TIR Convention – 1975

THE TIR CONVENTION, 1975

This Chapter contains the complete text of the TIR Convention, 1975, as of

10 October 2013. The lay-out of this Chapter follows the structure of the TIR

Convention, 1975.

Explanatory Notes contained in Annex 6 and Annex 7, Part III of the

Convention have been placed, however, with the provisions in the Convention to which

they relate (with the exception of the sketches contained in Annex 6). In accordance

with Article 43 of the Convention, the Explanatory Notes interpret certain provisions of

the Convention and of its Annexes. They also describe certain recommended practices.

The Explanatory Notes do not modify the provisions of this Convention or of its

Annexes but merely make their contents, meaning and scope more precise. In particular,

having regard to the provisions of Article 12 of this Convention and of Annex 2 relating

to the technical conditions for the approval of road vehicles for transport under Customs

seal, the Explanatory Notes specify, where appropriate, the construction techniques to

be accepted by the Contracting Parties as complying with those provisions. The

Explanatory Notes also specify, where appropriate, which construction techniques do

not comply with those provisions.

Thus, the Explanatory Notes provide a means of applying the provisions of this

Convention and of its Annexes so as to take into account the development of technology

and economic requirements.

Comments are also placed with the provisions of the Convention to which they

refer. The comments contained in the TIR Handbook are not legally binding for

Contracting Parties of the TIR Convention, 1975. They are, however, important for the

interpretation, harmonization and application of the Convention as they reflect the

opinion of the Administrative Committee for the TIR Convention, 1975 and of the

Working Party on Customs Questions affecting Transport of the United Nations

Economic Commission for Europe (UNECE), as is indicated in connection with each

comment.

{TRANS/GE.30/55, paragraph 40}

– 37 – TIR CONVENTION

2.1 BODY OF THE TIR CONVENTION, 1975

(INCLUDING EXPLANATORY NOTES

AND COMMENTS THERETO)

CUSTOMS CONVENTION ON THE INTERNATIONAL

TRANSPORT OF GOODS UNDER COVER OF TIR CARNETS

(TIR CONVENTION, 1975)

THE CONTRACTING PARTIES,

DESIRING to facilitate the international carriage of goods by road vehicle,

CONSIDERING that the improvement of the conditions of transport

constitutes one of the factors essential to the development of co-operation among

them,

DECLARING themselves in favour of a simplification and a harmonization

of administrative formalities in the field of international transport, in particular at

frontiers,

HAVE AGREED as follows:

Chapter I

GENERAL

(a) DEFINITIONS

Article 1

For the purposes of this Convention:

(a) The term “TIR transport” shall mean the transport of goods from a Customs

office of departure to a Customs office of destination under the procedure,

called the TIR procedure, laid down in this Convention;

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

TIR CONVENTION – 38 –

(b) the term “TIR operation” shall mean the part of a TIR transport that is

carried out in a Contracting Party from a Customs office of departure or

entry (en route) to a Customs office of destination or exit (en route);

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

Explanatory Note to Article 1 (b)

0.1 (b) Article 1 (b) implies that, where several Customs offices of departure or

destination are located in one or several countries, there may be more

than one TIR operation in a Contracting Party. Under these

circumstances the national leg of a TIR transport carried out between two

successive Customs offices, regardless of whether they are offices of

departure, destination or en route, can be considered as a TIR operation.

{ECE/TRANS/17/Amend.25; entered into force on 1 October 2005}

combination of vehicles or the container have been presented for purposes of

control to the Customs office of departure or entry (en route) together with

the load and the TIR Carnet relating thereto and that the TIR Carnet has

been accepted by the Customs office;

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

(d) the term “termination of a TIR operation” shall mean that the road vehicle,

the combination of vehicles or the container have been presented for

purposes of control to the Customs office of destination or of exit (en route)

together with the load and the TIR Carnet relating thereto;

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

(e) the term “discharge of a TIR operation” shall mean the recognition by

Customs authorities that the TIR operation has been terminated correctly in

a Contracting Party. This is established by the Customs authorities on the

basis of a comparison of the data or information available at the Customs

office of destination or exit (en route) and that available at the Customs office

of departure or entry (en route);

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

– 39 – TIR CONVENTION

(f) the term “import or export duties and taxes” shall mean Customs duties and

all other duties, taxes, fees and other charges which are collected on, or in

connection with, the import or export of goods, but not including fees and

charges limited in amount to the approximate cost of services rendered;

Explanatory Note to Article 1 (f)

0.1 (f) The fees and charges excepted in Article 1, subparagraph (f) mean all

sums, other than import or export duties and taxes, levied by Contracting

Parties on or in connection with importation or exportation. These sums

shall be limited in amount to the approximate cost of the services

rendered and shall not represent an indirect protection to domestic

products or a tax on imports or exports for fiscal purposes. Such fees and

charges include inter alia payments relating to:

– certificates of origin if they are required for transit,

– analyses carried out by Customs laboratories for control purposes,

– Customs inspections and other clearance operations carried out

outside normal working hours or away from Customs offices,

– inspections for sanitary, veterinary or phytopathological reasons.

{ECE/TRANS/17/Amend.21, entered into force on 12 May 2002}

(g) the term “road vehicle” shall mean not only any power-driven road vehicle

but also any trailer or semi-trailer designed to be coupled thereto;

(h) the term “combination of vehicles” shall mean coupled vehicles which travel

on the road as a unit;

(j) the term “container” shall mean an article of transport equipment (lift-van,

movable tank or other similar structure):

(i) fully or partially enclosed to constitute a compartment intended for

containing goods,

(ii) of a permanent character and accordingly strong enough to be suitable

for repeated use,

TIR CONVENTION – 40 –

(iii) specially designed to facilitate the transport of goods by one or more

modes of transport without intermediate reloading,

(iv) designed for ready handling, particularly when being transferred from

one mode of transport to another,

(v) designed to be easy to fill and to empty, and

(vi) having an internal volume of one cubic metre or more,

“demountable bodies” are to be treated as containers;

Explanatory Note to Article 1 (j)

0.1 (j) The term “demountable body” means a load compartment which has no

means of locomotion and which is designed in particular to be

transported upon a road vehicle, the chassis of which, together with the

under-framing of the body, is especially adapted for this purpose. It

covers also a swap-body which is a load compartment designed

especially for combined road and rail transport.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

Explanatory Note to Article 1 (j) (i)

0.1 (j) (i) The term “partially enclosed”, as applied to equipment in Article 1,

subparagraph (j) (i), relates to equipment generally consisting of a floor

and a superstructure marking off a loading space equivalent to that of a

closed container. The superstructure is generally made up of metal

members forming the frame of a container. Containers of this type may

also comprise one or more lateral or frontal walls. In some cases there is

only a roof attached to the floor by uprights. This type of container is

used in particular for the transport of bulky goods (motor cars, for

example).

