IX.9.1. Example of a case affecting Northern Ireland after Brexit

TIR transport operates between Germany and Northern Ireland via Belgium and Great Britain.

The road transport vehicle or container must be presented, along with the TIR Carnet, at the customs office of departure in Germany for inspection purposes. Once the TIR Carnet has been accepted by German customs, the first TIR operation begins from that customs office to the exit (transit) customs office in Belgium. The vehicle or container, along with the TIR Carnet, must be presented at the exit (transit) customs office in Belgium, where this TIR operation ends.

Please note that, in addition to the requirements set out in the TIR Convention (e.g., the use of a paper TIR Carnet), the exchange of information contained in the TIR Carnet between the two customs offices is carried out by creating a TIR movement in the NCTS at the German customs office, ending at the Belgian customs office, as specified in the CAU AE.

The road transport vehicle or container then travels to Great Britain by ferry, thus leaving the EU customs territory. For admission, the vehicle or container must be presented, along with the TIR Carnet, to the customs office of entry (transit) in Great Britain for control purposes. At this point the second TIR operation begins. The vehicle's journey in Great Britain ends at the exit (transit) customs office of that territory, where the vehicle and the TIR carnet must be presented for inspection and completion of the operation.

Upon entry into Northern Ireland, the territory to which the UCC legal framework applies, the vehicle or container must be presented at the entry (transit) office in Northern Ireland for control purposes. This will mark the start of the third and final TIR operation of this TIR transport from the entry (transit) customs office in Northern Ireland to an inland customs office of destination in Northern Ireland. The vehicle or container must be presented at the destination customs office for the purposes of control, completion and finalization of the TIR operation. As stated in the CAU EA, for the exchange of TIR Carnet data between the customs office of entry (in transit) in Northern Ireland and the customs office of destination, a TIR movement must be created in the NCTS at the customs office of entry in Northern Ireland and finalized at the customs office of destination in Northern Ireland.