IX.4.1. Introduction

Article 1(k) of the TIR Convention
TIR Manual, section 1.2

The customs office of departure performs two clearly differentiated fundamental functions. These functions cover the three remaining pillars of the TIR regime. The first function is to accept the TIR Carnet, ensure the material safety of the road vehicle or container, and apply customs controls.

Article 228 of the CAU

The second, equally important, is related to the completion (see section IX.5.2) of the TIR operation and, where applicable, the collection of duties and taxes (see section 6.4). Since the Union is considered a single territory for the purposes of applying the provisions governing the use of the TIR Carnet, the role played and responsibility assumed by the Union customs office of departure will be particularly important.

Article 273, section 1, of the AE
Article 276 of the AE

The European Union electronic transit system to be used for the exchange of messages under the TIR procedure is the New Computerized Transit System (NCTS), which is already in use for EU transit.

Within the customs territory of the Union, the completion/finalisation of the TIR operation between the customs offices of departure or entry and the customs offices of destination or exit is accelerated by replacing the return of the relevant part of Sheet 2 by sending the following messages: «Notice of Arrival» (IE006) and «Control Results» (IE018).

Note:
The NCTS is only used for TIR operations carried out within the Union (i.e. not in common transit countries). In the case of a TIR transport entering the Union from a third country and which will complete part of its journey through a non-Union country before re-entering the Union, the holder (or his representative) shall be responsible for submitting the TIR Carnet data in order to initiate the TIR operation at each customs office of entry into the Union.

See an example in Annex IX.8.9.