The internal Union transit procedure is used when goods have the status of Union goods and, during transport, this status has to be proved explicitly to the customs authorities via a document or declaration.
The main types of declaration used in this procedure are:
T2 declaration
T2L declaration
T2LF declaration
C-manifest
Additional documents can be used in this transit procedure to transport to special territories like for example San Marino where documents T2SM and T2LSM are being used.
T2 Declaration
When moving Union goods from one EU Member State to another (or the UK until the end of 2020) , the route taken can in certain specific cases be organized - to make sense geographically - via a third country that is not part of the Customs Union (or the UK). To avoid paying duties (both local duties in the third country as well as duties when re-entering the EU or UK) when ‘transiting’ via this third country the (Union) status of the goods needs to be proven to the customs authorities. This is done via the transit declaration “T2”.
As with all other transit declarations, this T2 declaration needs to be “closed” or “discharged” in a proper way when the goods arrive at their final destination.
T2L and T2LF declaration
In some cases, the Union status of goods - while being transported between 2 different areas of the Union (or UK) and crossing the external EU border during transport - needs to be verified in the form of a document. The T2L document is specifically designed to fulfil this role. It provides the receiving customs authorities with certainty that the goods were in free circulation the moment they left the point of departure.
This will occur when the goods are transported by sea or air, and in such situations the port or airport is considered to represent the external EU border.
A T2L document can be issued retrospectively where the cargo has arrived at its destination and no T2L document has been made - necessary to prove the Union status and avoid import duties - the cargo can remain under the supervision of the customs authorities until the T2L document is issued.
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