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Goods Not in Free Circulation

Goods Not in Free Circulation within the European Union

Goods not in free circulation require a commercial invoice. These goods include:

  • Goods that do not originate in the European Union (EU) and upon which duty and Value Added Taxes (VAT) have not been paid (Status T1)
  • Goods travelling from one EU country to another through a European Free Trade Agreement (EFTA) country or goods travelling to and from the Channel Islands (Status T2)
  • Goods consigned to and from Spain and Portugal that are the subject of transitional rates of duty (Spain -Status T2E and Portugal -Status T2P)
  • Shipments to non-continental and overseas territories of member nations of the EU such as Canary Islands, Faroe Islands, French Guyana, Greenland, Guadeloupe, Martinique, Mount Athos, Reunion, St. Pierre and San Marino
  • Shipments to Andorra