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,produced or are in free circulation in Northern Ireland arecan able to 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
• obtained or produced in the EU,EU thator Northern Ireland using only incorporateimported Unionmaterials 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,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 couldis be particularly relevant to traders moving goods to or from Northern Ireland through Great Britain (England, Scotland and Wales) to the EU, or for goods moving from Northern Ireland through Ireland to another EU country for the Ireland to EU leg of the journey.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. This is a longstanding EU policy and is not affected by this change, which concerns the system for obtaining proof of Union status under certain circumstances.

Goods moving by land between Northern Ireland and the Republic of Ireland do not require proofProof 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 ‘T2 transit declaration’. 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 €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 Statusstatus system.

A T2L proves that goods have Union status.

A T2LF,T2LF which businesses in Northern Ireland will not need to use, also 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. You can find out more about T2L and T2LF in UK Trade Tariff: other documents and procedures.

To access the Proof of Union Statusstatus system you’ll 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 ‘C’ 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 ‘Becoming an Authorised Issuer (ACP)’ 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’ll need to email: admin.uum@hmrc.gov.uk.

You’ll 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 Customs and Tax EU Learning Portal.

You’ll then need to:

1. Sign in to the EU Customs Trader Portal.

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

3. Upload the requested data to the Proof of Union Statusstatus system.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 — if the request is agreed you’ll get a master reference number (MRN)
• may ask you for further information or reject the request

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

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Issuer (ACP)

You can choose to use, or to become, an authorisedACP issuer to approve your T2LT2L, T2LF, CGM or T2LFCGMF instead of ana HMRC officer.

Becoming an authorised issuer

AuthorisedACPs issuers (ACP on EU systems) may be approved to authenticate proofProof of Union status. A customs officer will not need to endorse the request for proofProof of Union statusstatus.

A and a master reference number or other unique identifier will automatically be provided when the authorisedACP issuer submits either:

• the T2L/FT2L dataor ontoT2LF on the system.
  EU PoUS system
• a CGM or CGMF on the inventory system

To

How becometo apply to be an authorisedACP

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

You must include your:

• havename
• business anaddress
• email address
• EORI number starting XIEU or EUXI

You also must:

• be established in the EU or Northern Ireland
• have not committed any serious or repeated offences prohibitedagainst by customs or tax legislationlaw
• keep records which enableallow the customs authorities to carry out effective controls

You can also become an authorisedACP issuer, if you you:

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

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

How to apply to be an authorised issuer

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

You must include your:

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

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 — it acts as a gateway for access to EU systems, including the Proof of Union Statusstatus system digital service.

Next, you will need to:

1. Sign in.

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

3. Upload the application data into the relevant screen for authorisedACP issuer (ACP) applications.

4. Get your decision and an authorisation number.

You’ll then be eligible to request access to the Proof of Union Statusstatus system to upload data.

Proving Union status for goods moving by sea using the shipping companies manifest

An appropriately endorsed shipping company manifest can prove Union status for goods of any value. For more information on shipping company manifests please see the Transit Manual.

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 and
• does not stop at any freeport in Northern Ireland or the EU or make any transhipment of goods at sea

To become aan RegularRSS Shipping Service in either the EU or Northern Ireland, you must:

• have an 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 prohibitedagainst by customs or tax legislationlaw
• 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 — 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 admin.uum@hmrc.gov.uk.

You must include your:

• business address
• EORI (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’ll 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 credentials — you will be able to access the EU Customs Decisions System​.

3. Upload the application data into the relevant screen for RegularRSS Shipping Service (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 RegularRSS. Shipping Service. 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 RegularRSS Shipping Service 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.