# Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, Article 128a: Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer (Articles 6(2) and 6(3)(a) of the Code)

Extent: E+W+S+N.I.

1 . Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the authorised issuer shall make a copy of each ‘ T2L ’ or ‘ T2LF ’ document issued. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least three years.
2 . The authorisation referred to in Article 128(2) shall specify, in particular:
( a ) the customs office assigned responsibility for pre-authenticating the ‘ T2L ’ or ‘ T2LF ’ forms used for drawing up the documents concerned, for the purposes of Article 128b(1);
( b ) the manner in which the authorised issuer shall establish that the forms have been properly used;
( c ) the excluded categories or movements of goods;
( d ) the period within which and the manner in which the authorised issuer shall notify the competent customs office in order to enable it to carry out any necessary controls before departure of the goods.
( e ) that the front of the commercial documents concerned or box ‘ C ’ . Office of departure” on the front of the forms used for the purposes of compiling the ‘ T2L ’ or ‘ T2LF ’ document and, where appropriate, the continuation sheets, shall be:
(i) stamped in advance with the stamp of the customs office referred to in point (a) and signed by an official of that office; or
(ii) stamped by the authorised issuer with a special stamp conforming to the specimen in Part II, Chapter II of Annex 72-04 to Implementing Regulation (EU) 2015/2447. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp shall be completed with the following information:
Coat of arms or any other signs or letter characterising the country,
Competent customs office,
Date,
Authorised issuer,
Authorisation number;
( f ) Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. He shall also enter in box ‘ D ’ . Control by ‘ office of departure ’ of the ‘ T2L ’ or ‘ T2LF ’ document, or in a clearly identifiable space on the commercial document used, the name of the competent customs office, the date of completion of the document, and one of the following endorsements:
Одобрен издател
Emisor autorizado
Schválený vydavatel
Autoriseret udsteder
Zugelassener Aussteller
Volitatud väljastaja
Εγκεκριμένος εκδότης
Authorised issuer
Emetteur agréé
Ovlaštenog izdavatelja
Emittente autorizzato
Atzītais izdevējs
Įgaliotasis išdavėjas
Engedélyes kibocsátó
Emittent awtorizzat
Toegelaten afgever
Upoważnionego wystawcę
Emissor autorizado
Emitent autorizat
Schválený vystaviteľ
Pooblaščeni izdajatelj
Valtuutettu antaja
Godkänd utfärdare.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/128a (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-128a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.