Welcome! How can we help you?

What is a T2L or T2LF?

The T2L or T2LF are movement certificates or proof of preference for goods for statistically free circulation, i.e. for non-Community goods or EU Community goods that have already been cleared through customs duties, i.e. proof of the Community character of goods.

When is a T2L/T2LF needed?

If goods are transported to or out of territories not forming part of the tax territory of the Community, proof of the Community character of the goods may be provided by presenting a T2L (F) transit document.

Which areas are these?

The territories listed below are part of the customs territory of the EU, but not the tax territory for excise duties and VAT.

• the British Channel Islands
• the overseas departments of France (Martinique, Mayotte, Guadeloupe, Réunion, French Guiana and Saint-Martin)
• The Canary Islands
• The Åland Islands
• Mount Athos in Greece

What is the difference between T2L and T2LF?

T2L: applies to goods that do not leave the tax territory of the EU during transport from the country of departure to the country of destination (e.g. San Marino, Andorra).

T2LF: is issued in similar cases for the T2L, but the country of departure and/or destination as well as parts of the transport route are not part of the tax territory of the EU. (e.g. by water, or to and from the Canary Islands, the Channel Islands and the Aland Islands.)

Is there a value limit?

No, a value limit is not to be observed.

Who exhibits the T2L / T2LF?

The form of the T2L / T2LF is completed by the exporter or his service provider and checked for accuracy and certified by the competent export customs office.

A subsequent exhibition is also possible. There is no deadline for submitting the T2L or T2LF shipping document.

In contrast to EUR.1, however, the customs office does not require any verification documents such as supplier declarations for commercial goods or a declaration of origin to prove the origin of the export goods in the case of T2L / T2LF.

If you need a T2L / T2LF or help filling out the form, please call us.