TIR (INTERNATIONAL ROAD TRANSPORT) - TIR
More than 50 countries use the TIR system as an international customs transit system with the widest geographical coverage. As with other Customs transit procedures, the TIR procedure can move goods under customs control across international borders without the payment of duties and taxes normally due at import (or export). The main condition of the TIR procedure is the fact that the transport of the goods must be carried by road only.
Goods move from a Customs office of departure in one country to a customs destination in another country under cover of an internationally accepted Customs transit document, the TIR carnet, which also provides a financial guarantee for the payment of duties and taxes in the country of the importer of the goods if the vehicle has crossed the border, but for some reason it has not been delivered to the destination customs office and did not pass customs clearance. Safeguards system manages an international organization, which is currently the International Road Transport Union (IRU) - International Road Transport Union (IRU).
While each Member State is a party to the TIR Convention, the European Union is considered to be a single territory for the purposes of the TIR procedure. This means that the TIR can be used in the Euro Union only for international traffic, ie when the movement starts or ends in a third country, or when the goods are moved between two or more EU Member States via the territory of a third country.
BACKGROUND create TIR (TIR)
TIR transit system was developed soon after the Second World War under the auspices of the European United Nations Economic Commission for Europe (UNECE), in order to help revive the economy of post-war Europe. TIR Agreement was concluded in 1949, and its success led to the creation in 1959 of the first of the TIR Convention.
Convention 1959 was replaced by the current Customs Convention on International Transport of Goods (TIR Convention, 1975) 1975 TIR Carnet year. TIR Convention of 1975 was approved by Council Regulation (EEC) № 2112/78 of 25 July 1978 and entered into force in the European Union June 20, 1983. Annex to the Regulation of the Council was replaced by the decision of the Council 2009/477 / EC of 28 May 2009 (OJ L 165 of 26 June 2009). This application contains a summary of the TIR Convention, as amended by the end of 2008.
Each EU Member State, including the Union itself, is a party to the TIR Convention, 1975. TIR supported UNECE, which in cooperation with a TIR also keeps the publication known as TIR Handbook. The directory contains not only the text of the Convention, but also a lot of other useful information concerning the practical application of the Convention.
TIR transit system is based on five basic principles (so-called pillars):
- The use of safe vehicles or containers,
- International guarantee chain,
- TIR Carnet,
- Mutual recognition of customs control,
- Controlled access to the system.
TIR Convention 1975 is dynamic in the sense that for many years it has repeatedly been amended in order to reflect the changes in relation to each of these basic principles. In recent years, these amendments were structured and taken on separate stages.
The first two stages were introduced measures, in accordance with which access to use the TIR system will be subject to customs import licenses (the so-called "controlled access") and clarification of the roles and responsibilities of key players involved in the TIR system. The third stage, which is currently being implemented, including the TIR computerization project (the international system eTIR) and measures to increase the transparency of the international organization.
TIR in the Union
Since the TIR Convention 1975 is directly applicable, there are relatively few legal norms established in the Customs Code of the Union or its delegated and executive acts. In the following key points should be noted regarding the use of Union TIR system:
- TIR can be used only in those cases where the movement begins or ends in a third country, or when intra-moving goods through a third country (Articles 226 and 227 of the UCC).
- The customs territory of the Union is considered to be a single territory (Article 228 of the UCC).
- The size of the guarantee per TIR Carnet is 60 000 euro (Article 163 IA).
- These TIR Carnets for TIR operations in the customs territory of the Union must be given to the customs authorities in electronic form (Article 6 of the UCC).
- Electronic Union transit system (NCTS) should be used for the electronic exchange of data between the customs administrations of the Member States (Article 273 of the IA).