“Exporting”/moving goods to other EU Member States is a relatively simple process and does not require special customs processing. However, there are cases that require the issue of T2, T2L and T2LF certificates as proof of union status of goods to be exempt from paying duties and taxes at the destination country. The issue of these certificates depends on the means of transport used to move goods, the transit countries and the value of goods.
The T2L certificate is used when goods do not leave the EU customs territory; for example, they may apply for countries such as Malta, Cyprus or San Marino. As such, it is used when goods are shipped from one EU country to another but for part of the route they leave the EU customs territory (e.g. passing through international waters or a third country).
The T2LF certificate is used when the “exporting” country and/or the destination country, as well as parts of the transport route, are within the EU customs territory but are where EU tax rules do not apply (e.g. Canary Islands).
BMR Customs Brokers is very knowledgeable about the rules of intra-Community trade and can advise you and carry out the necessary procedures on your behalf to issue the T2L and T2LF certificates so that your Community shipments can be made safely and quickly.
