GlossaryEN1 min readUpdated: Jun 22, 2026
T-2
Unlike T-1, which is a scheduling reference with no customs significance, T-2 is an EU customs procedure that establishes the customs status of Union goods – goods already in free circulation within the European Union that carry no third-country standing.
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Source: https://ec.europa.eu/taxation_customs/customs-4/union-customs-code_en
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Definition & Explanation
Unlike T-1, which is a scheduling reference with no customs significance, T-2 is an EU customs procedure that establishes the customs status of Union goods – goods already in free circulation within the European Union that carry no third-country standing. This proof of status becomes necessary when intra-EU shipments transit non-EU territory, such as Switzerland or Norway: without it, the goods would be treated as third-country imports upon re-entry into the EU and subject to duty. The documentary instrument is the T2L, which freight forwarders apply for and present to customs authorities. T-2 is therefore not a transit procedure in the strict sense but a status declaration – fundamentally distinct from transit procedures such as the T1 movement under the Union Transit regime.
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