Proposal for a Council Decision on the position to be taken by the Community concerning the proposal to amend the Customs Convention on the International Transport of goods under cover of TIR carnets (TIR Convention 1975)
Date: 2009-05-26
Institutions: European Commission
Subjects: carriage of goods, customs cooperation, customs harmonisation, international convention, international road transport, transport document

EN 

EN 

   EN 

 
 
COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 26.5.2009 
COM(2009) 239 final 

2009/0069 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the position to be taken by the Community concerning the proposal to amend the 
Customs Convention on the International Transport of goods under cover of TIR 
carnets (TIR Convention 1975) 

EN 

   EN 

 
 
 
  
 
 
EXPLANATORY MEMORANDUM 

1. CONTEXT OF THE PROPOSAL 

1.1 Grounds for and objectives of the proposal 

The Customs Convention on the international transport of goods under cover of TIR carnets 
(TIR Convention) of 14 November 1975 was approved on behalf of the European Economic 
Community by way of Council Regulation (EEC) No 2112/78. The Convention entered into 
force in the Community on 20 June 1983. 

The purpose of the proposed Decision is for the Community to adopt latest amendments to the 
TIR  Convention  agreed  by  the  UNECE  Working  Party  on  Customs  Questions  Affecting 
Transport. 

1.2. General context 

The  TIR  Convention,  which  is  administrated  by  the  United  Nations  Economic  Commission 
for  Europe  (UNECE)  based  in  Geneva,  has  established  a  customs  transit  procedure  for  the 
international  movement  of  goods  by  road.  The  Convention  enables  goods,  which  are  under 
customs and tax suspension, to cross international borders with a minimum of intervention en 
route  by  the  customs  authorities.  By  easing  traditional  impediments  to  the  international 
movement  of  goods,  the  TIR  system  encourages  the  development  of  international  trade.  By 
reducing delays in transit, it enables significant economies to be made in transport costs. The 
most important advantage of the system is the fact that the TIR Convention provides, through 
its international guarantee chain, relatively simple access to the required guarantees. 

The  UNECE  Working  Party  on  Customs  Questions  Affecting  Transport  agreed  that  some 
modifications  of  the  TIR  Convention  are  necessary.  These  modifications  concern  mainly 
articles  that  deal  with  the  financial  responsibility  and  recovery  of  the  customs  debt.  By 
reorganizing and clarifying the relevant articles the procedure is easier to understand and to 
apply.  Other  amendments  that  were  proposed  introduce  in  the  text  of  the  Convention  the 
definition of the international organization and clearly define the process of authorization of 
this organization to organize the international guarantee chain. 

1.3. Existing provisions in the area of the proposal 

Articles 1, 6, 8, 10 and 11 of the TIR Convention. 

1.4. Consistency with the other policies and objectives of the Union 

The proposed Decision is consistent with the common policy in trade and transport. The TIR 
system, providing facilitation in road transport, allows goods to travel across 66 Contracting 
Parties with a minimum of interference by customs administrations and provides, through an 
international  guarantee  chain,  relatively  simple  access  to  the  required  guarantees.  The 
simplifications  achieved  through  the  TIR  Convention  are  in  line  with  the  revised  Lisbon 
strategy. 

2. CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

2.1. Consultation of interested parties 

EN 

2 

   EN 

 
Consultation methods, main sectors targeted and general profile of respondents 

Consultations on the proposal were carried out with the International Road Transport Union 
IRU. Consultations took place within the Customs Code Committee meetings and sessions of 
the UNECE Working Party on Customs Questions Affecting Transport. 

Summary of responses and how they have been taken into account 

Favourable opinion. 

2.2. Collection and use of expertise 

There was no need for external expertise. 

2.3. Impact assessment 

The  proposed  amendments  do  not  change  the  substance  of  articles  that  define  the  recovery 
procedure  within  the  TIR  system  but  reorganize  them  so  that  it  is  easier  to  understand  and 
apply  this  procedure.  Additionally,  as  the  international  organization  is  present  in  the  TIR 
system the Convention should clearly define this organization and explain how the procedure 
for authorisation of this organization should be applied. 

