New electronic system for Proof of Union Status (PoUS) T2L/T2LF

Number: Ref: 29/2023
Subject: New electronic system for Proof of Union Status (PoUS) T2L/T2LF
Who should read: All those involved in moving Union Goods where Proof of Union Status (PoUS) is required.
Related Notification: eCustoms Helpdesk Notification Ref: 16/2023
Issued by: eCustoms Helpdesk
Queries to: ecustoms@revenue.ie
Issue Date: 09 November 2023

1. T2LF Introduction

As advised in eCustoms Helpdesk Notification 16/2023, the European Commission is launching a new electronic Trader Portal on 1 March 2024 for processing all PoUS documents in all Member States (MS). Paper copies of documents will no longer be acceptable in any MS after the launch date. This
is in line with the Union Customs Code (UCC) requirement that all exchanges of information should be made electronically. The new Portal will be accessible through a trader’s ROS account and will require manual input of the required data. There will be no requirement on traders to develop any new software to access the Portal.


The new electronic PoUS system will be delivered in two phases:

  • Phase 1 will become operational on the 1 March 2024 and will cover T2L/T2LF documents.
  • Phase 2 will cover PoUS in the form of the customs goods manifest (CGM) and will only apply to maritime transport. The current deployment date for phase 2 is August 2025.

2. Further information

The European Commission are developing an eLearning module for Economic Operators on the new electronic PoUS system which will be available in early 2024. In addition, Revenue will host information webinars for traders in early 2024.


Further information will be provided on the eLearning modules and webinars in due course.