On March 1, 2024, the PoUS IT system for electronic issuance of documents certifying the Union customs status of goods (T2L) entered into operation

According to a statement published on the European Commission's website, the PoUS system entered into force on March 1, 2024, in phase 1.

In summary, the Union status of goods in free circulation which have been brought from one point to another into the customs territory of the Union and which temporarily leave that territory will be achieved by means of electronic evidence in the form of T2L and T2LF data replacing paper evidence.

The PoUS system contains a single and electronic access point for economic operators through the Merchant Specific Portal (PoUS STP) through which:

  • Traders may introduce and submit the application for further processing by the competent customs authorities;
  • Economic operators may follow the status of the application and obtain information on the use of the proof.

What does this mean for you?

If you issue proofs of Union status for traded goods, starting with March 1, 2024, you have the obligation to use the PoUS system.

To access the PoUS system, you will need a valid EORI number and the necessary credentials in the UUM&DS system and registration.

The EY team is available for further details on the above and can assist you in the PoUS registration process.


Prepared by:

  • Mihai Petre - Director, Indirect Tax
  • Cosmin Dincă - Manager, Indirect Tax

For additional information, please contact:

  • Alex Milcev - Tax & Law Leader Romania & Moldova
  • Georgiana Iancu – Partner, Leader of the Indirect Tax Department