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Customs forwarding T1, T2L

In shipping circles, this procedure is well known as the issuance of a T1 document. Failure to settle the final customs status of goods from a third-country into the Union, such as release for free circulation, allows for the intra-EU movement of customs goods. In this case, direct customs supervision over the customs goods, with the provision of a customs duty guarantee, is requested by transferring the goods from the customs supervision of the office of departure to the direct customs supervision of the office of arrival. The amount of the bound customs guarantee shall also be released upon arrival at the system of the NAV Directorate of Destination.

 

T2L procedure. In the case of domestic goods, ie EU goods, it is possible to move customs goods between two EU countries even if they leave the EU during transport. In this case, in addition to providing a customs guarantee for the customs burden (customs and VAT), we request, with a paper-based goods declaration, that it be transferred from the customs supervision of the office of departure to the direct customs supervision of the office of arrival. The amount of the security lodged shall also be released on arrival at the office of the destination. The T2L document is a document proving EU origin.

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