Proof of Union Status

A new digital system to manage 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.

What is changing?

From 1 March 2024, there will be a new European system to store, manage and retrieve proving the customs status of Union goods. 

Union status and Transit

If goods are imported into a non-Union country, they lose their Union status unless the goods are placed under a suitable customs control. Goods moving by road from Northern Ireland, through Great Britain and then on to EU countries through the transit customs procedure will need to ensure they can provide a valid PoUS endorsement reference in order to retain their Union Status. 

Goods moved under a transit declaration that demonstrates their Union status will be able to enter the EU home market without further customs procedures when they reach their destination.

Transit is not affected by the introduction of the new PoUS system and will continue to confirm the status of goods as it does currently. If using the Internal Transit Procedure (T2)-  Union Goods will retain their Union Status even when temporarily leaving the customs territory of the union and there will be no requirement to prove their union status. For any scenario where there has previously been a requirement to supply proof of union status when completing a transit movement (T2L/T2LF), this must now be supplied via a valid PoUS endorsement reference.

If the goods being moved are not union goods, use of the T1 external Transit procedure continues as normal.

Proving Union Status without Transit.

1. Regular Shipping Services (RSS) Vessels that make regular journeys between Northern Ireland and EU countries, without landing in non-EU countries, will be able to apply to be Regular Shipping Services. Goods carried on Regular Shipping Services do not need to provide separate PoUS. Regular Shipping Services are not affected by the introduction of the new PoUS system and will continue to confirm the status of goods as it does currently.

2. declarations and T2L Certificates The use of official statements to demonstrate the value of your goods is ending on 1 March, when customers will be expected to use the new digital system.  This also applies to those who use T2L certificates to demonstrate Union status. 

Get ready to use the new (HMRC) 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).