IX.5.6.1. Irregularities in the goods

Article 8, paragraph 5, of the TIR Convention

Any irregularities detected by the customs office of destination or exit must be dealt with on a case-by-case basis. When undeclared goods are found in the sealed cargo compartment of a road transport vehicle, they will be covered, for tax purposes, by the TIR Carnet guarantee, and the guaranteeing association will assume responsibility for payment of the debt. An entry must be made in the TIR carnet, in particular in box 27 of sheet 2 and in box 5 of matrix 2.

The annotation will read as follows: Excess merchandise: Article 8, paragraph 5, of the TIR Convention", followed by a description of the goods and their quantity. In the NCTS, the customs office of destination or exit will send the message "Control Results" (IE018) with the code "B" and the mention "awaiting resolution of discrepancies" requesting the customs office of departure or entry to proceed with an investigation.

The transaction will then be "awaiting resolution" at the customs office of departure or entry.

Once the issue has been resolved, the customs office of departure or entry will use the "Discrepancy Resolution Notification" (IE020) message to inform the customs office of destination or exit. The goods will then be released and the customs office of departure will finalize the operation.

Where irregularities are related to a lack of goods or an incorrect description of them, similar measures will apply to entries in the TIR Carnet and the sending of messages in the NCTS.