T2 document – everything you need to know

In international transport, you regularly encounter customs documents. One of these is the T2 document. But what exactly is it, when do you need it, and what is the difference between a T1 or a T2L? You can read all about it in this blog. EASY!

What is a T2 document?

A T2 document is a shipping document that proves the EU status of goods. It demonstrates that goods are in free circulation within the European Union, also referred to as Union goods. With this document, these goods can be transported through countries outside the EU – such as Switzerland, Norway, or the United Kingdom – without having to be cleared again as newly imported goods upon re-entry into the EU.

The T2 document falls under the customs transit system established in the Common Transit Convention. This treaty makes it possible to transport goods through transit countries under suspension of customs duties. The customs status of the goods is preserved throughout the transport.

In the digital system used for this, the NCTS (New Computerised Transit System), every declaration is assigned a unique MRN number (Master Reference Number). This number makes the shipment traceable for customs authorities throughout the entire journey.

More background information about the T2 document can also be found at evofenedex.nl.

When do you need a T2 document?

You need a T2 document when transporting Union goods through a country that is outside the EU but participates in the Common Transit Convention. These include:

• Switzerland
• Norway
• Iceland
• North Macedonia
• The United Kingdom (after Brexit)

Without a T2 document, your goods run the risk of being treated as non-EU goods upon return to the EU, resulting in import duties. The document therefore prevents double taxation and unnecessary delays at the border.

The difference between T1 and T2

The T1 document and the T2 document are similar, but serve a very different purpose.

A T1 document is used for external customs transit. This means the goods do not yet have EU status. They have not yet been cleared and customs duties have not yet been paid. During transport under T1, the goods are under customs suspension.

A T2 document is intended for internal customs transit of Union goods. The goods have already obtained EU status, import duties have been paid, or they were produced in the EU. The T2 document proves that status and ensures that the goods can re-enter the EU without renewed customs formalities after transit outside the EU.

In short:

• T1 – non-Union goods, external customs transit, import duties not yet paid
• T2 – Union goods, internal customs transit, EU status proven

What is a T2L or T2LF?

In addition to the T2 document, there are also the T2L and T2LF. These are not transport documents but proof documents. They are not used to accompany goods under customs transit, but solely to demonstrate the customs status of goods.

The T2L is used as proof of preferential origin or EU status for sea freight or air transport within the EU. The T2LF is a variant used for goods transported to or from special fiscal territories within the EU, such as the Canary Islands or the French overseas territories.

In practice, T2L and T2LF documents appear more frequently in sea transport than in road transport.

How do you apply for a T2 declaration?

A T2 declaration is submitted via the NCTS system. This must be done by a licensed customs agent or freight forwarder with a valid EORI number. After approval of the declaration by customs, the MRN number is issued. This number accompanies the shipment throughout the entire journey and is closed off upon arrival at the destination.

As a shipper, you do not have to go through this process yourself. At Easy Road Transport, our specialists handle the T2 declaration for you. This way, you can be sure that all formalities are correctly handled before your cargo departs. Do you have questions about your specific situation? Contact us via the rate calculator and you will hear from an EASY Roader within 4 business hours.

Do you need a T2 for the United Kingdom?

Yes. Since Brexit, the United Kingdom is no longer part of the EU or the EU customs union. However, the UK does participate in the Common Transit Convention. This means you need a T2 document for the transport of Union goods via the UK to maintain the EU status of your goods.

Without this document, your goods will be treated as non-EU goods upon return to the EU, which can lead to unnecessary import duties and delays. In addition to the T2 document, more customs formalities are involved in transport via the UK. You can read about what else you need to arrange on our page about transport to the United Kingdom.

Easy Road Transport and the T2 document

Customs documents such as the T2 require precision, which is why we take over the declaration process entirely for you. Our EASY Roaders help you identify which documents you need for your transport and arrange the declaration for you. This way, you cross the border without unnecessary delays.

Want to know more about other customs documents? Also read our blogs about the T1 document and the CMR waybill.

Frequently asked questions about the T2 document