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Proof of Union status and application in Northern Ireland

Goods with Union status are goods that have the right to circulate freely in the EU single market and Northern Ireland. It is not required that goods are produced in the EU to receive Union status, nor does it mean they are of EU origin. Goods produced in Northern Ireland can benefit from being automatically classed as having Union status due to the unique market access benefits granted to Northern Ireland businesses under the Windsor Framework.

Goods that are produced or are in free circulation in Northern Ireland can benefit from Union status if they wish to do so.

Goods will have Union status where they are:

• wholly obtained in EU countries or Northern Ireland
• brought into the EU or Northern Ireland and released for free circulation
• produced in the EU or Northern Ireland using only imported materials that have been released for free circulation or a mix of such imported materials and wholly obtained EU or Northern Irish goods

Proving Union status when moving goods into the EU from Northern Ireland or into Northern Ireland from the EU, removes the need for further customs processes or duties. Union status cannot be assumed when goods arrive in Northern Ireland or an EU country if they have travelled outside of Northern Ireland or the EU during their journey, such as those being transported by air or sea. This is particularly relevant to traders moving goods to or from Northern Ireland through Great Britain (England, Scotland and Wales) to the EU.

This is the same requirement as when goods are moving from the Republic of Ireland to another EU country, or between EU countries where goods have travelled outside the EU during their journey, such as those being transported by air or sea.

Goods moving by land between Northern Ireland and the Republic of Ireland do not require Proof of Union status.

Moving goods with Union status by land through Great Britain

Your goods will lose Union status if they both:

• enter Great Britain
• do not travel under the transit procedure

In order to retain Union status, goods moving between Northern Ireland and an EU country travelling across Great Britain by road will need to complete a 鈥楾2 transit declaration鈥�. This allows goods to retain Union status when arriving at the destination of the transit journey.

Find out more about using transit to move goods out of, into and through the UK.

Moving goods with Union status by air under a single transport document

If your goods are moved between Northern Ireland and an EU country by air under a single transport document, you do not need to prove Union status. The journey can include transhipment of goods in Northern Ireland or EU countries.

Proving Union status with a commercial invoice or transport document

If you are moving Union goods with a value of under 鈧�15,000, Union status can be proven by a commercial invoice or transport document, providing that they only cover Union goods.

Proving Union status with a T2L or T2LF

A T2L or T2LF document can prove the Union status of goods regardless of their value. These are now electronic documents held on the Proof of Union status system.

A T2L proves that goods have Union status.

A T2LF proves that goods have Union status but indicates they are from a Special Territory of the EU and that the goods may be subject to VAT on arrival in Northern Ireland or elsewhere in the EU.

To access the Proof of Union status system you鈥檒l need to register so that you can access the EU Customs Trader Portal.

Proving Union status with a Customs Goods Manifest

A Customs Goods Manifest (CGM or CGMF) is an alternative method to the T2L for shipping movements only.

From 15 August 2025, the shipping manifest has changed to a CGM or CGMF to prove Union status.

These types of goods are normally indicated by 鈥楥鈥� status (or similar) within shipping inventories.

A CGMF proves that goods have Union status but they also indicate if the goods are:

• from a special territory of the EU
• subject to VAT on arrival

If you or your agent holds Authorised Issuer (ACP) status

You can enter details of Union goods using the shipping inventory without customs approval or endorsement.

For more information about ACP status, read the 鈥楤ecoming an Authorised Issuer (ACP)鈥� section of this guidance.

If you or your agent does not hold ACP status

You will need HMRC to approve the Union status goods on the CGM or CGMF before entering the data into the inventory system. This is done using the Proof of Union status system.

You then need to make another request to HMRC for endorsement of your goods on presentation with the same system.

To ask HMRC to approve a CGM or CGMF request, you need to register for the EU Customs Trader Portal.

Information you need to keep when using a CGM or CGMF

You need to keep information based on the data requirements and present it to HMRC upon request.

You can check the data requirements for a Customs Goods Manifest.

Register to get access to the EU Customs Trader Portal

You鈥檒l need to email: admin.uum@hmrc.gov.uk.

You鈥檒l need to tell us your:

• name
• contact email address
• address of your Northern Ireland operation
• EORI number starting XI

For more information on the UUM system, check the .

You鈥檒l then need to:

1. Sign in to the EU Customs Trader Portal.

2. Enter your movement details using the Proof of Union status application.

3. Upload the requested data to the Proof of Union status system, either T2L, T2LF, CGM or CGMF.

You may be asked to upload additional information, if so, details of what is required will be provided.

