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Traffic Manual

IX.6.3. Alternative test of completion

Article 281 of the AE

The customs authorities of a Member State of departure or entry may accept as alternative proof that the TIR operation has been completed any document certified by the customs authority of the Member State of destination or exit in which the goods were presented.

This alternative evidence must identify the goods and establish that they have been presented to the customs office of destination or exit or delivered to an authorized recipient.

The TIR Carnet holder or the guaranteeing association may also submit, as alternative evidence to the satisfaction of the customs authority of a Member State of departure or entry, one of the following identification documents for the goods:

  • a customs document or record, certified by the customs authority of a Member State, stating that the goods have physically left the customs territory of the Union;
  • a customs document issued in a third country in which the goods are placed under a customs procedure;
  • A document issued in a third country and endorsed by the customs authorities of that country, certifying that the goods are considered to be released for free circulation in that country.

A copy of the aforementioned documents certified by the authorities may be presented as evidence.

Article 280, paragraph 8, of the AE

The customs office in charge of the investigation will inform the TIR Carnet holder and the guaranteeing association whether or not it has accepted the alternative evidence submitted as proof of the termination of the TIR procedure. The customs office in charge of the investigation shall also be responsible for communicating to the TIR Carnet holder any evidence supporting the completion of the procedure that has been left uncovered by customs during the investigation procedure.