Proof of Union Status

From 1st March 2024, there will be a new European system to store, manage and retrieve 'Proof of Union Status' (PoUS). This will replace the T2L certificate and suppliers’ declarations with a digital way of proving the customs status of Union goods.

Union goods are those produced in the customs territory of the EU, or imported goods that are in free circulation, i.e. have had all import duties and taxes paid.

Union goods are not subject to EU customs processes. All goods within the customs territory of the Union that are not under customs control are presumed to be Union goods. Goods produced or are in free circulation in Northern Ireland can also benefit from these arrangements.

If goods are transported between EU countries and Northern Ireland by a route that deviates outside the customs territory of the EU, including goods moving through Great Britain, the customs status of the Union goods must be proved when the goods return to the customs territory of the EU. This is called ‘Proof of Union Status’ (PoUS).

Click here for HMRC guidance and more information.

Transit and Regular Shipping Services (RSS) 
Transit and Regular Shipping Services are not affected by the introduction of the new PoUS system and will continue to confirm the status of goods as they do currently.

How to get ready to use the new digital system  
From 1‌‌‌ ‌‌March 2024, customers will need to use the new PoUS system to upload their data to create an endorsement request. To access PoUS via the EU Portal traders will need to register for Uniform User Management (UUM). 

Initially you should email admin.uum@hmrc.gov.uk providing the following information:  

-your name and email address

-confirmation you want to register

-your Northern Ireland business address

-your XI EORI number

You will then be sent a link to register onto the EU trader portal to authenticate access and allow you to access the PoUS system when it is available in March 2024.   

Once registered, traders will be able to submit a PoUS endorsement request. HMRC will then consider the request and, if satisfied, endorse the PoUS, which will be available to customs authorities in EU countries.  

PoUS will remain valid for 90 days following their endorsement. Retrospective applications for the endorsement of a PoUS will only be approved in exceptional circumstances.  

For more information
Please read the legislative text and access the free training course.