IX.6.6. Application of articles 163 to 164 of the AE

Since, for the purposes of the TIR procedure, the customs territory of the Union is considered unique, it is not always easy to determine which Member State is competent to resolve irregularities that arise during the procedure. Thus, the non-completion notifications mentioned in section IX.6.2 shall also be deemed to have been sent to all guarantor associations in the Union.

1. IX.6.6.1. Transfer of debt collection responsibility