T2 is the transit declaration used to move European Union goods through a common transit country without losing their Union status. T2L, by contrast, is not a transport document but a status document proving that goods are Union goods. Türkiye has been a party to common transit since 2012; however, because Turkish goods are not Union goods, T1 rather than T2 is used for cargo leaving Türkiye.
The difference between T2, T2F and T2L
In the common transit system, the leading letter and number indicate the customs status of the goods. T1 is for non-Union goods; the T2 family is used for cargo in free circulation in the EU, that is, goods with Union status.
| Code | What is it for? | Typical example |
|---|---|---|
| T1 | Duty-suspended transit of non-Union goods | Machinery travelling from Mersin via Bulgaria to Austria |
| T2 | Union goods keeping their status while passing through a common transit country | Cargo travelling from Italy via Switzerland to Germany |
| T2F | Union goods going to or coming from the EU's special fiscal territories | Shipments involving the Canary Islands |
| T2L / T2LF | Not a transit declaration; proof of Union status | Cargo carried between two EU ports on a vessel calling at a non-EU port |
What is it for?
When Union goods leave the EU customs territory and cannot prove their status on re-entry, they are treated like non-EU goods: import duties and trade policy measures come into play. A T2 declaration keeps a record of this status while the cargo passes through a common transit country such as Switzerland or Serbia. T2L is the way to say on arrival “these goods are already Union goods” when the cargo is not placed under a transit procedure, for example when it travels by sea.
Who issues it and how is it lodged?
- T2 declaration: Lodged electronically via NCTS at the office of departure in the EU by the holder of the procedure (consignor, carrier or forwarder) or their representative. Guarantee and sealing rules are the same as for T1; once the declaration is accepted, an MRN is issued and the transit accompanying document travels with the vehicle.
- T2L: Issued by the owner of the goods or the declarant and endorsed by the EU customs administration. Customs may authorise frequent users to issue status documents themselves. For low-value consignments, status can also be proved by the commercial invoice or the transport document.
When do you come across T2 in Türkiye?
Türkiye has been a party to the Common Transit Convention since 1 December 2012. In addition to the 27 EU countries and four EFTA countries, the European Commission's list includes North Macedonia, Serbia, the United Kingdom and Ukraine; the most recent accessions are Georgia (1 February 2025), Moldova and Montenegro (both 1 November 2025).
Because Türkiye is not an EU member, goods produced in Türkiye or in free circulation there are not Union goods. Therefore:
- For cargo leaving Türkiye for the EU, the transit declaration is T1.
- For industrial products covered by the Customs Union, duty-free entry is secured with the A.TR movement certificate; it does not replace a T2L and should not be confused with one.
- In Türkiye, a T2 declaration as a rule arises only in limited cases, such as Union goods that arrived from the EU under T2 and are re-dispatched from Türkiye.
- According to the Ministry of Trade (Ticaret Bakanlığı), goods cannot be moved from one point to another within the Turkish customs territory under the common transit procedure; domestic transit is carried out with a national declaration.
Common mistakes
- Mistaking T2L for a transit declaration and ignoring the guarantee and sealing rules
- Trying to have a “T2L” issued without realising that the document the EU buyer wants is the A.TR
- The number of packages and the description on the status document not matching the transport document
When to choose T1 and when T2 is compared with examples in the difference between T1 and T2 entry. Under transit customs clearance, Voltim Global has transit declarations prepared through contracted customs brokers together with the shipment plan.