TIR

1
TIR

• Application in the Community

2
Basic Principles

• European Community law
• Council Regulation 2913/92 (the Customs Code)
• Article 91, paragraph 2 (external transit)
• Article 163 (internal transit)
• Commission Regulation 2454/93 (the Customs Code
  Implementing Provisions)
• Articles 451 to 457b

3
Basic principles

• European Community is a Contracting Party to the
  TIR Convention 1975
• Council Regulation 2112/78
• Entered into force 20 June 1983

4
Basic principles

• Community competence
• Commission has the authority to conclude
  agreements with international organisations (eg
  the United Nations), and
• Is responsible for speaking on behalf of the
  Community (Article 300 of the Treaty)
• Community has exclusive competence in the areas
  covered by the TIR Convention
• Member states responsible for the implementation
  of Community law

5
Basic principles

• TIR in the Community
• TIR procedure may only be used where
• the movement either begins or ends outside the
  Community, or
• the movements is between to two points in
  Community via a 3rd country
• There are no internal borders - the Community is
  a single territory for TIR
• Yet, each Member state is a Contracting Party to
  the TIR Convention
• And each MS has at least one guarantee
  association (GA)

6
Approval of TIR holders

• No EC law, therefore no standard procedure
• Apply Annex 9, Part II of TIR Convention
• Typical procedure -
• Initial application sent to national guarantee
  association (GA)
• GA will perform certain checks, namely
• proven experience (para 1(a))
• financial standing (para 1(b))
• proven knowledge (para 1 (c))

7

• If satisfied, GA will refer application to
  Customs
• Customs check
• financial standing (para 1(b))
• offence record (para 1 (d))
• If satisfied, Customs will issue authorisation.
• Close partnership between GA and Customs

8
Application of Article 38

• Reinforced by Community law - Article 457a of
  CCIP
• EC single territory, so when one Member state
  excludes a holder, this decision applies to
  whole Community

9
Office of destination/exit

• Termination of procedure
• Office will perform necessary checks
• If satisfied, will issue certificate of
  termination
• Complete boxes 24 and 28 of Voucher No 2
• Return counterfoil of Voucher No 2 to office
  departure/entry without delay
• Article 455 CCIP states within 1 month
• Input of SafeTIR data

10
Authorised Consignee status

• Following an application by the consignee,
  Customs authorities may grant the status of
  authorised consignee.
• This authorisation shall be granted only to
  persons who
• Are established in the Community
• Regularly receive goods under TIR procedure, or
  whose customs authorities know that they can meet
  the obligations under that procedure
• Have not committed any serious or repeated
  offences against customs or tax legislation.

11

• The authorisation shall apply
• Solely in the Member State where the
  authorisation was granted.
• Only to TIR operations that have as the final
  place of unloading the premises specified in the
  authorisation

12
Authorised consignees obligations

• Inform customs at the office of destination of
  the arrival of the goods
• Immediately inform customs of any broken seals,
  and of any other irregularities such as excess
  quantities, deficits, or substitutions
• Without delay, enter the results of the unloading
  into his records
• Without delay, present to customs an advice
  indicating the particulars and condition of any
  seals affixed and the date of entry into the
  records

13
Date of termination

• The date of the entry into the records of the
  results of the unloading
• In case of irregularities, the date of the
  endorsement of the TIR carnet

14
Termination

• The termination of a TIR operation within the
  meaning of point (d) of Article 1 of the TIR
  Convention shall have ocurred when the
  requirements of article 454b (1) and (2) have
  been met.

15
Office of departure/entry

• Discharge of procedure
• To facilitate speedy return of Voucher No 2,
  record return address in Official Use box
• Record expected office destination/exit in box 22
  of Voucher No 1
• Compares information on Voucher No 1 with that
  recorded on returned Voucher No 2
• A posteriori controls

16
Enquiry procedure

• Office of departure/entry initiates when
• Voucher No 2 not returned within 2 months
• Send request to office destination/exit
• Interrogate SafeTIR
• Inform GA of possible non termination
• If Voucher No 2 still not returned after 4
  months
• Send reminder to Office of departure/exit (to
  higher authority)

17
Enquiry procedure

• If Voucher No 2 still not returned after 7
  months
• Notify GA and Holder of non termination
• If Voucher No 2 still not returned after 10
  months
• Initiative debt recovery

18
Debtors and debt recovery

• Articles 201, 202, 203 and 204 Code refer
• The debtor has to be identified within 10 months
• The identification of person or persons directly
  liable for the payment under Article 8.7 of the
  TIR Convention is determined as follows
• Person(s) who
• unlawfully removed the goods from Customs
  control, or
• knowingly participated in the unlawful removal,
  or
• knowingly acquired or held the goods so removed,
  or
• required to fulfil the obligations of the TIR
  procedure

19

• For example, the driver may be liable under the
  first or second bullet
• The Holder could be liable under the fourth
  bullet
• The GA would only become liable if it proved
  impossible to identify the true debtor
• Send request for payment to GA

20
Liability of guarantee associations

• Community has no internal borders
• May be difficult to establish the actual place
  where the irregularity (debt) was incurred
• Legislation required to hold all the GAs
  potentially liable

21
Sensitive goods

• Goods which present a high risk of fraud
• Use of CT comprehensive guarantee banned for
  certain sensitivegoods (April 1996)
• TIR guarantees withdrawn at same time
• Partially restored in April 2000
• CT/Common transit used for these goods

22
Dispute

• Community law (Article 243 Code) provides an
  appeal procedure
• Not all situations are covered by appeal
  procedure
• National legislation (civil law) applied