579 IX.4.6.2. Discrepancies detected by the customs office of departure

Article 40 of the TIR Convention

Any irregularities detected by the customs office of departure before the TIR Carnet is accepted and the corresponding data entered into it must be considered irregularities associated with the previous customs procedure, for example, the customs warehousing procedure, temporary storage procedure, or release of goods for export. This is likely to be the case when the discrepancy relates to the description and quantity of the goods, and when the information corresponding to the previous customs procedure has simply been recorded in the TIR Carnet and the data recorded therein.

However, in certain circumstances, irregularities are fraudulent in nature and indicate misuse or abuse of the transit and TIR regimes, for example, when goods that pose higher risks are described as if they were different. In such cases, it is appropriate to sanction the responsible parties in accordance with national regulations.