Customs status of Union goods

Goods are considered to be Union goods if they meet at least one of the following conditions:

• obtained in the customs territory of the Union
• brought in from third countries and released for free circulation
• produced in the customs territory of the Union from:
  • goods released for free circulation
  • goods obtained in the customs territory of the Union
  • a combination of both of the above

Important exception. Goods do not acquire Union goods status if, within the EU territory, they were obtained from goods in temporary storage, or from goods placed under an external transit procedure, a storage procedure, a temporary admission procedure or an inward processing procedure.

Example: newly born animals where the parent animals were brought into the EU under a temporary admission procedure are considered non-Union goods and must be placed under the temporary admission procedure.

Goods are considered to be non-Union goods where:

• they do not meet the definition of Union goods
• they lose their Union goods customs status

Goods become non-Union goods where:

• they are taken out of the customs territory of the Union, unless internal transit rules apply
• they are placed under an external transit procedure
• a storage procedure is applied (customs warehousing and free zone procedures)
• an inward processing procedure is applied
• they have been placed under an end-use procedure and are either subsequently abandoned to the state or destroyed (waste is also considered non-Union goods)
• the declaration for release for free circulation is invalidated

The customs status of goods determines:

• whether the goods need to be declared to customs
• whether import duties must be paid on them
• which transit procedure applies where the goods are transported through third countries
• whether additional documents are required to prove the status

Where it is necessary to prove that goods have Union goods customs status, the following proofs are used:

• T2 declaration – confirms that goods are Union goods when they are transported through third countries. Used where goods physically leave the EU territory but retain their Union goods status.
• T2F declaration – a special form of the T2 declaration, used where Union goods are associated with special EU fiscal territories (e.g. Canary Islands, Åland Islands, Campione) or where additional proof of Union goods customs status is required.
• T2L data (in the PoUS system) – proof that goods have Union goods customs status, issued in the PoUS (Proof of Union Status) system.

These proofs are required where Union goods are transported through third countries or special fiscal territories (e.g. Canary Islands, Åland Islands, Campione).

• Union Customs Code (Regulation (EU) No 952/2013): https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013R0952
• Convention on a common transit procedure: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:01987A0813(01)-20251101