The Proof of Union Status (PoUS) document is submitted at the customs office by the “importer” when “importing” Community goods, i.e. for intra-Community acquisitions. Although one of the advantages of the European Union is that Community products enjoy free movement without customs controls, in some cases the Union status of the products must be verified to eliminate the need to pay duties or taxes.

This usually occurs when goods exit the EU’s customs territory for part of their transport (e.g. shipping though international waters or a third country) and then re-enter the territory. These goods are usually accompanied by the T2L and T2 forms that verify their Community origin. The PoUS is issued by filing this form at the customs office.