IX.5.5. Incidents during the circulation of goods and use of the inspection report

Article 25 of the TIR Convention
Article 277 of the AE

If, as a result of an accident during transit, customs seals are broken or the goods are destroyed or damaged, the carrier will immediately contact the customs authorities or, if this is not possible, any other competent authority in the country where the shipment is located.

If the carrier was forced to modify the itinerary marked by the customs office of departure or entry due to circumstances beyond its control or if the incident or accident, within the meaning of Article 25 of the TIR Convention, occurred in the customs territory of the Union, the carrier shall present the goods, the vehicle, the TIR Carnet and the NRM to the nearest customs authority of the Member State in whose territory the means of transport is located.
The authorities concerned shall draw up the verification report attached to the TIR Carnet as soon as possible.

When an accident occurs that requires the transfer of cargo to another vehicle, such transfer may only be carried out in the presence of the competent authority in question. This authority will draw up a verification report.

Explanatory Note to Article 29 of the TIR Convention

Unless the TIR Carnet includes the specification "Heavy and bulky goods", the replacement vehicle or container must have been authorized for the transport of goods under customs seal.
In addition, it must be sealed, with all information related to the seals placed being indicated in the verification report.

However, when an authorized vehicle or container is not available, the goods may be transferred to an unauthorized one, provided the necessary guarantees are provided. In the latter case, customs authorities will have to assess whether they can allow transport to continue under the TIR Carnet in that vehicle or container.

In the event of imminent danger requiring immediate unloading, whether in whole or in part, of the goods, the carrier may act on its own initiative without waiting for the intervention of the customs authorities. It will then be up to you to demonstrate to those authorities that you were forced to take such a measure in order to preserve the vehicle or container or the cargo. Once the precautionary measures have been applied and the danger has passed, the carrier must notify the customs authorities without delay so that they can proceed to verify the facts, examine the cargo, seal the vehicle or container, and prepare the verification report.

The destination or exit customs office will send the "Control Results" message (IE018) containing all available information on the incident that was included in the inspection report and the TIR Carnet.

The verification report will remain attached to the TIR Carnet.