Agreements On International Transport Of Goods

As of December 2018, 76 parties are parties to the Convention, including 75 States and the European Union. The TIR system includes not only Customs transit by road, but also a combination with other modes of transport (e.g. B rail, inland waterway transport and even maritime transport), provided that at least part of all transport is by road. Brexit would allow TIR Carnets to be part of the solution to the trade of goods between Britain and other European countries or the transit of goods within the EU, for example between Ireland and the European continent. The TIR procedure applies mainly to Eastern European countries that are not located in the EU (e.g. B Russia and Ukraine), Turkey and parts of the Middle East. Since the advent of the European internal market, the TIR procedure for the intra-Community transport of goods has become superfluous. Lorriers who have used the TIR procedure must first receive an internationally harmonized Customs document, called a TIR Carnet. TIR Carnets are issued by national road transport associations. This customs document is internationally valid and constitutes a financial guarantee in addition to the description of the goods, their consignor and their destination. When a truck arrives at a border customs office, it is not obliged, at that time, to pay import duties and taxes on the goods.

Instead, payments are suspended. If the vehicle crosses the country without delivering goods, no tax is due. If he does not leave the country with all the goods, the taxes are charged to the importer and the financial guarantee guarantees the obligation for the importer to pay the taxes. . . .