T2 is a transit declaration and must be drawn up when cargo for example transits to Italy through Switzerland. The T2 document is deregistered in NCTS at the Italian border, after which it can continue.
For groupage shipments/trailers, one consignee and one consignor are used. Declarations can never have multiple recipients. The various consignments in the groupage trailer are indicated in the BIS list after the declaration. The addressed party in the declaration is usually the customs office of deregistration.