IX.4.4.2. Recommendation on the use of the HS code

Resolutions and Recommendations of the TIR Manual

On 31 January 2008, the Administrative Committee of the 1975 TIR Convention decided to recommend that TIR Carnet holders should indicate the six-digit HS code in box 10 of the goods manifest, on the sheet not intended for customs use (yellow sheet) of the TIR Carnet, in addition to providing a description of the goods.

Union customs offices of departure shall also accept the inclusion of the HS code on the TIR carnet sheets intended for customs use and among the data in the electronic TIR carnet.

It should be noted that the TIR Carnet holder is not required to enter the HS code.

In cases where the HS code is stated, the customs authorities at the customs office of departure or entry must verify whether the HS code indicated corresponds to the code appearing on other customs, commercial, or transport documents.