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PoUS Phase 2 (Customs Goods Manifests)

On August 15, 2025, Phase 2 of PoUS will be introduced, which includes Customs Goods Manifests (CGM). CGM constitutes proof of union status and is particularly relevant for those who transport Union goods by sea.

As the intended link between the PoUS system and MNSW (Maritime National Single Window) will not be in place from 15 August 2025, Swedish Customs will not require the use of PoUS Phase 2 and CGM from this date.

This means that companies that have previously issued shipping manifests as proof of customs status can continue to do so after August 15 and during a transition period or until another solution has been presented.

However, an application for CGM can be submitted in the PoUS system for those who need it, but it is not a requirement.

What is CGM?

CGM means that you, as a company, use a Proof of Union Status on board ships, instead of issuing several T2L or T2LF forms for a shipment. This means that you must enter CGM data manually in the central PoUS system, as there will be no system integration (S2S). However, if you have an authorisation as an Accredited Certificate Provider (ACP) of Proofs of Union Status, you do not need to register anything in PoUS. Authorisation holders can instead issue CGMs without requesting confirmation or registration in PoUS.

A CGM is not a specific form or document. It consists of a specific amount of information, including information about weight, number of packages, commodity code, reference to supporting documents, and more. For you as an Accredited Certificate Provider (ACP), a commercial document can be seen as Proof of Union Status in the form of a CGM, if it contains the information that constitutes a CGM.

Data element – Data Label (Data Status)

  • 11 01 000 000 – Declaration type (A)
    The entry ‘CGM’ or ‘Customs goods manifest’ shall be used to indicate the type of PoUS used.
  • 11 03 000 000 – Goods item number (A)
    Number the goods items. Start from '1' for the first item and increase the numbering by '1' for each following item.
  • 12 01 000 000 – Previous document (A)
    This is where you refer to previous documents using their document codes and reference numbers.
  • 12 02 000 000 – Additional information (B)
  • Where applicable, enter additional information using a code. The codes consist of five characters. Enter code 98200 if you wish to indicate that the packaging/packaging in which the goods are transported has non-Union status.
  • 12 03 000 000 – Supporting documents (A)
  • Indicate any documents, certificates and national authorisations presented in support of your declaration. These documents may include licences, veterinary certificates, invoices, documents of origin and national authorisations.
  • 12 04 000 000 – Additional reference (A)
  • Enter additional reference information, where applicable.
  • 12 05 000 000 – Transport document (A)
    Enter a reference to the transport document that corresponds to the current transportation of the goods, if available.
  • 12 08 000 000 – Reference number/UCR (C)
  • This is an optional entry if (12 05 000 000) has been entered.
  • 12 09 000 000 – LRN (A)
    This entry does not apply if you draw up CGM in your capacity as an ACP.
  • 13 06 000 000 – Representative (A)
  • Always enter this information when acting as a representative. A representative may not be the same as the person lodging the customs goods manifest (13 07 000 000). Enter information about the representative, such as EORI, name and address.
  • 13 17 000 000 – Person lodging the customs goods manifest (A)
    Enter information about the person lodging the relevant customs goods manifest.
  • 13 22 000 000 – Person presenting the goods to customs (C)
    This information is optional.
  • 15 04 000 000 – Estimated date and time of arrival at the port of unloading (A)
  • Enter the estimated date and time of arrival of the active means of transportation.
  • 15 06 000 000 – Declaration date (B)
    Enter the date of issue of the CGM.
  • 15 07 000 000 – Requested validity of the proof (A)
  • The validity is set at 90 days. Enter 90 days.
  • 17 11 000 000 – Authorised customs office for proof of Union status (A)
    Enter the customs office that is authorised for proof of Union status. In Sweden, this is always SE003033 (Arlanda).
  • 16 15 000 000 – Place of delivery (A)
    Enter the place where the goods will be available for inspection before the ship departs.
  • 18 03 000 000 – Total gross mass (A)
  • Enter the sum of the total mass of the entire cargo subject to the CGM. The sum of the gross mass (18 04 000 000) should constitute the total gross mass.
  • 18 04 000 000 – Gross mass (A)
    Enter the mass of every goods item subject to the CGM.
  • 18 05 000 000 – Description of goods (A)
    Write a description of your goods, i.e. the normal trade description of your goods.
  • 18 06 000 000 – Packaging (A)
    This is where you should enter information about the type of packages, number of packages and their shipping marks.
  • 18 08 000 000 – CUS-code (C)
    If the affected goods are covered by a TARIC provision relating to a CUS code, the CUS code should be entered. In all other cases, CUS is optional.
  • 18 09 000 000 – Commodity code (A)
    Enter the commodity code for the goods item.
  • 19 07 000 000 – Transport equipment (A)
    Enter all container numbers included in the CGM. Also indicate the goods item that belongs to the corresponding container number. Note that the word `container`includes semi-trailers, swap bodies as well as containers intented for air freight.

