Get proof your goods have Union (EU) status

Guide

Last updated: 15 March 2024

T2L and T2LF documents will need to be lodged digitally on the new Proof of Union Status system replacing the need for paper documents. There is no other change to existing processes.

Proof of Union Status and application in Northern Ireland

Goods with Union status are goods that have the right to circulate freely in the EU single market and Northern Ireland. It is not required that goods are produced in the EU to receive Union status, nor does it mean they are of EU origin. Goods produced in Northern Ireland can benefit from being automatically classed as having Union status due to the unique market access benefits granted to Northern Ireland businesses under the Windsor Framework.

Goods that are produced, or are in free circulation in Northern Ireland are able to benefit from Union status if they wish to do so.

Goods will have Union status where they are:

  • wholly obtained in EU countries
  • brought into the EU and released for free circulation
  • obtained or produced in the EU, that only incorporate Union goods

Proving Union status when moving goods into the EU from Northern Ireland, removes the need for further customs processes or duties. Union status cannot be assumed when goods arrive in Northern Ireland or an EU country if they have travelled outside of Northern Ireland or the EU during their journey, such as those being transported via air or sea. This could be particularly relevant to traders moving goods from Northern Ireland through Great Britain (England, Scotland and Wales) to the EU, or for goods moving from Northern Ireland through Ireland to another EU country for the Ireland to EU leg of the journey.

This is the same requirement as when goods are moving from Ireland to another EU country, or between EU countries where goods have travelled outside the EU during their journey, such as those being transported via air or sea. This is a longstanding EU policy and is not affected by this change, which concerns the system for obtaining proof of Union status under certain circumstances.

Goods moving by land between Northern Ireland and Ireland do not require proof of Union status.

Moving goods with Union status by land through Great Britain

Your goods will lose Union status if they both:

  • enter Great Britain
  • do not travel under the Transit Procedure

In order to retain Union status, goods moving between Northern Ireland and an EU country travelling across Great Britain by road will need to complete a ‘T2’ Transit declaration. This allows goods to retain Union status when arriving at the destination of the transit journey.

Find out more about using transit to move goods out of, into and through the UK.

Moving goods with Union status by air under a Single Transport Document

If your goods are moved between Northern Ireland and an EU country by air under a single transport document, you do not need to prove Union status. The journey can include transhipment of goods in Northern Ireland or EU countries.

Moving goods with Union status on a regular shipping service

If your goods are on a regular shipping service (RSS) you do not need to prove Union status.

A regular shipping service:

  • carries goods in vessels that only travel between ports in NI or the EU
  • does not make any calls to any port outside Northern Ireland or the EU and
  • does not stop at any freeport in Northern Ireland or the EU or make any transhipment of goods at sea

Regular shipping services provide proof of Union status because the vessel does not have the opportunity to load goods outside of Northern Ireland or the EU.

Regular shipping service approval can be granted to shipping companies that:

  • are established in Northern Ireland or the EU
  • have not committed any serious infringement or repeated infringements of customs legislation and taxation rules — this includes no record of serious criminal offences relating to economic activity
  • undertake to communicate, once the authorisation is issued, the names of the vessels assigned to the regular shipping service
  • no calls will be made at any port in a territory of Northern Ireland or the EU or at any freeport
  • will not make any transhipment of goods at sea

Proving Union status with a commercial invoice or transport document

If you are moving Union goods with a value of under €15,000, Union status can be proven by a commercial invoice or transport document, providing that they only cover Union goods.

Proving Union status with a T2L or T2LF

A T2L or T2LF document can prove the Union status of goods regardless of their value. These are now electronic documents held on the Proof of Union Status system.

A T2L proves that goods have Union status.

A T2LF, which businesses in Northern Ireland will not need to use, also proves that goods have Union status but indicates they are from a Special Territory of the EU and that the goods may be subject to VAT on arrival in NI or elsewhere in the EU. You can find out more about T2L and T2LF in UK Trade Tariff: other documents and procedures.

To access the Proof of Union Status system you’ll need to register so that you can access the EU Customs Trader Portal.

If you already have access to the Uniform User Management & Digital signature system login, select the Proof of Union Status system portal to submit your data.

Register to get access to the EU Customs Trader Portal

You’ll need to email: admin.uum@hmrc.gov.uk.

You’ll need to tell us your:

  • name
  • contact email address
  • address of your Northern Ireland operation
  • EORI (XI prefix)

HMRC will email you within 5 days to provide a link to the EU Customs Trader Portal where you can complete your registration.

You’ll then need to:

  1. Log in to the EU Customs Trader Portal.

  2. Enter your movement details using the Proof of Union Status application.

  3. Upload the requested data to the Proof of Union Status system.

You may be asked to upload additional information, if so, details of what is required will be provided.

You can find more information in the Transit Manual Supplement under section 2.6 Authentication of Proof of Customs Status.

A HMRC officer will review your information and they:

  • decide whether to agree the request for proof of Union status — if the request is agreed you’ll get a master reference number (MRN)
  • may ask you for further information or reject the request

When proof of Union status is confirmed, it is valid for 90 days.

If you’ve been issued with a paper endorsement before 1 March 2024 this will still be valid for 90 days from the date of issue.

The system will be available for use 7 days a week. HMRC aim to process all claims within 2 working days.

You can choose to use, or to become, an Authorised Issuer to approve your T2L or T2LF instead of an HMRC officer.

Becoming an Authorised Issuer

Authorised issuers (ACP on EU systems) may be approved to authenticate proof of Union status. A customs officer will not need to endorse the request for proof of Union status and a master reference number will automatically be provided when the authorised issuer submits the T2L/F data onto the system.

To become an authorised issuer, you must:

  • have an EORI number (XI or EU)
  • be established in the EU or NI
  • have not committed any serious or repeated offences prohibited by customs or tax legislation
  • keep records which enable the customs authorities to carry out effective controls

You can also become an authorised issuer, if you have been granted Authorised Economic Operator status (AEO) and are established in NI. You will need to apply on the system for Authorised Issuer status.

How to apply to be an Authorised Issuer

If you meet the conditions, you can email HMRC at admin.uum@hmrc.gov.uk.

You must include your:

  • business address
  • EORI (EU or XI)
  • name
  • email address

If HMRC confirm your eligibility

  1. They will contact you to provide temporary log in credentials.

  2. You can register on Uniform User Management & Digital signature system — it acts as a gateway for access to EU systems, including the Proof of Union Status system digital service.

Next, you will need to:

  1. Log in.

  2. Validate and update your credentials — you will be able to access the EU Customs Declarations Management Software (CDMS) system​.

  3. Upload the application data into the relevant screen for authorised issuer (ACP) applications.

  4. Get your decision and an authorisation number.

You’ll then be eligible to request access to the Proof of Union Status system to upload data.

Proving Union status for goods moving by sea using the shipping companies manifest

An appropriately endorsed shipping company manifest can prove Union status for goods of any value. For more information on shipping company manifests please see the Transit Manual.

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