Union/Non-Union Merchandise
Customs status distinguishing goods moving freely within the EU from those which have not yet been cleared by customs.
Union / Non-Union Goods (Customs Status)
The customs status of a good determines whether it is considered “Union” (free movement) or “non-Union” (under customs supervision). It is a fundamental concept of European customs law.
Union Merchandise
A good has Union status when it is entirely obtained in the customs territory of the EU without the addition of third country materials, when it has been imported from third countries and released for free circulation (duty paid), or when it has been obtained in the EU from goods in the two previous categories.
Non-Union merchandise
Any merchandise that is not “Union” is “non-Union”. It remains under customs surveillance and cannot circulate freely within the EU without being placed under a customs procedure.
Practical importance
The customs status determines whether customs duties are due, whether the goods can move freely between Member States, which customs regime can be requested and which reporting obligations apply.
Proof of Union status
The T2L document (or T2LF for some territories) serves as proof of the Union status of the goods. It is necessary when Union goods temporarily leave the customs territory (e.g. transit via Switzerland) and must prove their status on return.
Loss of status
Union goods lose their status if they leave the customs territory of the EU (unless they are covered by a T2L document or a T2 internal transit).