Clarification on Customs Statute Accreditation: T2LF/T2L in POUS and AES Systems

• The POUS system for T2LF/T2L will be in production in 2024.
• T2LF/T2L documents can be requested from the POUS system, except in two cases.
• Until the POUS system is in production, the AES system can be used to obtain proof of Union customs status.
• The adaptation period for the POUS system ends on March 1, 2024.
• After March 1, 2024, all evidence of Union customs status must be obtained through the POUS system, except in two cases.
• The possibility of obtaining T2LF for national exchange of Union merchandise and T2L for merchandise destined for Andorra will be maintained through the AES export declaration presentation system.
• It will also be possible to request them in the POUS system using the national indicator in the T2LF/T2L request.

Source: sede.agenciatributaria.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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