You can find more information in the Transit Manual Supplement under section 2.6 Authentication of Proof of Customs Status.

An HMRC officer will review your information and they:

• decide whether to agree the request for proof of Union status 鈥� if the request is agreed you鈥檒l get a master reference number
• may ask you for further information or reject the request

When proof of Union status is confirmed, it is valid for 90 days.

The system will be available for use 7 days a week. We aim to process all claims within 2 working days.

You can complete the to help you:

• understand how the PoUS system works
• complete the process of obtaining and presenting a Proof of Union status through the electronic procedure

Becoming an Authorised Issuer (ACP)

You can choose to use, or to become, an ACP to approve your T2L, T2LF, CGM or CGMF instead of a HMRC officer.

ACPs may be approved to authenticate Proof of Union status. A customs officer will not need to endorse the request for Proof of Union status.

A master reference number or other unique identifier will automatically be provided when the ACP submits either:

• the T2L or T2LF on the EU PoUS system
• a CGM or CGMF on the inventory system

How to apply to be an ACP

If you meet the conditions, you can email HMRC at admin.uum@hmrc.gov.uk.

You must include your:

• name
• business address
• email address
• EORI number starting EU or XI

You also must:

• be established in the EU or Northern Ireland
• have not committed any serious or repeated offences against customs or tax law
• keep records which allow the customs authorities to carry out effective controls

You can also become an ACP if you:

• have been granted Authorised Economic Operator status (AEO)
• are established in Northern Ireland

You will still need to apply on the system for ACP status.

If HMRC confirm your eligibility

1. We will contact you to provide temporary sign in credentials.

2. You can register on Uniform User Management & Digital Signature System 鈥� it acts as a gateway for access to EU systems, including the Proof of Union status system digital service.

Next, you will need to:

1. Sign in.

2. Validate and update your聽credentials 鈥� you will be able to access the EU Customs Declarations Management Software (CDMS) system鈥�.

3. Upload the application data into聽the relevant screen for ACP applications.

4. Get your decision and an authorisation number.

You鈥檒l then be eligible to request access to the Proof of Union status system to upload data.

Moving goods with Union status on a Regular Shipping Service

If your goods are on a Regular Shipping Service (RSS) you do not need to prove Union status.

A Regular Shipping Service:

• carries goods in vessels that only travel between ports in Northern Ireland or the EU
• does not make any calls to any port outside Northern Ireland or the EU
• does not stop at any freeport in Northern Ireland or the EU or make any transhipment of goods at sea

To become an RSS in either the EU or Northern Ireland, you must:

• have an EORI number starting XI or EU
• be established in either an EU member state or Northern Ireland
• have not committed any serious or repeated offences against customs or tax law
• keep records which enable the customs authorities to carry out effective controls
• operate a regular short sea shipping service between ports in the EU or Northern Ireland 鈥� intermediate calls outside this territory, including free zones of control type I, or transhipments on the high seas are not allowed

How to apply

If you meet the conditions, you can email HMRC at聽admin.uum@hmrc.gov.uk.

You must include your:

• business address
• EORI聽(EU or XI)
• name
• email address

If HMRC confirm your eligibility or you do not already hold UUM access

If you do not hold UUM access and HMRC confirm your eligibility we鈥檒l contact you to provide temporary sign in credentials.

You can register on the Uniform User Management & Digital Signature System. It acts as a gateway for access to EU systems, including the Customs Decisions System which manages customs decisions.

Next, you will need to:

1. Sign in.

2. Validate and update your聽credentials 鈥� you will be able to access the EU Customs Decisions System鈥�.

3. Upload the application data into聽the relevant screen for RSS applications. This must include the routes you intend to operate and the contact details of your representatives at each port.

4. HMRC will contact the customs authorities of the EU Member States in which the nominated ports are situated, requesting their agreement to the authorisation.

5. If Customs are satisfied with the application and no objections are received from the Member States within 15 days, HMRC will grant the authorisation as a RSS. HMRC will notify the corresponding authorities in the other EU Member States concerned of the authorisation. If the application is refused, HMRC will inform the applicant of the reasons in writing.

6. Get your decision and an authorisation number.

Post authorisation

When the RSS authorisation is granted, the authorised shipping company must notify any changes to the information originally submitted, together with the date and time when the changes take place, by accessing the authorisation and making the necessary request for amendment through the Customs Decisions System.

HMRC may monitor and reassess the authorisation on a regular basis to make sure that the criteria continues to be met and will contact the holder of the authorisation if any issues arise.