I.4.2.2. TIR Regime (Transport Internationaux Routiers)

Article 226, paragraph 3, letter b), and Article 227, paragraph 2, letter b), of the UCC

The TIR regime is governed primarily by the 1975 TIR Convention, prepared under the auspices of the United Nations Economic Commission for Europe (UNECE). It has 77 Contracting Parties, including the EU and its Member States.

The TIR Convention allows the international movement of goods from one or more customs offices of departure to one or more customs offices of destination (up to a total of four customs offices of departure and destination) and through as many countries as necessary.

In accordance with EU legislation, the TIR procedure may be used within the EU only for transit operations with a point of departure or destination outside the EU or for those carried out from one point to another within the EU passing through the territory of a third country.

The TIR Convention applies to transport involving road vehicles, vehicle combinations, and containers, and permits the use of the TIR Carnet for all modes of transport, provided that part of the journey is carried out by road.

The TIR Convention also includes specific technical requirements for the construction of cargo compartments in vehicles or containers to prevent smuggling. Furthermore, only carriers authorized by customs may transport goods under the TIR Convention.

To cover customs duties and taxes at risk during the journey, the TIR Convention has established an international guarantee chain managed by the International Road Transport Union (IRU). The IRU is also responsible for printing and distributing the TIR Carnet, which serves both as a customs declaration and as proof of guarantee.

The overall supervision of the TIR Convention and its implementation in all Contracting Parties is the responsibility of the TIR Administrative Committee, an intergovernmental body composed of all Contracting Parties, and its TIR Executive Board (TIRExB), composed of nine elected members, each from a different Contracting Party.

See Part IX for a detailed account of the use of the TIR scheme in the Union.