From 1 March 2024, it’s all set to go: The T2L and T2LF status certificates for authorized economic operators are then operated electronically in Germany without exception via the IT system PoUS (Proof of Union Status), which is provided by the EU Commission. These documents are required for the presentation of goods after re-entry into the European customs territory.
Intended use of T2L and T2LF:
- T2L is used for goods with a Union character within the tax territory of the Union.
- T2LF is used for goods with a Union character that come from a part of the customs territory of the Union or are transferred to such a region.
If the issuer has already obtained the approval for the status of authorized issuer, the changeover applies to normal and simplified procedures. The validation of this authorization will be automatically checked in Germany by a data synchronization between the central customs decision system (CDMS) and the PoUS system. Therefore, it is assumed that all the holder’s authorizations for the data exchange will be stored in the CDMS system in time.
In an already announced 2nd phase, which will start on 15 August 2025, the intention is also to replace the proof of status in the form of the “shipping company manifest” with a general goods manifest. As with the T2L and T2LF procedures, it should then be possible to store, manage and retrieve the proof digitally via the PoUS system.
Sources: zoll.de (German), EU-DA 2015/2446 article 123 continued as follow, EU-IA 2015/2447 article 205 continued as follow