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

(k) the term “Customs office of departure” shall mean any Customs office of a

Contracting Party where the TIR transport of a load or part load of goods

begins;

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

– 41 – TIR CONVENTION

(l) the term “Customs office of destination” shall mean any Customs office of a

Contracting Party where the TIR transport of a load or part load of goods

ends;

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

(m) the term “Customs office en route” shall mean any Customs office of a

Contracting Party through which a road vehicle, combination of vehicles or

container enters or leaves this Contracting Party in the course of a TIR

transport;

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

(n) the term “person” shall mean both natural and legal persons;

(o) the term “holder” of a TIR Carnet shall mean the person to whom a TIR

Carnet has been issued in accordance with the relevant provisions of the

Convention and on whose behalf a Customs declaration has been made in the

form of a TIR Carnet indicating a wish to place goods under the TIR

procedure at the Customs office of departure. He shall be responsible for

presentation of the road vehicle, the combination of vehicles or the container

together with the load and the TIR Carnet relating thereto at the Customs

office of departure, the Customs office en route and the Customs office of

destination and for due observance of the other relevant provisions of the

Convention;

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

(p) the term “heavy or bulky goods” shall mean any heavy or bulky object which

because of its weight, size or nature is not normally carried in a closed road

vehicle or closed container;

(q) the term “guaranteeing association” shall mean an association

authorized by the Customs authorities of a Contracting Party to act as

guarantor for persons using the TIR procedure.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

(r) the term “international organization” shall mean an organization authorized

by the Administrative Committee to take on responsibility for the effective

organization and functioning of an international guarantee system.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

TIR CONVENTION – 42 –

(b) SCOPE

Article 2

This Convention shall apply to the transport of goods without intermediate

reloading, in road vehicles, combinations of vehicles or in containers, across one or

more frontiers between a Customs office of departure of one Contracting Party

and a Customs office of destination of another or of the same Contracting Party,

provided that some portion of the journey between the beginning and the end of

the TIR transport is made by road.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

Explanatory Notes to Article 2

0.2-1 Article 2 provides that a transport operation under cover of a TIR Carnet

may begin and end in the same country on condition that part of the

journey is performed in foreign territory. In such cases there is nothing to

prevent the Customs authorities of the country of departure from

requiring, in addition to the TIR Carnet, a national document, intended to

ensure duty-free reimportation of the goods. It is nevertheless

recommended that Customs authorities should not insist on the use of

such a document but accept instead an appropriate endorsement on the

TIR Carnet.

0.2-2 The provisions of this Article allow goods to be carried under cover of a

TIR Carnet when only part of the journey is made by road. They do not

specify what part of the journey has to be made by road and it is

sufficient that this should occur at some point between the beginning and

the end of the TIR transport. However, it may happen that, for

unforeseen reasons of a commercial or accidental nature, no part of the

journey can be made by road, despite the intentions of the sender at the

start of the journey. In these exceptional cases the Contracting Parties

shall nevertheless accept the TIR Carnet and the liability of the

guaranteeing associations shall remain in force.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

– 43 – TIR CONVENTION

Comments to Article 2

Use of TIR Carnets

On some occasions TIR Carnets have been used for journeys entirely

within a country (for instance from an office in the interior of the

country to the frontier exit office, without presentation of the Carnet on

entry to the following country) for the purpose of obtaining Customs

seals for fraudulent purposes.

IRU undertakes to inform the national Customs authorities of such

cases.

{TRANS/GE.30/AC.2/12, paragraph 34; TRANS/GE.30/35,

paragraphs 64 and 65}

Use of the TIR procedure in case a part of the journey is not made by

road

According to Article 2 of the Convention, as long as some portion of the

journey between the beginning and the end of a TIR transport is made

by road, other modes of transport (railways, inland waterways, etc.) can

be used. During a non-road leg, the holder of a TIR Carnet may either:

– ask the Customs authorities to suspend the TIR transport in

accordance with the provisions of Article 26, paragraph 2 of the

Convention. In order to resume the suspended TIR transport,

Customs treatment and Customs control should be available at the

end of the non-road leg. If the whole part of the journey in the

country of departure is not made by road, the TIR operation may

start and be immediately certified as terminated at the Customs office

of departure by tearing off both vouchers No. 1 and No. 2 of the TIR

Carnet. Under these circumstances, no TIR guarantee is provided for

the remainder of the journey inside this country. However, the TIR

transport could be easily resumed at the Customs office situated at

the end of the non-road leg in another Contracting Party in

accordance with the provisions of Article 26 of the Convention; or

TIR CONVENTION – 44 –

– use the TIR procedure. However, in this case the holder should take

into account that a TIR operation in a given country may apply only

in case the national Customs authorities are in a position to ensure

the proper treatment of the TIR Carnet at the following points (as

applicable): entry (en route), exit (en route) and destination.

{TRANS/WP.30.AC.2/67, paragraph 64 and Annex 4}

Article 3

For the provisions of this Convention to become applicable:

(a) the transport operation must be performed

(i) by means of road vehicles, combinations of vehicles or containers

previously approved under the conditions set forth in

Chapter III (a), or

(ii) by means of other road vehicles, other combinations of vehicles or

other containers under the conditions set forth in Chapter III (c),

(iii) by road vehicles or special vehicles such as buses, cranes,

sweepers, concrete-laying machines, etc. exported and therefore

themselves considered as goods travelling by their own means

from a Customs office of departure to a Customs office of

destination under the conditions set forth in Chapter III (c). In

case such vehicles are carrying other goods, the conditions as

referred to under (i) or (ii) above shall apply accordingly;

– 45 – TIR CONVENTION

Explanatory note to Article 3 (a)

0.3 (a) (iii) The provisions of Article 3(a) (iii) do not cover passenger cars (HS-code

8703) travelling by their own means. However, passenger cars may be

carried under the TIR procedure if transported by means of other

vehicles as referred to in subparagraphs (a) (i) and (a) (ii) of Article 3.

{ECE/TRANS/17/Amend.28bis; entered into force on 1 October 2009}

(b) the transport operations must be guaranteed by associations approved in

accordance with the provisions of Article 6 and must be performed under

cover of a TIR Carnet, which shall conform to the model reproduced in

Annex 1 to this Convention.

{ECE/TRANS/17/Amend.22; entered into force on 12 May 2002}

Comments to Article 3

Road vehicles considered as heavy or bulky goods

If road vehicles or special vehicles regarded themselves as heavy or

bulky goods are carrying other heavy or bulky goods so that both

vehicle and goods at the same time fulfil the conditions set forth in

Chapter III (c) of the Convention, only one TIR Carnet is needed

bearing at the cover and all vouchers of the TIR Carnet the endorsement

set forth in Article 32 of the Convention. If such vehicles are carrying

normal goods in the load compartment or in containers, the vehicle or

the containers must be previously approved under the conditions set

forth in Chapter III (a) and the load compartment or the containers have

to be sealed.

TIR CONVENTION – 46 –

The provisions of Article 3 (a) (iii) of the Convention apply in the case of

road vehicles or special vehicles being exported from the country where

the Customs office of departure is located and being imported into

another country where the Customs office of destination is located. In

this case, the provisions of Article 15 of the Convention referring to the

temporary importation of a road vehicle are not applicable. Thus, the

Customs documents in respect of temporary importation of such vehicles

are not required.

{TRANS/WP.30/AC.2/65, paragraphs 39 and 40 and Annex 2;

TRANS/WP.30/AC.2/59, paragraphs 61 and 62 and Annex 6;

TRANS/WP.30/200, paragraph 72}

TIR procedure and postal items

According to Chapter 2 of Specific Annex J to the International

Convention on the Simplification and Harmonization of Customs

procedures (Revised Kyoto Convention), postal items are not subject to

Customs formalities whilst they are being conveyed in transit. Therefore,

the TIR procedure should not apply to postal items which are defined as

letter-post and parcels, as described in the Acts of the Universal Postal

Union currently in force, when carried by or for postal services.

{ECE/TRANS/WP.30/AC.2/2008/3, paragraph 17;

ECE/TRANS/WP.30/AC.2/95, paragraph 28;

ECE/TRANS/WP.30/AC.2/95/ Corr. 2}

Article 4

Goods carried under the TIR procedure shall not be subjected to the

payment or deposit of import or export duties and taxes at Customs offices en

route.

Comments to Article 4

Please refer to the comments to Explanatory Note 0.8.3 (Duties and

taxes at risk) and to Article 23 (Escort of road vehicles).

