T2 (NCTS) is a computer document issued by one customs (Departure Office) and destined for another customs (Destination Office). T2 is assigned a number called MRN that is unique throughout the European Union and recognizable throughout its territory (T1 appears in Box 1 of the SAD model). T2 is used when an EU shipment is to be made from one point to another in the European Union, but passing through territory outside the customs territory of the European Union (e.g., shipment from Italy to Germany passing through Switzerland).
T2 is used in the exchange of EU shipments between the European Union and the Republic of San Marino because this state is not part of the customs territory of the European Union, although it is considered a member of the European Union. In contrast, no customs documents are required in direct trade between Italy and San Marino.