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Traffic Manual

IX.1.2. Principles of the TIR regime

The TIR regime is based on five fundamental pillars:

  • the transport of goods under customs seal in vehicles with TIR plates or previously authorized containers;
  • Throughout the TIR transport process, customs duties and taxes owed on the goods are suspended and secured by a chain of internationally valid guarantees. The national guarantor association of each Contracting Party guarantees payment of the insured amount of the customs debt or other charges that may be required in the event of an irregularity committed in that country in connection with a TIR operation. Each Contracting Party determines the maximum guaranteed amount, although the maximum recommended amount that may be claimed from each of the national associations in the event of any irregularity is 100,000 euros (100,000 euros or an equivalent sum in national currency in the case of the Union);
  • The TIR Carnet is a customs declaration that accompanies the transport of goods and constitutes proof of the existence of the guarantee. TIR Carnets are distributed by the international organisation authorised by the TIR Administrative Committee [currently the International Road Transport Union (IRU)] to the national guaranteeing associations. The TIR Carnet is valid for a single TIR journey. It is used in the country of departure and allows customs controls to be carried out in the Contracting Parties of departure, transit and destination;
  • Customs control measures applied in the country of departure are accepted by the countries of passage and destination. Consequently, goods transported under the TIR procedure in sealed vehicles or containers are not, as a rule, subject to inspection at the customs offices of the countries of transit;
  • In order to control access to the TIR system, national associations wishing to issue TIR Carnets and persons intending to use them must meet a number of minimum conditions and requirements and obtain authorization from the competent authorities (usually the customs authorities) of the country in which they are established.