– 47 – TIR CONVENTION

Relief from the payment or additional security of import or export duties

and taxes.

The basic principle of Customs transit is relief from the payment of

import or export duties and taxes for goods in transit, provided that any

security required has been furnished. As the goods carried under the TIR

procedure are at any moment covered by the guarantee, as referred to in

Article 3 (b), in the course of a TIR transport neither payment of import

or export duties and taxes nor security in any other form shall be

required in any Contracting Party involved in the TIR transport.

(ECE/TRANS/WP.30/240, paragraph 28; ECE/TRANS/WP.30/AC.2/97,

paragraph 28)

Article 5

Goods carried under the TIR procedure in sealed road vehicles,

combinations of vehicles or containers shall not as a general rule be subjected to

examination at Customs offices en route.

However, to prevent abuses, Customs authorities may in exceptional cases,

and particularly when irregularity is suspected, carry out an examination of the

goods at such offices.

Explanatory Note to Article 5

0.5 This Article does not exclude the right to carry out spot checks on the

goods but stresses that these checks should be very limited in number.

The international TIR Carnet procedure, in fact, provides protection

greater than that given by national procedures. Firstly the particulars on

the TIR Carnet relating to the goods must agree with the particulars

given on the Customs documents which may be required in the country

of departure. In addition the countries of transit and destination are given

protection by the controls which are carried out at departure and which

are certified by the Customs authorities at the office of departure (see

Explanatory Note to Article 19).

TIR CONVENTION – 48 –

Comment to Article 5, paragraph 2

Examinations at Customs offices en route or spot checks at the request of

transport operators

The exceptional cases, mentioned in Article 5, paragraph 2 include

those where Customs authorities carry out examinations either at

Customs offices en route or in the course of the journey on particular

request from transport operators, who have suspicion that any

irregularity has occurred in the course of the TIR transport. In such a

situation Customs authorities should not refuse to carry out the

examination unless they deem the request not to be justified.

In cases where the Customs authorities carry out an examination on

request by the transport operator, the charges involved will be borne by

the latter, in accordance with the provisions of Article 46, paragraph 1

and its comment, together with all other costs that may arise as a

consequence of the examination.

{TRANS/WP.30/196, paragraphs 66 and 67 and Annex 3;

TRANS/WP.30/AC.2/63, paragraph 63 and Annex 3}

Chapter II

ISSUE OF TIR CARNETS

LIABILITY OF GUARANTEEING ASSOCIATIONS

Article 6

Each Contracting Party may authorize associations to issue TIR Carnets,

either directly or through corresponding associations, and to act as guarantors, as

long as the minimum conditions and requirements, as laid down in Annex 9, Part I,

are complied with. The authorization shall be revoked if the minimum conditions

and requirements contained in Annex 9, Part I are no longer fulfilled.

{ECE/TRANS/17/Amend.19; entered into force on 17 February 1999}

An association shall not be approved in any country unless its guarantee

also covers the liabilities incurred in that country in connection with operations

under cover of TIR Carnets issued by foreign associations affiliated to the same

international organization as that to which it is itself affiliated.

– 49 – TIR CONVENTION

Explanatory Note to Article 6, paragraph 2

0.6.2 Under the provisions of this paragraph, the Customs authorities of a

country may approve more than one association, each of which may

incur liability arising from the operations undertaken under cover of the

Carnets issued by it or by its corresponding associations.

2 bis An international organization shall be authorized by the Administrative

Committee to take on responsibility for the effective organization and functioning

of an international guarantee system. The authorization shall be granted as long as

the organization fulfils the conditions and requirements laid down in Annex 9, Part

III. The Administrative Committee may revoke the authorization if these

conditions and requirements are no longer fulfilled.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002;

ECE/TRANS/17/Amend.31; entered into force on 10 October 2013}

Explanatory Notes to Article 6, paragraph 2 bis

0.6.2 bis-1 The relationship between an international organization and its member

associations shall be defined in written agreements on the functioning of

the international guarantee system.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

0.6.2 bis-2 The authorization granted in accordance with Article 6.2 bis shall be

reflected in a written agreement between the UNECE and the

international organization. The agreement shall stipulate that the

international organization shall fulfil the relevant provisions of the

Convention, shall respect the competences of the Contracting Parties to

the Convention and shall comply with the decisions of the

Administrative Committee and the requests of the TIR Executive Board.

By signing the agreement, the international organization confirms that it

accepts the responsibilities imposed by the authorization. The agreement

shall also apply to the responsibilities of the international organization

set out in Annex 8, Article 10 (b), in case the centralized printing and

distribution of TIR Carnets is performed by the above-mentioned

international organization. The agreement shall be adopted by the

Administrative Committee.

{ECE/TRANS/17/Amend.27; entered into force on 12 August 2006}

An association shall issue TIR Carnets only to persons, whose access to the

TIR procedure has not been refused by the competent authorities of Contracting

Parties in which the person is resident or established.

{ECE/TRANS/17/Amend.19; entered into force on 17 February 1999}

TIR CONVENTION – 50 –

Authorization for access to the TIR procedure shall be granted only to

persons who fulfil the minimum conditions and requirements laid down in

Annex 9, Part II to this Convention. Without prejudice to Article 38, the

authorization shall be revoked if the fulfilment of these criteria is no longer

ensured.

{ECE/TRANS/17/Amend.19; entered into force on 17 February 1999}

Authorization for access to the TIR procedure shall be granted according to

the procedure laid down in Annex 9, Part II to this Convention.

{ECE/TRANS/17/Amend.19; entered into force on 17 February 1999}

Article 7

TIR Carnet forms sent to the guaranteeing associations by the

corresponding foreign associations or by international organizations shall not be

liable to import and export duties and taxes and shall be free of import and export

prohibitions and restrictions.

Article 8

The guaranteeing association shall undertake to pay up to the maximum of

the guaranteed amount of the import and export duties and taxes together with

any default interest due under the Customs laws and regulations of the

Contracting Party in which an irregularity leading up to a claim against the

guaranteeing association has been established in connection with a TIR operation.

It shall be liable, jointly and severally with the persons from whom the sums

mentioned above are due, for payment of such sums. {ECE/TRANS/17/Amend.30;

entered into force on 13 September 2012}

Comments to Article 8, paragraph 1

Administrative fines

The liability of the guaranteeing associations as provided for in

Article 8, paragraph 1 does not include administrative fines or other

pecuniary sanctions.

{TRANS/WP.30/137,paragraphs 68-70;TRANS/WP.30/AC.2/29,

Annex 3}

Collection of additional sums

Article 8, paragraphs 1 and 2 allow Customs authorities to collect

additional sums such as liquidated damages or other penalties from the

holder of the Carnet should they deem that to be necessary.

– 51 – TIR CONVENTION

{TRANS/WP.30/135, paragraphs 52-55; TRANS/WP.30/137,

paragraph 69}

In cases where the laws and regulations of a Contracting Party do not

provide for payment of import or export duties and taxes as provided for in

paragraph 1 above, the guaranteeing association shall undertake to pay, under the

same conditions, a sum equal to the amount of the import or export duties and

taxes and any default interest.

Explanatory Note to Article 8, paragraph 2

0.8.2 The provisions of this paragraph shall be applicable where, in case of

irregularities of the type covered in Article 8, paragraph 1, the laws and

regulations of a Contracting Party provide for the payment of sums other

than import or export duties and taxes, such as administrative fines or

other pecuniary sanctions. However, the sum to be paid shall not exceed

the amount of import or export duties and taxes which would have been

due if the goods had been imported or exported in accordance with the

relevant Customs provisions, this amount being increased by any default

interests.

