IX.6.4.1. Identification of the person or persons directly responsible

Article 78 of the AD

Where there is no evidence that the TIR operation has been completed, the customs authorities of the Member State of departure or entry must determine the place where the customs debt arose within seven months of the date on which the goods should have been presented to the customs office of destination or exit. They must also identify the debtor and determine the Member State responsible for collecting the customs debt.

Article 105 of the CAU

The customs debt will be recorded in the accounting records within fourteen days after those seven months.
To this end, the customs authorities of the Member State of departure or entry may act on the basis of any information at their disposal, including that provided by the guaranteeing association and the TIR carnet holder.

Article 11, paragraph 1, of the TIR Convention
Articles 79, 84 and 87 of the CAU
Articles 77 and 78 of the AD, and articles 163 and 311 of the AE

In order to identify the person or persons responsible, it will be necessary to adhere to the general provisions of the CAU, the AE and the AD. In most cases, the customs debt will likely have arisen due to the removal of goods from customs supervision or failure to comply with obligations arising from the use of the TIR procedure. Since the responsibility for presenting the goods at the customs office of destination or exit falls on the TIR Carnet holder, he or his representative will, at first glance, be directly responsible.

For further information on the electronic debt and collection procedure, see Part VIII.