Applying for "approved exhibitor" status to prove the Union status of goods
Source: BUS Rheinland-PfalzAll goods located in the customs territory of the Union generally have the customs status of Union goods without further proof. If Union goods are transported between 2 locations within the customs territory of the Union and temporarily leave the customs territory of the Union during this transport, it is necessary to prove their status as Union goods. To do this, you must present the relevant documents to the competent customs office before the transportation of the goods begins. The competent customs office will then affix a stamp to the relevant document.
As the holder of an authorization with the status of "approved exhibitor", you can simplify the procedure for proving the Union status of goods to the customs authorities.
As an "authorized exhibitor", you are entitled to do so:
- issue T2L or T2LF without applying for an endorsement from the competent customs office,
- issue the goods manifest of a shipping company without applying for an endorsement from the competent customs office,
- prove the Union status of goods by means of an invoice or a transport document without the need for an endorsement by the competent customs office (if the value of the Union goods exceeds EUR 15,000)
You must submit a written or electronic application to be granted the status of "approved issuer". The form of application depends on whether the authorization is to be valid only in Germany or also in other member states.
As an approved exhibitor, you have various obligations to provide evidence and retain records to prove the status of Union goods to the customs authorities.