{ECE/TRANS/17/Amend.8; entered into force on 1 August 1987}

Each Contracting Party shall determine the maximum sum per TIR

Carnet, which may be claimed from the guaranteeing association on the basis of

the provisions of paragraphs 1 and 2 above.

Explanatory Note to Article 8, paragraph 3

0.8.3 Contracting Parties are recommended to limit to a sum equal to $US

50,000 per TIR Carnet the maximum amount which may be claimed

from the guaranteeing association. In the case of transport of alcohol and

tobacco, details of which are given below, and which exceed the

threshold levels provided further below, Customs authorities are

recommended to increase the maximum amount which may be claimed

from the guaranteeing associations to a sum equal to $US 200,000:

(1) Undenatured ethyl alcohol of an alcoholic strength by volume of

80% vol or higher (HS code: 22.07.10)

(2) Undenatured ethyl alcohol of an alcoholic strength by volume of

less than 80% vol; spirits, liqueurs and other spirituous

beverages; compound alcoholic preparations of a kind used for

the manufacture of beverages (HS code 22.08)

TIR CONVENTION – 52 –

(3) Cigars, cheroots and cigarillos, containing tobacco (HS code

24.02.10)

(4) Cigarettes containing tobacco (HS code: 24.02.20)

(5) Smoking tobacco, whether or not containing tobacco substitutes

in any proportion (HS code: 24.03.10).

The maximum amount which may be claimed from guaranteeing

associations is recommended to be limited to a sum equal to $US 50,000,

if the following quantities are not exceeded for the above tobacco and

alcohol categories:

(1) 300 litres

(2) 500 litres

(3) 40,000 pieces

(4) 70,000 pieces

(5) 100 kilograms.

The exact quantities (litres, pieces, kilograms) of the above categories of

tobacco and alcohol must be inscribed into the goods manifest of the TIR

Carnet.

{ECE/TRANS/17/Amend.17; entered into force on 1 October 1994;

ECE/TRANS/17/Amend.18; entered into force on 1 August 1995;

ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Comment to Explanatory Note 0.8.3

Duties and taxes at risk

In accordance with Article 4 of the Convention, goods carried under the

TIR procedure shall not be subjected to the payment or deposit of any

import or export duties and taxes whatsoever, even if the duties and

taxes at risk exceed the amount of $US 50,000 for consignments

transported under the normal TIR Carnet and $US 200,000 for

consignments transported under the “Tobacco/ Alcohol” TIR Carnet or

a similar sum fixed by the national Customs authorities.

{TRANS/GE.30/59, paragraphs 34 and 35; TRANS/WP.30/137,

paragraphs 75 and 76; TRANS/WP.30/159,

paragraph 25;ECE/TRANS/WP.30/AC.2/2010/3/Rev.1, Annex 2;

ECE/TRANS/WP.30/AC.2/105, paragraph 31}

– 53 – TIR CONVENTION

The liability of the guaranteeing association to the authorities of the country

where the Customs office of departure is situated shall commence at the time when

the TIR Carnet is accepted by the Customs office. In the succeeding countries

through which goods are transported under the TIR procedure, this liability shall

commence at the time when the goods enter these countries or, where the TIR

transport has been suspended under Article 26, paragraphs 1 and 2, at the time

when the TIR Carnet is accepted by the Customs office where the TIR transport is

resumed.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

The liability of the guaranteeing association shall cover not only the goods

which are enumerated in the TIR Carnet but also any goods which, though not

enumerated therein, may be contained in the sealed section of the road vehicle or

in the sealed container. It shall not extend to any other goods.

Explanatory Note to Article 8, paragraph 5

0.8.5 If a payment request is made against the guaranteeing association for

goods not listed in the TIR Carnet, the administration concerned should

indicate the facts on which it based its opinion that the goods were

contained in the sealed section of the road vehicle or the sealed

container.

{ECE/TRANS/17/Amend.6; entered into force on 1 August 1985,

ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

For the purpose of determining the duties and taxes mentioned in

paragraphs 1 and 2 of this Article, the particulars of the goods as entered in the

TIR Carnet shall, in the absence of evidence to the contrary, be assumed to be

correct.

Explanatory Note to Article 8, paragraph 6

0.8.6 1. In the absence in the TIR Carnet of particulars detailed enough to

enable charges on the goods to be determined, the parties concerned may

produce evidence of their precise nature.

If no evidence is furnished, duties and taxes will be charged, not

at a flat rate unrelated to the nature of the goods, but at the highest rate

applicable to the kind of goods covered by the particulars in the TIR

Carnet.

TIR CONVENTION – 54 –

Article 8, paragraph 7 has been deleted.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Explanatory note to Article 8, paragraph 7

0.8.7 Explanatory note has been deleted.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Article 9

The guaranteeing association shall fix the period of validity of the TIR

Carnet by specifying a final date of validity after which the Carnet may not be

presented for acceptance at the Customs office of departure.

Provided that it has been accepted by the Customs office of departure on or

before the final date of validity, as provided for in paragraph 1 of this Article, the

Carnet shall remain valid until the termination of the TIR operation at the

Customs office of destination.

Article 10

Discharge of a TIR operation has to take place without delay.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

When the Customs authorities of a Contracting Party have discharged a

TIR operation they can no longer claim from the guaranteeing association

payment of the sums mentioned in Article 8, paragraphs 1 and 2, unless the

certificate of termination of the TIR operation was obtained in an improper or

fraudulent manner or no termination has taken place.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Explanatory Notes to Article 10

0.10-1 The certificate of termination of the TIR operation shall be regarded as

having been obtained in an improper or fraudulent manner when the TIR

operation has been carried out by means of load compartments or

containers adapted for fraudulent purposes, or when such malpractice as

the use of false or inaccurate documents, the substitution of goods,

tampering with Customs seals, etc., have been discovered, or when the

certificate has been obtained by other illicit means.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

0.10-2 The phrase “or no termination has taken place” includes those situations

where the certificate of termination has been falsified.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

– 55 – TIR CONVENTION

Article 11

Where a TIR operation has not been discharged, the competent

authorities shall:

(a) notify the TIR Carnet holder at his address indicated in the TIR

Carnet of the non-discharge;

(b) notify the guaranteeing association of the non-discharge.

The competent authorities shall notify the guaranteeing association with

a maximum period of one year from the date of acceptance of the TIR

Carnet by those authorities or two years when the certificate of

termination of the TIR operation was falsified or obtained in an

improper or fraudulent manner.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Explanatory Note to Article 11, paragraph 1

0.11-1 The method of notification in writing is left to national legislation.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Comments to Article 11, paragraph 1

Comment to Article 11, paragraph 1“Payment of duties and taxes” has

been deleted.

{ECE/TRANS/WP.30/AC.2/2010/3/Rev.1, Annex 2;

ECE/TRANS/WP.30/AC.2/105, para.31}

Time limit for notifications

As regards the time limit for the notification to the national

guaranteeing association of the non-discharge of TIR Carnets the date

of receipt but not the date of dispatch is the decisive one. However, the

method of proof of notification is left to the Customs administration

concerned (registered mail, for example being one example of proof of

reception). If the time limit is exceeded the national guaranteeing

association is not liable any more.

{TRANS/GE.30/AC.2/12, paragraph 28; TRANS/GE.30/35,

paragraphs 47 and 48; TRANS/GE.30/GRCC/11, paragraphs 14 and

15}

TIR CONVENTION – 56 –

Notification to (a) guaranteeing association(s)

Customs authorities should notify their respective national guaranteeing

association(s) as soon as possible of cases covered by Article 11,

paragraph 1, that is when a TIR operation has not been discharged.

