The T2L is a customs document proving the Union (Community) status of goods. When EU goods cross a non-EU country (e.g., Switzerland in transit, or by sea with non-EU port calls), they must prove their Union status when re-entering the EU customs territory. Without T2L, goods are treated as non-Union goods and subject to duties and VAT. T2L differs from T2: T2 is a transit document covering physical movement under customs bond, while T2L is a status document certifying goods are in EU free circulation. Particularly important for maritime shipments between EU ports calling at non-EU ports, goods transiting Switzerland, and air shipments with non-EU stopovers. As part of EU customs digitalisation, the paper T2L is being progressively replaced by the electronic PoUS (Proof of Union Status) system.