On 1 March 2024, the European Commission introduced the Proof of Union Status (“PoUS“) system.

What is the PoUS system?

The PoUS system establishes electronic proofs in the form of T2L and T2LF data to prove European Union status. This is intended to replace the paper procedure of T2L/T2LF and shipping companies’ manifests that have been used. Following the introduction of the PoUS system, paper documents of the T2I(F) will no longer be used. The new system uses this data to prove the European Union status of goods in free circulation which have been brought from one point to another within the customs territory of the European Union and temporarily leave that territory. The PoUS system will issue a Movement Reference Number, which will need to be presented to customs authorities upon entry.

Benefits of the PoUS system 

The PoUS system offers several benefits over the previous paper-based system. It provides a central platform for the management of Economic Operators’ proof requests and allows Member States’ Customs Authorities to communicate with each other and with the Economic Operators. This facilitates a harmonised and integrated process across the European Union. As an alternative to only using the central system, EU MS can also develop their own national PoUS systems which are connected to the repository of the central system. The connection to the central PoUS system ensures that all national proof data are also available centrally to all other EU MS.

An advantage of the PoUS system for Economic Operators is that it offers them a single and electronic access point through the Specific Trader Portal. Through this portal, traders can submit and lodge their request to then be processed by the competent Customs Authorities. Economic Operators can monitor the status of their request and get information about the usage of the proof.

How the PoUS system works

The central PoUS system has two main components which are the PoUS Specific Trader Portal (“PoUS STP“) (which is accessible through the EU Customs Trader Portal (“EUCTP“)), and the PoUS customs application called Back Office (“PoUS BO“) with the Central Repository (“CR“).

The economic operators will be able to access the system with a valid EORI number and the appropriate roles being assigned. Once authenticated in the EUCTP, the economic operator can manage their requests for proof in the PoUS STP module, and interact with the system and customs authorities via the notifications. The customs officers will interact using the PoUS BO for handling the requests for proof and the presentation notifications.

Conclusion 

The introduction of the PoUS system marks a significant milestone in the EU’s efforts to streamline and modernise its trade procedures. The new system should help customs authorities and traders operate more efficiently, in line with the key objectives of the Union Customs Code, which was introduced in 2016.

Author

Lionel joined Baker McKenzie as customs lead in February 2022. He has over 23 years of experience in the field of customs, international trade, excises and energy levy. Lionel is lecturer at the UIA (Antwerp) and ULG (Liege). He is in charge of the customs, excises and international trade course at the Solvay Tax MBA. In 2023, Lionel was appointed by the Global ICC board as Chair of the ICC Global Customs Valuation Working Group. Lionel is also chairing the Indirect Taxes subcommittee of AMCHAM BE. Lionel's Indirect Tax practice team has been recognized as Tier 1 Indirect Tax Team in Belgium by ITR World Tax.

Author