Article 124a Proof of the customs status of Union goods by means of a ‘ T2L ’ or ‘ T2LF ’ document (Articles 6(2), 6(3)(a) and 153(2) of the Code)F1F2

Until the deployment of the PoUS system referred to in the Annex to the Implementing Decision 2014/255/EU and when a paper ‘ T2L ’ or ‘ T2LF ’ document is used, the following applies:

1. (a)

   The person concerned shall enter ‘ T2L ’ or ‘ T2LF ’ in the right-hand subdivision of box 1 of the form and ‘ T2Lbis ’ or ‘ T2LFbis ’ in the right-hand subdivision of box 1 of any continuation sheets used.

2. (b)

   The customs authorities may authorise any persons to use loading lists which do not comply with all the requirements, where those persons:

   • are established in the Union;

   • regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs;

   • have not committed any serious or repeated offences against customs or tax legislation.

3. (c)

   The authorisations referred to in point (b) shall be granted only where:

   • the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and

   • the person concerned keeps records which enable the customs authorities to carry out effective controls.

4. (d)

   A ‘ T2L ’ or ‘ T2LF ’ document shall be drawn up in a single original.

5. (e)

   In case of endorsement by customs it shall comprise the following, which should, as far as possible, appear in box ‘ C ’ . Office of departure':

   • in the case of ‘ T2L ’ or ‘ T2LF ’ documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required;

   • in the case of continuation sheets or loading lists, the number appearing on the ‘ T2L ’ or ‘ T2LF ’ document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.

The documents shall be returned to the person concerned.