{TRANS/WP.30/192, paragraph 26; TRANS/WP.30/AC.2/59,

paragraph 46 and Annex 5}

Notification to the TIR Carnet holder

The requirement of notification to the TIR Carnet holder referred to in

Explanatory Notes 0.11-1 and 0.11-2 could be fulfilled by transmission

of a registered letter.

{TRANS/WP.30/192, paragraph 26; TRANS/WP.30/AC.2/59,

paragraph 46 and Annex 5}

Where the payment of the sums mentioned in Article 8, paragraphs 1 and 2

becomes due, the competent authorities shall, so far as possible, require payment

from the person or persons directly liable for such payment before making a claim

against the guaranteeing association.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Explanatory Note to Article 11, paragraph 2

0.11-2 The efforts to be made by the competent authorities to require payment

from the person or persons liable shall include, at least, the sending of

the claim for payment to the TIR Carnet holder, at his address indicated

in the TIR Carnet, or the person of persons liable, if different, established

in accordance with national legislation. The claim for payment to the

TIR Carnet holder may be combined with the notification referred to in

paragraph 1 (a) of this Article.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

– 57 – TIR CONVENTION

The claim for payment of the sums referred to in Article 8, paragraphs 1

and 2 shall be made against the guaranteeing association at the earliest three

months after the date on which the association was notified that the operation had

not been discharged or that the certificate of termination of the TIR operation had

been falsified or obtained in an improper or fraudulent manner and not more than

two years after that date. However, in cases of TIR operations which, during the

above-mentioned period of two years, become the subject of administrative or legal

proceedings concerning the payment obligation of the person or persons referred

to in paragraph 2 of this Article, any claim for payment shall be made within one

year of the date on which the decision of the court becomes enforceable.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012)

Explanatory Notes to Article 11, paragraph 3

0.11-3-1 In deciding whether or not to release the goods or vehicle, competent

authorities should not, when they have other means in law of protecting

the interests for which they are responsible, be influenced by the fact that

the guaranteeing association is liable for the payment of duties, taxes and

default interest payable by the holder of the Carnet.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

0.11-3-2 The competent authorities may inform the guaranteeing association that

administrative or legal proceedings concerning the payment obligation

were initiated. In any event, the competent authorities shall inform the

guaranteeing association of such proceedings that may be terminated

after the two year time limit before that time limit has expired.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Comment to Article 11, paragraph 3

Claim of payment of duties and taxes

The claim for payment should be supported by copies of the relevant

documentation. In cases where part of the goods has been subject to an

irregularity, the competent authorities should apportion the claim for

payment of the evaded duties and taxes referred to in Article 8,

paragraphs 1 and 2 accordingly. Without prejudice to any national

provisions concerning the right of appeal, should the guaranteeing

association obtain alternative proof of the termination of the TIR

operation, it should submit the proof to the competent authorities who

notified the non-discharge of the TIR operation.

{ECE/TRANS/WP.30/AC.2/2010/3/Rev.1, Annex2}

TIR CONVENTION – 58 –

The guaranteeing association shall pay the amounts claimed within a period

of three months from the date when a claim for payment is made against it.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

Explanatory Note to Article 11, paragraph 4

0.11.4 If a guaranteeing association is asked, in accordance with the procedure

set out in this article, to pay the sums referred to in Article 8,

paragraphs 1 and 2, and fails to do so within the time-limit of three

months prescribed by the Convention, the competent authorities may rely

on national regulations in requiring payment of the sums in question

because what is involved in such cases is a failure to carry out a contract

of guarantee entered into by the guaranteeing association under national

law. The time limit also applies in the event that the guaranteeing

association, on receipt of the claim, consults the international

organization referred to in Article 6, paragraph 2 over its position

concerning the claim.

{ECE/TRANS/17/Amend.30; entered into force on 13 September 2012}

The sums paid shall be reimbursed to the guaranteeing association if,

within a two year period following the date on which the claim for payment was

made against it, it has been established to the satisfaction of the competent

authorities that no irregularity was committed in connection with the TIR

operation in question. The two year time limit may be extended in accordance with

national legislation. {ECE/TRANS/17/Amend.30; entered into force on 13

September 2012

– 59 – TIR CONVENTION

Chapter III

TRANSPORT OF GOODS UNDER TIR CARNET

(a) APPROVAL OF VEHICLES AND CONTAINERS

Article 12

In order to fall within the provisions of sections (a) and (b) of this Chapter,

every road vehicle must as regards its construction and equipment fulfil the

conditions set out in Annex 2 to this Convention and must have been approved

according to the procedure laid down in Annex 3 to this Convention. The

Certificate of Approval shall conform to the specimen reproduced in Annex 4.

Comments to Article 12

Approval Certificate

To conform to the model in Annex 4, the Approval Certificate should be

of format A3, folded in two.

{TRANS/GE.30/10, paragraph 33;TRANS/WP.30/157, paragraphs 27-

30; TRANS/WP.30/AC.2/35, Annex 6}

Provision of Approval Certificate and Approval Plate

A certificate of approval, as provided for in Annex 4 of the Convention,

is required to be kept on the vehicle only for the load compartment of a

road vehicle as described in Annex 2, Article 1 of the Convention. In

case of transport of a demountable body, as defined in Annex 6,

Explanatory note 0.1(j), or a container, an approval plate, as provided

for in Annex 7, Part II of the Convention, is required to be affixed to the

approved demountable body or the approved container.

{TRANS/WP.30/168, paragraph 38; TRANS/WP.30/AC.2/39,

paragraph 17}

TIR CONVENTION – 60 –

Article 13

To fall within the provisions of sections (a) and (b) of this Chapter,

containers must be constructed in conformity with the conditions laid down in

Part I of Annex 7 and must have been approved according to the procedure laid

down in Part II of that Annex.

Containers approved for the transport of goods under Customs seal in

accordance with the Customs Convention on Containers, 1956, the agreements

arising there from concluded under the auspices of the United Nations, the

Customs Convention on Containers, 1972 or any international instruments that

may supersede or modify the latter Convention, shall be considered as complying

with the provisions of paragraph 1 above and must be accepted for transport

under the TIR procedure without further approval.

Article 14

Each Contracting Party reserves the right to refuse to recognize the validity

of the approval of road vehicles or containers which do not meet the conditions set

forth in Articles 12 and 13 above. Nevertheless, Contracting Parties shall avoid

delaying traffic when the defects found are of minor importance and do not involve

any risk of smuggling.

Before it is used again for the transport of goods under Customs seal, any

road vehicle or container which no longer meets the conditions which justified its

approval, shall be either restored to its original state, or presented for re-approval.

(b) PROCEDURE FOR TRANSPORT UNDER COVER OF A TIR CARNET

Article 15

No special Customs documents shall be required in respect of the

temporary importation of a road vehicle, combination of vehicles or container

carrying goods under cover of the TIR procedure. No guarantee shall be required

for the road vehicle or combination of vehicles or container.

– 61 – TIR CONVENTION

The provisions of paragraph 1 of this Article shall not prevent a

Contracting Party from requiring the fulfilment at the Customs office of

destination of the formalities laid down by its national regulations to ensure that,

once the TIR operation has been completed, the road vehicle, the combination of

vehicles or the container will be re-exported.

Explanatory Note to Article 15

0.15 Certain difficulties may arise in the case of vehicles not subject to

registration, such as in some countries trailers or semi-trailers, when

Customs documents are not required for temporary admission. In that

case, the provisions of Article 15 may be observed, while assuring

adequate protection for the Customs authorities, by recording particulars

of these vehicles (make and numbers) on vouchers No. 1 and No. 2 of

the TIR Carnet used by the countries concerned and on the

corresponding counterfoils.