By  introducing  these  amendments  the  proper  order  of  steps  that  are  to  be  taken  within  the 
recovery  procedure  is  clearly  described  by  the  Convention  and  detailed  explanation  of  the 
responsibilities of all partners involved in the TIR system is ensured. Possible problems with 
regard to the application of current Article 8 and Article 11 are eliminated. 

3. LEGAL ELEMENTS OF THE PROPOSAL 

3.1. Summary of the proposed action 

The  proposed  Decision  adopts  on  behalf  of  the  Community  amendments  to  the  TIR 
Convention. 

3.2. Legal basis 

Articles  133  and  300  (2)  second  subparagraph  of  the  Treaty  establishing  the  European 
Community 

3.3. Subsidiary principle 

The proposal is in conformity with the principle of subsidiary. It implements an amendment to 
the international agreement which as such respects the principle of subsidiary. 

The  proposed  amendments  were  preliminarily  adopted  by  the  UNECE  Working  Party  on 
Customs Questions Affecting Transport. 

3.4. Proportionality principle 

The  proposal  is  in  conformity  with  the  principle  of  proportionality.  It  implements  an 
amendment  to  the  international  agreement  which  as  such  respects  the  principle  of 
proportionality. 

EN 

3 

   EN 

 
3.4. Choice of instruments 

Proposed instruments: Decision. 

International agreements and amendments to these arrangements are normally introduced into 
the Community's legal order by way of a Decision. 

4. BUDGETARY IMPLICATION 

The proposal has no implication for the Community budget. 

EN 

4 

   EN 

 
2009/0069 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the position to be taken by the Community concerning the proposal to amend the 
Customs Convention on the International Transport of goods under cover of TIR 
carnets (TIR Convention 1975) 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Article133, in conjunction with the second subparagraph of Article 300 (2) thereof, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

The Customs Convention on the international transport of goods under cover of TIR 
Carnets  (TIR  Convention)  of  14  November  1975  was  approved  on  behalf  of  the 
Community  by  Council  Regulation  (EEC)  No  2112/78  of  25  July  19781and  entered 
into force in the Community on 20 June 19832. 

In  February  2009  the  UNECE  Working  Party  on  Customs  Questions  Affecting 
Transport  decided  that  some  modifications  of  the  TIR  Convention  are  necessary. 
These modifications concern mainly articles that deal with the financial responsibility 
and recovery of the customs debt. By reorganizing and clarifying the relevant articles 
the  procedure  is  easier  to  understand  and  to  apply.  Other  amendments  that  were 
proposed  introduce  in  the  text  of  the  Convention  the  definition  of  the  international 
organization  and  clearly  define  the  process  of  authorization  of  this  organization  to 
organize the international guarantee chain. 

The proposed reorganization of articles and clear explanation of all steps that are to be 
taken within the recovery procedure makes this procedure easier to understand and to 
apply.  Further  explanation  of  the  responsibilities  of  all  partners  involved  in  the  TIR 
system makes the TIR system transparent. 

All  Member  States  expressed  their  positive  opinion  as  regards  the  amendment 
proposal.  The  draft  produced  by  the  Working  Party  on  customs  Questions  Affecting 
Transport  was  already  discussed  within  the  Customs  Code  Committee  and  it  was 
preliminarily approved. 

(5) 

The  next  session  of  the  Administrative  Committee  for  the  TIR  Convention  is 
scheduled  for  September  2009  and  it  is  expected  that  all  Contracting  Parties  to  the 

1 
2 

OJ L252, 14.09.1978 
OJ L31, 2.2.1983, p.13 

EN 

5 

   EN 

 
                                                 
Convention  will  be  ready  to  formally  adopt  proposed  amendments  of  the  TIR 
Convention. 

(6) 

Therefore,  the  Community  position  concerning  the  proposed  amendment  should  be 
determined, 

HAS ADOPTED THIS DECISION:  

The  Community's  position  within  the  Administrative  Committee  shall  be  based  on  the  draft 
amendment annexed hereto. 

Article 1 

Article 2 

This Decision is addressed to the Member States. 

