IX.4.4.6. Terms
Articles 276 and 278 of the AE
The customs office of departure or entry will set a deadline for presenting the goods at the customs office of destination or exit.
This period prescribed by the said customs office shall be binding on the customs authorities of the Member States into whose territory the goods enter during the TIR operation. The Member States concerned may not modify the prescribed period.
If the goods are presented to the customs office of destination or exit after the expiry of the time limit set by the customs office of departure or entry, the TIR Carnet holder shall be deemed to have complied with the time limit when he or the carrier satisfies the customs office of destination or exit that he is not responsible for the delay.
When setting the deadline, the customs office of departure or entry shall take into account:
- the means of transport to be used;
- the itinerary;
- transport or other legislation that may affect the setting of a deadline (for example: social or environmental legislation affecting the mode of transport, transport regulations on working hours and mandatory rest periods for drivers);
- any information communicated by the TIR Carnet holder, if applicable.