs status of the goods

Goods can either be Union goods or non-Union goods. Union goods have been produced in the EU or imported to the EU and released into free circulation. When goods are in free circulation they may be transported freely within the Union without any further customs formalities.

Non-Union goods are any goods that do not meet these requirements. They are subject to customs supervision when they are located or stored within the EU, for example during temporary storage, in customs warehouses, during temporary admission, or during external transit (T1 transit).

If you import non-Union goods from a non-EU country, and declare them for release for free circulation, the goods become Union goods.

You may need to prove the Union status of your goods in certain situations, for example if the goods have temporarily left the EU customs territory during transport. T2L or CGM can be used as Proof of Union Status (PoUS). If the goods come from a territory that is part of the EU customs union but not part of the fiscal union – for example the Canary Islands – you should use T2LF or CGMF as PoUS.

Use the PoUS system to request or register a PoUS for Union goods.

Companies can also apply for authorisation as accredited certificate providers (ACP) for PoUS. This enables an authorisation holder to make out T2L or CGM in the PoUS system, without the need for authentication from Swedish Customs. This allows for simpler, faster and more streamlined PoUS management.

Further information

Find out more about making out PoUS, as well as ACP authorisations.

Proof of Union Status – PoUS

Authorisation as authorised issuer to establish proof of union status