COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(93) 469 final 
Brussels, 6 December 1993 
Proposal for a 
COUNCIL DECISION 
accepting, on behalf of the Community, Resolution No 47 of the Working Party on 
customs questions affecting transport of the Economic Commission for Europe 
(ECE) on the introduction of an additional TIR carnet with higher guarantee 
(presented by the Commission) 
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EXPLANATORY MEMORANDUM 
The Customs Convention on the international transport of goods under cover 
of TIR carnets (TIR Convention) signed in Geneva on 14 November 1975 was 
approved on the Community's behalf by Council Regulation (EEC) No 2112/78 
of 25 July 1975 which came into force on 20 June 1983.1 
On 2 July the Working Party on customs questions affecting transport of the 
Economic Commission for Europe adopted Resolution No 47 on the introduction 
of an additional TIR carnet with higher guarantee. 
Its aim is to combat the recent increase in cases of fraud involving 
alcohol and tobacco carried under TIR carnets by introducing a high 
guarantee to be provided by national transport associations for the 
transport of such goods. 
The Commission and Member States have played a full and close role in the 
preparation of this Resolution and its adoption by the Working Party. This 
is clear evidence of the importance attached by the Community to its 
acceptance and implementation. 
Decision accepting the Resolution should be adopted as soon as possible as 
acceptance of the Resolution by the Community as a Contracting Party to the 
1975 TIR Convention will have considerable political impact. 
Conclusions 
The Commission proposes that the Council accept, on behalf of the 
Community, Resolution No 47 adopted by the ECE Working Party on customs 
questions affecting transport on 2 July. 
OJ No L 252, 14.9.1978. 
3 
Proposal for a 
COUNCIL DECISION 
accepting, on behalf of the Community, Resolution No 47 of the Working Party on 
customs questions affecting transport of the Economic Commission for Europe 
(ECE) on the introduction of an additional TIR carnet with higher guarantee 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing the European Community and in 
particular Article 113 thereof, 
Having regard to the proposal from the Commission, 
Whereas Resolution No 47 provides for measures to ensure the proper application 
of the TIR Convention and to provide a higher guarantee for the transport of 
certain types of goods involving a higher risk of fraudulant evasion of customs 
and other dut ies; 
Whereas this Resolution is of prime importance to the Community and should be 
accepted by it with immediate effect, 
HAS DECIDED AS FOLLOWS: 
Article 1 
Resolution No 47 of the Working Party on customs questions affecting transport 
of the Economic Commission for Europe of 2 July 1993 on the introduction of an 
additional TIR carnet with higher guarantee is hereby accepted on behalf of the 
Community with immediate effect. 
The text of the Resolution is attached to this Decision. 
V 
Art icle 2 
The President of the Council is hereby authorized to designate the person 
empowered to notify the Executive Secretary of the Economic Commission for 
Europe of the Community's acceptance, with immediate effect, of the Resolution 
referred to in Article 1. 
Done at Brussels, For the Counc 
The President 
s 
INTRODUCTION OF AN ADDITIONAL TIR CARNET WITH HIGHER GUARANTEE 
Résolut ion No 47 
adopted on 2 July 1993 by the 
UN/ECE Working Party on customs Questions affecting Transport 
The Working Party on Customs Questions affecting Transport. 
Stressing the importance of the smooth functioning of the Customs 
Convention on the International Transport of Goods under Cover of TIR 
Carnets (TIR Convention, 1975) to facilitate the international carriage of 
goods by road vehicles, 
Concerned about the recent increases in cases of fraud which may endanger 
the facilitation measures provided for in the TIR Convention, 1975, 
Aware of the difficulties faced by the international quaranteeing chain in 
providing adequate guarantees for high-risk goods from a Customs point of 
v i ew, 
Considering that the introduction as soon as possible of a high-guarantee 
TIR Carnet covering tobacco and alcohol could provide a step towards a 
solution to these problems, 
Bearing in mind the provisions of annex 1 and annex 6, explanatory note 
0.8.3. of the TIR Convention, 1975, 
Decides unanimously on the following inter im measures taking effect before 
the relevant amendment to the TIR Convention, 1975 will come into force, 
possibly during the course of 1994: 
In the case of transport of alcohol and tobacco, details of which are 
given below, Customs authorities are recommended to increase the 
maximum amount which may be claimed from the guaranteeing 
associations to a sum equal to $US 200,000: 
(1) Undenatured ethyl alcohol of an alcoholic strength by volume of 
80% vol or higher (HS code: 22.07.10) 
(2) Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80% vol, spirits, liqueurs and other spirituous 
beverages; compound alcoholic preparations of a kind used for the 
manufacture of beverages (HS code: 22.08) 
(3) Cigars, cheroots and cigarillos, containing tobacco (HS code: 
24.02.10) 
(4) Cigarettes containing tobacco (HS code: 24.02.20) 
(5) Smoking tobacco, whether or not containing tobacco substitutes in 
any proportion (HS code: 24.03.10) 
For the transport of alcohol and tobacco given above, Customs 
authorities shall request TIR Carnets on which are printed in bold 
characters the words "TOBACCO/ALCOHOL" and "TABAC/ALCOOL" on the 
cover and all vouchers. In addition, these Carnets must contain an 
additional sheet providing details on the categories of tobacco and 
alcohol guaranteed as indicated above, 
Existing "TABAC" TIR Carnets signed by Mr. A. Wester ink are no longer 
valid, 
Requests the International Road Transport Union (IRU), national 
guaranteeing associations and Customs authorities to take all necessary 
steps in order to provide for the introduction of the "TOBACCO/ALCOHOL" TIR 
Carnet, as of 1 September 1993, 
Requests the Contracting Parties to the TIR Convention, 1975 to notify the 
Executive Secretary of the United Nations Economic Commission for Europe 
(UN/ECE) by 1 September 1993, whether they accept the "TOBACCO/ALCOHOL" TIR 
Carnet, 
Requests the Executive Secretary of the United Nations Economic Commission 
for Europe (UN/ECE) to inform all Contracting Parties to the TIR 
Convention, 1975 about the acceptance of the "TOBACCO/ALCOHOL" TIR Carnet. 
ISSN 0254-1475 
COM(93) 469 final 
DOCUMENTS 
EN 02 
Catalogue number : CB-CO-93-686-EN-C 
ISBN 92-77-62536-8 
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