Comments to Article 15

Customs documents

Since no document or guarantee is required for the vehicle, the vouchers

detached at the point of entry and point of departure are used for

checking. Should destruction of the vehicle occur, it raises no problem,

in the light of Article 41 of the Convention. If the vehicle should simply

disappear, proceedings should be taken under the national law to claim

compensation from the carrier whose address is given on the TIR

Carnet.

{TRANS/GE.30/10, paragraphs 26 and 27}

Customs procedures

European Economic Community (EEC) Regulation 4151/88 of

21 November 1988 (O.J. L 367, 31.12.1988, page 1) on the conduct of

Customs procedures for goods imported in the territory of the

Community and EEC Regulation 1855/89 of 14 June 1989 (O.J. L 186,

30.06.1989, page 8) on the temporary importation of means of transport,

do not alter Customs procedures as stipulated under the TIR

Convention, 1975 and do not conflict with Article 15 of the TIR

Convention, 1975.

{TRANS/WP.30/131, paragraphs 37 and 38}

TIR CONVENTION – 62 –

Customs treatment of tractor units carrying out TIR transports

With a view to avoiding separate treatment for temporary admission of a

foreign registered tractor unit, the holder of a TIR Carnet should

indicate the tractor unit registration numbers on the cover page and

vouchers of the TIR Carnet. Without prejudice to the application of

other provisions of the TIR Convention, when the tractor unit is replaced

in the course of a TIR transport, the holder should make the proper

corrections in the TIR Carnet and, within the deadlines and according to

the procedures established by national regulations, have them endorsed

by Customs authorities. The replaced tractor unit which no longer

carries out a TIR transport should be treated according to national

legislation.

{ECE/TRANS/WP.30/AC.2/2007/6, paragraph 12;

ECE/TRANS/WP.30/AC.2/91, paragraph 25}

Article 16

When a road vehicle or combination of vehicles is carrying out a TIR

transport, one rectangular plate bearing the inscription “TIR” and conforming to

the specifications given in Annex 5 to this Convention, shall be affixed to the front

and another to the rear of the road vehicle or combination of vehicles. These plates

shall be so placed as to be clearly visible. They shall be removable or be fitted or

designed in such a way that these plates can be reversed, covered, folded or

indicate in any other manner that a TIR transport is not carried out.

{ECE/TRANS/17/Amend.16; entered into force on 24 June 1994;

ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

Comment to Article 16

Technical characteristics of TIR plates

TIR plates must be solid plates conforming to the technical requirements

of Article 16 and Annex 5 to the Convention. Self-adhesive stickers are

not acceptable for use as TIR plates. {TRANS/WP.30/157,

paragraph 61}

– 63 – TIR CONVENTION

Article 17

A single TIR Carnet shall be made out in respect of each road vehicle or

container. However, a single TIR Carnet may be made out in respect of a

combination of vehicles or for several containers loaded on to a single road vehicle

or on to a combination of vehicles. In that case the TIR manifest of the goods

covered by the TIR Carnet shall list separately the contents of each vehicle in the

combination of vehicles or of each container.

Explanatory Note to Article 17, paragraph 1

0.17-1 The provision that the manifest of the goods covered by the TIR Carnet

shall show separately the contents of each vehicle or a combination of

vehicles, or of each container, is only intended to simplify Customs

inspection of the contents of each vehicle or container. This provision

shall not therefore be interpreted so rigidly that each variation between

the actual contents of a vehicle or container and the contents of that

vehicle or container as shown on the manifest is considered a breach of

the provisions of the Convention.

If the carrier can satisfy the relevant authorities that, notwithstanding

such a variation, all the goods shown on the manifest agree with the total

of goods loaded in the combination of vehicles or in all the containers

covered by the TIR Carnet, this shall not normally be considered a

breach of Customs requirements.

The TIR Carnet shall be valid for one journey only. It shall contain at least

the number of detachable vouchers which are necessary for the TIR transport in

question.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

Explanatory Note to Article 17, paragraph 2

0.17-2 In the case of household removals, the procedure laid down in

paragraph 10 (c) of the Rules for the use of the TIR Carnet can be

applied, the list of articles concerned being reasonably condensed.

TIR CONVENTION – 64 –

Comments to Article 17

Issuance of TIR Carnets for road trains and tractor semi-trailer

combinations

At the Customs office of departure it is left to the discretion of the

Customs authorities whether a single or several TIR Carnets would need

to be made out for a combination of vehicles or for several containers

loaded onto a single road vehicle or onto a combination of vehicles as

defined in Article 1 (g) and (h) of the Convention. Once the TIR

Carnet(s) has (have) been made out, it is not allowed, however, in line

with Article 4 of the Convention, to require additional TIR Carnets at

Customs offices en route.

{TRANS/WP.30/157, paragraph 26}

Issuance of TIR Carnets for mixed cargo consisting of normal goods and

heavy or bulky goods

When taking a decision on the number of TIR Carnets required for the

transport of a mixed cargo consisting of both normal goods and heavy

or bulky goods, the Customs office of departure shall take into account

the specific provisions of Article 32 according to which for the transport

of heavy or bulky goods the cover and all vouchers of the TIR Carnet

shall bear the endorsement “heavy or bulky goods”. Since this

endorsement does not apply to normal goods transported under Customs

seal, a separate TIR Carnet (or TIR Carnets) shall be required to cover

the transport of normal goods.

{TRANS/WP.30/AC.2/71, Annex 3; TRANS/WP.30/206, paragraph 57}

Simultaneous use of several TIR Carnets

Where the Customs office of departure has accepted several TIR Carnets

for one TIR transport, this office shall indicate all reference numbers of

these TIR Carnets in box “For official use” on all vouchers of each TIR

Carnet accepted.

{TRANS/WP.30/AC.2/71, Annex 3; TRANS/WP.30/208, paragraph 52}

– 65 – TIR CONVENTION

Article 18

A TIR transport may involve several Customs offices of departure and

destination, but the total number of Customs offices of departure and destination

shall not exceed four. The TIR Carnet may only be presented to Customs offices of

destination if all Customs offices of departure have accepted the TIR Carnet.

{ECE/TRANS/17/Amend.10; entered into force on 23 May 1989;

ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

Explanatory Notes to Article 18

0.18-1 It is essential for the smooth operation of the TIR procedure that the

Customs authorities of one country should refuse to designate a Customs

office of exit as a Customs office of destination for a transport operation

which is going on to a neighbouring country when that country is also a

Contracting Party to this Convention, unless there are some special

circumstances to justify the request.

0.18-2 1. Goods should be so loaded that the consignment to be unloaded

at the first unloading point can be taken out of the vehicle or the

container without it being necessary to unload the other consignment or

consignments of goods due to be unloaded at the other unloading points.

Where a transport operation involves unloading at more than one

office it is necessary that, after a partial unloading, a record of it should

be made in box 12 on all the remaining manifests of the TIR Carnet, and

at the same time another record should be made on the remaining

vouchers and the corresponding counterfoils to the effect that new seals

have been affixed.

TIR CONVENTION – 66 –

Comments to Article 18

Several Customs offices of departure and/or destination

A TIR transport may involve more than one Customs office of departure

and/or destination in one or in several countries, provided the total

number of Customs offices of departure and destination does not exceed

four. In accordance with No. 6 of the Rules regarding the use of the TIR

Carnet (Annex 1 to the Convention, Model of the TIR Carnet: Version 1

and Version 2, page 3 of the cover), for each additional Customs office

of departure or destination two extra vouchers are required. The filling

in of the vouchers of the TIR Carnet whenever several Customs offices of

departure/destination are involved should be done in such a way that

goods loaded/unloaded subsequently at different offices should be added

in/crossed out from the goods manifest (boxes 9, 10 and 11) and the

offices of departure/destination should endorse the goods

loaded/unloaded subsequently under item 16.

