IX.5.2. Completion of the TIR operation by the customs office of departure or entry

The completion of the TIR operation by the competent authorities at the customs office of departure or entry is of great importance, as it effectively ends the liability of the guaranteeing association.

Article 10, paragraph 2, of the TIR Convention
Article 215, section 2, of the CAU

The TIR operation can only be completed if it has been successfully concluded.

Article 1(e) of the TIR Convention

The action of completing the TIR operation is implicit in the sense that the customs office of departure or entry does not make any formal decision or take any action. Nor is any formal notification made to the guarantor association to confirm the completion. The TIR Carnet holder and the guaranteeing association may consider the TIR operation completed, unless otherwise notified.