The T2L document is a customs document used in the European Union as a proof of the Inter-European community character of the export / import. The exporter, importer and the country the shipment is loaded from and delivered to have to belong to the EU member countries in order for the document to be issued. The T2L document is certified by the customs authorities of the country the products are loaded from and the importer needs to receive it in order to start the import procedure.
When an export is made between European Union member countries using road transport this document is not necessary unless the truck passes from a country that does not belong to the European Union. In such case the T2L document is presented at the customs authorities of the non EU member country in order to be excluded from any import duties.
When an export is made between European Union member countries through the sea or air it has to pass through the EU Free Zones. These are special zones set in EU territory and are used to temporarily store export shipments and to easily manage the fact that these shipments contain products that can be transferred free from any import duties for the buyer and zero VAT ratings or export refunds for the shipper. The free zones enable also faster custom formalities.
Below, you may find two example T2L documents. The first one it a German T2L document and the second a Greek T2L document.
In addition to the above info, below you will also find a list of the Free Zone points in the European as they were set when this article was published:
One last important note about the T2L document is that in some occasions when the commercial invoice of the export is having value below 10k euro, the T2L document can be avoided if on the commercial invoice an additional text is written:
T2L Status: customs (*)
Products Origin: ……(**)
(*) = the name of the export customs office
(**)= the country name
This text will save the exporter the small amount of money (20-25euro) that is usually charged by a customs agent to prepare the T2L document plus make the export procedure faster especially when the products are shipped with an inland transport as the shipment will not have to pass through the customs authorities at the loading country.