{TRANS/GE.30/55, paragraph 22; TRANS/WP.30/141, paragraphs 39-

41; TRANS/WP.30/AC.2/31, Annex 3; TRANS/WP.30/192,

paragraph 26; TRANS/WP.30/AC.2/59, paragraph 46 and Annex 5}

Possibilities of increasing the total number of loading and unloading

points to more than four in exceptional cases

According to Article 18 and No.5 of the Rules regarding the use of the

TIR Carnet (Annex 1), one TIR transport may not involve more than four

points of loading and unloading. In order to increase the total number of

loading and unloading points in the course of one transport operation, a

road vehicle or a combination of vehicles or containers may perform

several TIR transports consecutively or at a time, each under cover of a

separate TIR Carnet. To this end, the following options may be used:

– 67 – TIR CONVENTION

(i) Consecutive use of two TIR Carnets for one transport

operation in accordance with the comment to Article 28 “Possibility of

using two TIR Carnets for a single TIR transport”. The first TIR Carnet

may include up to 4 Customs offices of departure and destination. After

its completion and termination at the fourth Customs office, a new TIR

Carnet may be opened and used for the remainder of the transport

operation. A proper inscription shall be made in both TIR Carnets to

reflect this fact. Thus, the last Customs office of destination covered by

the first TIR Carnet becomes the office of departure for the second TIR

Carnet which may include up to three Customs offices of destination. In

the first TIR Carnet, all goods bound for Customs offices of destination

of the second TIR Carnet should be indicated as intended for the last

Customs office of destination. Such a procedure may cover up to seven

Customs offices of departure and destination. To fulfil the conditions

laid down in Article 2 of the Convention, it is essential that both TIR

transports be carried out across at least one border. Since two TIR

Carnets are used one after another, only one TIR guarantee exists at a

time;

(ii) Simultaneous use of several road vehicles (e.g., a

combination of vehicles) or several containers. In line with Article 17,

paragraph 1 of the TIR Convention, for each road vehicle or container a

separate TIR Carnet may be issued. Each TIR Carnet may cover up to

four points of loading and unloading. The Customs office(s) of departure

should indicate all reference numbers of these TIR Carnets in box “For

official use” on all vouchers of each TIR Carnet accepted.

Whatever alternative is used, consignments to be unloaded at different

unloading points should be separated from each other, as stipulated in

Explanatory Note 0.18-2, paragraph 1.

{TRANS/WP.30/208, paragraph 28 and Annex; TRANS/WP.30/AC.2/71,

paragraph 71 and Annex 3}

TIR CONVENTION – 68 –

Comment to Explanatory Note 0.18-2

Unloading of the goods

The term “unloading” referred to, in particular, in Explanatory Note

0.18-2 does not necessarily imply physical removal of the goods from

the vehicle or container, for example, in cases where a transport

operation continues with the same vehicle or container after a TIR

transport has ended. However, if a TIR transport has ended for a partload of the goods and continues for the rest of the load, the former shall

be physically removed from the sealed load compartment or container

or, in case of heavy or bulky goods, shall be separated from the

remaining heavy or bulky goods for which the TIR transport continues.

{TRANS/WP.30/AC.2/59, paragraph 46 and Annex 5;

TRANS/WP.30/192, paragraph 26}

Article 19

The goods and the road vehicle, the combination of vehicles or the container

shall be produced with the TIR Carnet at the Customs office of departure. The

Customs authorities of the country of departure shall take such measures as are

necessary for satisfying themselves as to the accuracy of the goods manifest and

either for affixing the Customs seals or for checking Customs seals affixed under

the responsibility of the said Customs authorities by duly authorized persons.

Explanatory Note to Article 19

0.19 The requirement that the Customs office of departure should check the

accuracy of the goods manifest implies the need to verify at least that the

particulars in the goods manifest tally with those in the export documents

and in the transport or other commercial documents relating to the goods;

the Customs office of departure may also have to examine the goods.

The Customs office of departure must also, before affixing seals, check

the condition of the road vehicle or container and, in the case of sheeted

vehicles or containers, the condition of the sheets and sheet fastenings, as

this equipment is not included in the Certificate of Approval.

– 69 – TIR CONVENTION

Comments to Article 19

Inspection at the office of departure

For the TIR system to operate smoothly it is essential that the Customs

inspection at the office of departure should be stringent and complete,

since the functioning of the TIR procedure depends upon it. The

following in particular should be prevented:

– False declaration of goods allowing for other goods to be substituted

during the journey (e.g. cigarettes loaded but wallpaper declared,

the cigarettes subsequently being unloaded and the wallpaper

loaded); and

– Carriage of goods not entered in the TIR Carnet manifest (e.g.

cigarettes, alcohol, drugs, weapons).

{TRANS/GE.30/AC.2/12, paragraph 31; TRANS/GE.30/GRCC/11,

paragraphs 19-21}

Falsification of the office of departure’s acceptance of a TIR Carnet

With a view to avoiding strict controls at the Customs office of

departure, fraudsters may attempt to falsify the Customs office of

departure’s acceptance of an otherwise genuine TIR Carnet by using

false Customs stamps and seals. Such malpractices are very dangerous

as, according to the provisions of the TIR Convention, the Customs

authorities of countries in transit and of countries of destination

normally rely on checks carried out at the Customs office of departure.

Therefore, the Customs office(s) of exit, located in the country(ies) of

departure, play(s) a crucial role in revealing such fraudulent activities

and should check the authenticity of the seals affixed, the TIR Carnet

and other accompanying documents (e.g., goods export declaration,

CMR consignment note, etc.) which are usually verified by the Customs

office of departure. If necessary, the said Customs office(s) of exit

should carry out all other Customs procedures required in connection

with a TIR operation in the country(ies) of departure.

{TRANS/WP.30/AC.2/2004/2, paragraph 29; TRANS/WP.30/AC.2/75,

paragraph 61 and Annex 3 and TRANS/WP.30/AC.2/75/Corr.3}

TIR CONVENTION – 70 –

Specifications for Customs seals

The TIR Convention does not address the issue of standards and

requirements for Customs seals. It only stipulates that, as a general rule,

Contracting Parties must accept Customs seals affixed by other

Contracting Parties. Thus, the specification of Customs seals is left to

the discretion of national Customs authorities. With a view to ensuring

the effectiveness of Customs sealing, it is desirable that Customs

administrations use seals which conform to the latest international

requirements in this field. In this context, the attention of the Customs

authorities is drawn to the minimum requirements laid down in Specific

Annex E, Chapter 1 of the International Convention on the

Simplification and Harmonisation of Customs procedures (revised

Kyoto Convention). In addition, reference could be made to the

guidelines to Chapter 6 of the General Annex to the said Convention, as

elaborated under the auspices of the World Customs Organisation

(WCO).

{TRANS/WP.30/216, paragraph 67 and Annex 2 and

TRANS/WP.30/216/Corr.1; TRANS/WP.30/AC.2/77, paragraph 54 and

Annex 3}

Article 20

For journeys in the territory of their country, the Customs authorities may

fix a time-limit and require the road vehicle, the combination of vehicles or the

container to follow a prescribed route.

Explanatory Note to Article 20

0.20 When fixing time-limits for the transport of goods within their territory,

Customs authorities must likewise take into account inter alia any special

regulations to which carriers are subject, particularly regulations

concerning working hours and mandatory rest periods for drivers of road

vehicles. It is recommended that these authorities should exercise their

right to prescribe a route only when they consider it essential.