(A) = Mandatory
(B) = Recommended
(C) = Optional

What is new with PoUS Phase 2 and CGM?

From 15 August, companies can submit applications for confirmation, amendments and partial presentation of CGM in the PoUS system. The possibility to apply for amendments to a registered CGM and partial use of CGM is new for the PoUS system. Partial presentation means that parts of a CGM are presented to the first customs office of destination and the remainder can be presented to subsequent customs offices within the Union.

How to complete a CGM application.

How to complete a CGM presentation.

What applies form 15 August 2025?

From 15 August 2025, you can continue to use ship manifests as proof of Union status in the same way as before.

Despite this, a manifest can also be used as a CGM, but CGM information must be included for it to serve as proof that goods listed in this manifest have Union status. It is important to note that there will be no system-to-system (S2S) solution for submitting information to the PoUS system. All information relating to CGM and T2LF must therefore be entered manually into the PoUS system.

What does this mean for your company?

  • If you have previously issued shipping manifests as proof of Union status, you can continue to do so after 15 August.
  • If you have a licence as an Accredited certificate Provider (ACP) for PoUS, you can issue CGM without having to contact Swedish Customs for verification or registration in the PoUS system. CGMs issued by ACPs are handled entirely outside the PoUS system. However, the CGM information must be made available via a commercial document, such as a ship's manifest, in order for it to be considered a Proof of Union Status in the form of a CGM.
  • If you handle large volumes of Union goods for which a Proof of Union Status is required and you do not have an ACP authorisation, it may be strategic to apply for an ACP authorisation. This will enable you to draw up your own CGMs and avoid the manual process in the PoUS system. The manual process in the PoUS system is otherwise simple.
  • Regardless of which approach you use for CGM, Proofs of Union Status must still be reported via MSW (Maritime Single Window) – just as they are today.
  • There are no changes regarding T2L and T2LF in the PoUS system. Companies that still need these, either as Accredited Certificate Providers (ACP) or non-ACPs, can request confirmation or registration in the PoUS system. T2L and T2LF apply regardless of the mode of transport.

Applying for an ACP authorisation

How to lodge CGM data

The intention of PoUS Phase 2 has been to integrate data submission with MNSW – the future digital interface for reporting in maritime transport. The information is then automatically forwarded to the PoUS system, which is managed by the EU customs authorities. As the introduction of MNSW has been delayed, this is not possible. Instead, data is lodged directly to the central PoUS system.

As a company, you should fill in and submit an application for authentication of a CGM in the PoUS system prior to departure. The competent customs office then processes the case and, if approved, assigns an MRN to the case. If you issue a CGM as an Accredited Certificate Provider (ACP), you should not register it in the PoUS system.

Find out more about MNSW (Swedish Maritime Administration)

Summary for business:

  • PoUS Phase 2 and CGM will be introduced and can be used from 15 August 2025. However, there is no requirement to use PoUS Phase 2 from 15 August.
  • If you have previously issued shipping manifests as proof of Union status, you can continue to do so after 15 August.
  • With PoUS Phase 2, a new proof of Union status in the form of a customs manifest (CGM) will be introduced. For a CGM, it is possible to apply for amendments and to present the goods partially in different ports.
  • For ship manifests to be valid as Proof of Union Status after 15 August, they must contain all the information that constitutes a CGM.
  • If you have an ACP authorisation, you must issue a CGM by making CGM information available in a commercial document, such as a ship manifest. As an ACP, you should not register CGMs in the PoUS system.
  • Without an ACP authorisation, you must apply for a CGM in the PoUS system.
  • There are no changes regarding T2L and T2LF.

Read more about future changes

The transition to fully digital customs procedures is underway. The major import and export systems are in place, but remain under development. Read more about what changes to expect in the coming years.

Future developments in the customs area