Is a T2L document required for every intra-EU shipment?

No. Road transportation within the EU usually does not require a T2L. The document is particularly relevant for sea and air routes where the route or destination may raise doubts about Union status.

Can I have a T2L made up afterwards if the goods are already in transit?

In some cases it can be done, for example with retroactive endorsement. Customs then imposes additional requirements and may refuse the request. Don't wait for this and engage us early.

How long is a T2L document valid?

A T2L is usually valid for 90 days from the date of registration. You must present the goods at the destination within this period and present the MRN.

Is a T2L the same as an origin document or an ATA carnet?

No. T2L proves Union status, not trade or preferential origin. For origin, you use other documents. An ATA carnet is for temporary importation and is separate from T2L.

T2L document

A T2L document is the customs document with which you prove that goods have Union status. This proof is needed when Union goods are transported by sea or air between Union locations, for example, when the route passes through international waters or when you are transporting to special territories.

Without proper proof of Union status, a shipment may be unfairly treated as non-Union goods upon arrival. The consequence? Potential import duties, VAT levies or unnecessary delays. With a T2L, you keep the status of your goods clear at the dock or upon unloading.

In addition, the T2LF variant exists for movements of goods to or from parts of the EU where specific tax rules (such as VAT directives) do not apply.

Note: The application for T2L and T2LF documents has been modernized. In both the Netherlands and Belgium, this process is now mandatory electronically via the PoUS (Proof of Union Status) system.

Table of contents

What is a T2L document?

A T2L is a customs document that serves purely as evidence to confirm the Union character of goods. It is important to know what it is not: it is not an export document (like a EX-A) and not a transit document (such as a T1), but a status confirmation shown upon arrival.

The paper is especially relevant at:

Maritime transport between two EU ports (excluding scheduled services).
Air cargo between EU airports where the route is partly outside the EU customs territory.
Shipments to areas with different tax regimes.

The difference between T2L and T2LF

Which variant you need depends on the destination and tax rules:

T2L: For regular traffic between EU member states where the route may cast doubt on status.
T2LF: For traffic to, from or between parts of the EU customs territory where the VAT or excise directives do not apply (for example, the Canary Islands, the Åland Islands or the French overseas departments).

PoUS (Proof of Union Status).

The days of paper forms are over. Customs has switched to the electronic system Proof of Union Status (PoUS). More information about this system can be found at the European Commission website.

How does it work?
The application is submitted digitally (before departure of goods). After approval, you will receive an MRN (Master Reference Number). This number serves as digital proof and must be available upon arrival.
Situation Netherlands: In the Netherlands, the use of PoUS is fully operational and mandatory.
Situation Belgium: The use of PoUS is also mandatory in Belgium (since Sept. 16, 2024). The paper procedure has officially expired here, unless there is a technical failure (emergency procedure).
Paper as a fallback: A paper T2L document (with code N825) is still accepted only if the PoUS system is down and the help desk authorizes the emergency procedure.

Tip for Belgium: The EU system does not fit seamlessly with the Belgian location classification. For correct handling in Belgium, the specific Location Code must be entered in the “Y - authorization number” field (and not in the standard UNLOCODE field). See also the technical explanation of the FPS Finance. An error in this immediately leads to manual checks and delays.

Phase 2 (Customs Goods Manifest).

Since August 2025, Phase 2 of PoUS has been active. This also allows the Customs Goods Manifest (CGM) to serve as digital proof for maritime transport. Please note that not all member states yet fully support this through their maritime counters, so manual entry into PoUS is often still required.

When do you need T2L or T2LF?

You need a T2L when you are moving Union goods and there may be reasonable doubt about Union status on arrival. Consider a journey between two EU ports through international waters, a transshipment at a non-EU port, or shipments to EU territories with different tax provisions where Customs wants to be able to verify status. On the contrary, T2LF is required for some destinations. The choice between T2L and T2LF is route- and destination-dependent; have this checked in advance to avoid delays. T2L does not apply to non-Union goods. For those goods, you usually use external Community Transit with a T1, or you do import on entry.

T2L, T2 and T1 compared

Document	Target	Goods status	Typical deployment	Channel
T2L	Proof Union status	Union Goods	Sea or air between EU locations	PoUS (Digital)
T2LF	Proof Union status (fiscal areas)	Union Goods	Traffic with areas with tax regime	PoUS (Digital)
T2	Internal transit within EU	Union goods under customs supervision	Land transport through customs procedures (e.g., via Switzerland)	NCTS
T1	External transit	Non-Union Goods	Transit of goods not (yet) imported	NCTS

If you want to dive deeper into the differences, also read our explanation of “What is a T2 document?” and about “What are T1 documents and how do they work?”.

How do you apply for a T2L document?

Because the procedure is through PoUS, proper digital preparation is crucial.

Data submission: You submit the application to Customs (or have ECC do so) with all transportation and shipment details.
Processing in PoUS: Customs checks and approves the data.
Award MRN: You will receive a reference number (MRN).
Clutch: This MRN must be communicated to the party at the point of arrival (via a ‘Presentation Notification’) so that the goods can be released.

Required data and attachments

Trade invoice and packing list
Means of transportation and itinerary
Bill of Lading or Air Waybill
Sender, addressee, EORI
Commodity description and HS codes
Number of packages and gross/net weight
Any preference data

Validity and pitfalls

A T2L is shipment-specific and usually valid for 90 days after registration. Make sure the information in the T2L matches the Bill of Lading exactly. An incorrect ship name, different weight or non-matching consignee may result in refusal at the border.

ECC controls your T2L from A to Z

European Customs Clearance handles T2L and T2LF applications for shipments through the Netherlands and Belgium. We work with the new PoUS system and know the specific workarounds needed for smooth handling. We check the route and destination, choose the right variant (T2L or T2LF) and make sure you don't get stuck in the digital portals.

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Frequently asked questions about T2L documents

Is a T2L document required for every intra-EU shipment?
No. Road transportation within the EU usually does not require a T2L. The document is particularly relevant for sea and air routes where the route or destination may raise doubts about Union status.
Can I have a T2L made up afterwards if the goods are already in transit?
In some cases it can be done, for example with retroactive endorsement. Customs then imposes additional requirements and may refuse the request. Don't wait for this and engage us early.
How long is a T2L document valid?
A T2L is usually valid for 90 days from the date of registration. You must present the goods at the destination within this period and present the MRN.
Is a T2L the same as an origin document or an ATA carnet?
No. T2L proves Union status, not trade or preferential origin. For origin, you use other documents. An ATA carnet is for temporary importation and is separate from T2L.