– 71 – TIR CONVENTION

Comment to Article 20

Pecuniary penalties

When there is an infringement of the obligations deriving from Articles

20 and 39 and pecuniary penalties are required they may not be sought

from the guaranteeing association but only from the TIR Carnet holder

or the person responsible for the infringement. {TRANS/GE.30/AC.2/14,

paragraph 29; TRANS/GE.30/39, paragraph 30}

Article 21

At each Customs office en route and at Customs offices of destination, the

road vehicle, the combination of vehicles or the container shall be produced for

purposes of control to the Customs authorities together with the load and the TIR

Carnet relating thereto.

Explanatory Notes to Article 21

0.21-1 The provisions of this Article do not restrict the right of Customs

authorities to examine all parts of a vehicle in addition to the sealed load

compartment.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002}

0.21-2 The Customs office of entry may turn back the carrier to the Customs

office of exit of the adjacent country if it finds that no clearance has been

given by that office or that clearance has not been given in due form. In

such cases the Customs office of entry inserts a note in the TIR Carnet

for the Customs office of exit concerned.

0.21-3 If in the course of an examination, Customs authorities draw samples of

goods, a note recording full particulars of the goods taken must be made

by those authorities on the goods manifest of the TIR Carnet.

Comments to Article 21

Termination of a TIR operation at the Customs office of exit (en route)

and at the Customs office of destination

TIR CONVENTION – 72 –

Termination en route

The road vehicle, the combination of vehicles or the container have been

presented for purposes of control to the Customs office of exit (en route)

together with the load and the TIR Carnet relating thereto.

Partial termination

The road vehicle, the combination of vehicles or the container have been

presented for purposes of control to the Customs office of destination

together with the load and the TIR Carnet relating thereto followed by

partial unloading.

Final termination

The road vehicle, the combination of vehicles or the container have been

presented for purposes of control to the last Customs office of

destination together with the load or the remaining load in case of

previous partial termination(s) and the TIR Carnet relating thereto.

{TRANS/WP.30/192, paragraph 26; TRANS/WP.30/AC.2/59,

paragraph 46 and Annex 5}

Article 22

As a general rule and except when they examine the goods in accordance

with Article 5, paragraph 2, the Customs authorities of the Customs offices en

route of each of the Contracting Parties shall accept the Customs seals of other

Contracting Parties, provided that they are intact. The said Customs authorities

may, however, if control requirements make it necessary, add their own seals.

The Customs seals thus accepted by a Contracting Party shall have in the

territory of that Contracting Party the benefit of the same legal protection as is

accorded to the national seals.

– 73 – TIR CONVENTION

Comment to Article 22

Specifications of Customs seals

The TIR Convention does not address the issue of standards and

requirements for Customs seals. It only stipulates that, as a general rule,

Contracting Parties must accept Customs seals affixed by other

Contracting Parties. Thus, specification of Customs seals is left at the

discretion of national Customs authorities. However, with a view to

ensuring high security of Customs sealing, it is essential that Customs

administrations use seals which conform to up-to-date international

standards and requirements in this field. In this context, the attention of

Customs authorities is drawn to the guidelines to Chapter 6 of the

General Annex to the International Convention on the Simplification

and Harmonization of Customs Procedures (revised Kyoto Convention)

as well as to minimum requirements for Customs seals laid down in

Specific Annex E, Chapter 1 of the said Convention elaborated under the

auspices of the World Customs Organization (WCO).

{TRANS/WP.30/216, paragraph 67 and Annex 2 and

TRANS/WP.30/216/Corr.1; TRANS/WP.30/AC.2/77 paragraph 54 and

Annex 3}

Article 23

The Customs authorities shall not:

– require road vehicles, combinations of vehicles or containers to be

escorted at the carriers’ expense on the territory of their country,

– require examination en route of road vehicles, combinations of vehicles

or containers and their loads

except in special cases.

TIR CONVENTION – 74 –

Comment to Article 23

Escort of road vehicles

Article 23 implies that escort may be prescribed under exceptional

circumstances only when compliance with Customs law cannot be

ensured by other means. A decision regarding escort should be based on

risk analysis. In particular, Customs authorities should analyze the risk

that the transport operator will not present the road vehicle(s) together

with the goods to the Customs office of destination or exit (en route) and

that the goods may illegally be put into free circulation. When doing so,

Customs authorities are recommended to assess, among others, the

following factors (in no particular order):

– information on Customs infringements committed by the TIR Carnet

holder as well as on his previous withdrawals or exclusions from the

TIR procedure;

– information on the reputation of the transport operator;

– the amount of import or export duties and taxes at risk;

– the origin of the goods and their itinerary.

In the case of escorts and in particular if no other written proof is

provided to the carrier, Customs authorities are recommended, at the

request of the carrier, to insert into the counterfoil No. 1 of the TIR

Carnet under item 5 “Miscellaneous” the word “Escort”, followed by a

short indication of the reasons which have led to the requirement for the

escort.

According to Explanatory Note 0.1 (f), escort fees should be limited in

amount to the approximate cost of the services rendered and should not

represent an indirect protection to domestic products or a tax on

imports or exports for fiscal purposes.(ECE/TRANS/WP.30/240,

paragraph 26; ECE/TRANS/WP.30/AC.2/97, paragraph 27)

– 75 – TIR CONVENTION

Article 24

If the Customs authorities conduct an examination of the load of a road

vehicle, combination of vehicles or the container in the course of the journey or at

a Customs office en route, they shall record on the TIR Carnet vouchers used in

their country, on the corresponding counterfoils, and on the vouchers remaining in

the TIR Carnet, particulars of the new seals affixed and of the controls carried out.

Article 25

If the Customs seals are broken en route otherwise than in the

circumstances of Articles 24 and 35, or if any goods are destroyed or damaged

without breaking of such seals, the procedure laid down in Annex I to this

Convention for the use of the TIR Carnet shall, without prejudice to the possible

application of the provisions of national law, be followed and the certified report in

the TIR Carnet shall be completed.

Article 26

When transport under cover of a TIR Carnet takes place in part in the

territory of a State which is not a Contracting Party to this Convention, the TIR

transport shall be suspended during that part of the journey. In that case, the

Customs authorities of the Contracting Party on whose territory the journey

continues shall accept the TIR Carnet for the resumption of the TIR transport,

provided that the Customs seals and/or identifying marks have remained intact.

Where the Customs seals have not remained intact, the Customs authorities may

accept the TIR Carnet for resumption of the TIR transport under the provisions of

Article 25.

{ECE/TRANS/17/Amend.21; entered into force on 12 May 2002;

ECE/TRANS/17/Amend.24 ; entered into force on 19 September 2004}

The same shall apply where for a part of the journey the TIR Carnet is not

used by the holder of the Carnet in the territory of a Contracting Party because of

the existence of simpler Customs transit procedures or when the use of a Customs

transit regime is not necessary.

TIR CONVENTION – 76 –

In such cases the Customs offices where the TIR transport is suspended or

resumed shall be deemed to be Customs offices of exit en route and Customs

offices of entry en route respectively. {ECE/TRANS/17/Amend.21; entered into

force on 12 May 2002}

Comments to Article 26

Suspension of a TIR transport in a Contracting Party where no approved

guaranteeing association exists

Article 26 also applies to Contracting Parties where no approved

guaranteeing associations exist and where, thus, the provisions of the

Convention are not applicable, in accordance with Article 3,

paragraph (b). A list of such Contracting Parties is established by the

TIR Administrative Committee and TIR Executive Board (TIRExB) on

the basis of documentation deposited with the TIRExB by Contracting

Parties pursuant to the provisions of Annex 9, Part I to the Convention.

{TRANS/WP.30/AC.2/63, paragraphs 59 and 60 and Annex 3}