All Economic Operators are reminded that, according to Article 201 and Article 211 of the Commission Implementing Regulation (EU) 2015/2447, ‘T2L’ and/or ‘T2LF’ certificates may not be presented on importation of community goods if the following criteria are met:

1. importation of community goods against a CIF value that does not exceed €15,000 – presentation of an original invoice or transport document bearing the full name and address of the consignor, accompanied by a signed declaration proving that the goods are of EU origin, in free circulation or both; and
2. importation of community goods against a CIF value that exceeds €15,000 - Presentation of an invoice bearing the full name and address of the consignor, accompanied by a signed declaration proving that the goods are of EU origin and endorsed by the Customs authorities of the consigning Member State.

In all other instances, the presentation of an original ‘T2L’ supported by an original copy 4 of the Single Administrative Document (SAD) OR ‘T2LF’supported by an original copy 4 of the SAD is mandatory. This applies for goods transported to, from or between the non-fiscal areas or a properly completed invoice or transport document, which may contain Union goods only, indicating the code ‘T2L’ ‘T2LF’ respectively.

You may wish to note that with effect from Monday, 11^th March 2019,  ONLY ORIGINAL certificates/invoices will be accepted prior to the issuing of the gate pass out and the release of consignments.

Alan Mamo
Director Compliance & Systems
Department of Customs