IX.4.6.3. Discrepancies detected by the entry customs

Article 23 of the TIR Convention
Article 24 of the TIR Convention

The customs authorities at the entry office will only examine sealed goods under the TIR transport procedure under special circumstances. If the inspection is carried out, the customs authorities will record the newly applied seals and, where applicable, the results of the inspections on the remaining pages of the TIR Carnet and the corresponding matrices, as well as in the NCTS.

Article 8, paragraph 5, of the TIR Convention
Article 8, paragraph 7 of the TIR Convention
Article 79 of the CAU

Any irregularities detected by the customs office upon entry must be dealt with on a case-by-case basis. If undeclared goods are detected in the sealed cargo compartment of a road transport vehicle, the person directly responsible will be the holder of the TIR carnet, who will be required to pay the customs debt. For tax purposes, the insured amount is covered by the TIR Carnet guarantee, and liability falls on the guarantor association.

If, for any reason, the continuation of the TIR operation cannot be authorized, for example, because the import of goods is restricted or prohibited, they must be detained at the border.

Article 8, paragraph 5, of the TIR Convention

On the other hand, if the TIR operation can continue, the data corresponding to the detected goods must be entered on the remaining pages of the TIR Carnet ("Reserved for Administration" box). The entry in the "Reserved for Administration" box must be as follows: Excess merchandise: Article 8, paragraph 5, of the TIR Convention", followed by a description of the goods detected and their quantity.

The TIR Carnet holder must correct the data accordingly in the NCTS before acceptance by the customs office of entry.

When excess goods are discovered that are not contained in the sealed cargo compartment, they should be considered as contraband goods illegally introduced into the Union and their discovery should give rise to appropriate action. In this case, the guarantor association will not be required to pay any duties or taxes that may arise, even if the driver or TIR carnet holder may be considered a debtor for customs purposes.