Done at Brussels,  

For the Council 
The President 

EN 

6 

   EN 

 
 
 
 
 
ANNEX  

1. Change Article 1 (q) as follows: 

Replace "approved" by "authorized" 

2. Change Article 1 (q) as follows: 

Replace "surety" by "guarantor" 

3. In Article 1 insert a new paragraph (r) to read as follows: 

"(r)  the  term  “international  organization”  shall  mean  an  organization  authorized  by 
the Administrative Committee to take on responsibility for the effective organization 
and functioning of an international guarantee system." 

4. In Article 6 modify paragraph 2bis to read as follows: 

"2  bis.  An  international  organization  shall  be  authorized  by  the  Administrative 
Committee to take on responsibility for the effective organization and functioning of 
an international guarantee system. The authorization shall be granted as long as the 
organization fulfils the conditions and requirements laid down in Annex 9, Part III. 
The Administrative Committee may revoke the authorization if these conditions and 
requirements are no longer fulfilled." 

5. In Article 8 modify paragraph 1 to read as follows: 

"1.  The  guaranteeing  association  shall  undertake  to  pay  up  to  the  maximum  of  the 
guaranteed  amount  of  the  import  and  export  duties  and  taxes  together  with  any 
default interest due under the Customs laws and regulations of the Contracting Party 
in  which  an  irregularity  leading  up  to  a  claim  against  the  guaranteeing  association 
has been established in connection with a TIR operation. It shall be liable, jointly and 
severally  with  the  persons  from  whom  the  sums  mentioned  above  are  due,  for 
payment of such sums." 

6. In Article 8 delete paragraph 7  

7. Change paragraph 2 of Article 10 as follows: 

Replace "country" by "Contracting Party" 

8. In Article 11 modify paragraph 1 to read as follows: 

"1. Where a TIR operation has not been discharged, the competent authorities shall 

(a)  notify  the  TIR  Carnet  holder  at  his  address  indicated  in  the  TIR  Carnet  of  the 
non-discharge; 

(b) notify the guaranteeing association of the non-discharge. 

The competent authorities shall notify the guaranteeing association with a maximum 
period of one year from the date of acceptance of the TIR Carnet by those authorities 

EN 

7 

   EN 

 
or two years when the certificate of termination of the TIR operation was falsified or 
obtained in an improper or fraudulent manner." 

9. In Article 11 insert a new paragraph 2 to read as follows: 

"2.  Where  the  payment  of  the  sums  mentioned  in  Article  8,  paragraphs  1  and  2 
becomes  due,  the  competent  authorities  shall,  so  far  as  possible,  require  payment 
from the person or persons liable for such payment before making a claim against the 
guaranteeing association." 

10. In Article 11 renumber paragraph 2 to become paragraph 3. 

11. In Article 11 modify paragraph 3 to read as follows: 

"3. The claim for payment of the sums referred to in Article 8, paragraphs 1 and 2 
shall be made against the guaranteeing association at the earliest three months after 
the  date  on  which  the  association  was  notified  that  the  operation  had  not  been 
discharged  or  that  the  certificate  of  termination  of  the  TIR  operation  had  been 
falsified  or  obtained  in  an  improper  or  fraudulent  manner  and  not  more  than  two 
years after that date. However, in cases of TIR operations which, during the above-
mentioned  period  of  two  years,  become  the  subject  of  administrative  or  legal 
proceedings concerning the payment obligation of the person or persons referred to 
in paragraph 2 of this Article, any claim for payment shall be made within one year 
of  the  date  on  which  the  decision  of  the  competent  authorities  or  courts  becomes 
enforceable." 

12. In Article 11 renumber paragraph 3 to become paragraph 4. 

13. In Article 11 modify paragraph 4 to read as follows: 

"4.  The  guaranteeing  association  shall  pay  the  amounts  claimed  within  a  period  of 
three months from the date when a claim for payment is made against it." 

14. In Article 11 insert a new paragraph 5 to read as follows: 

"5.  The  sums  paid  shall  be  reimbursed  to  the  guaranteeing  association  if,  within  a 
two year period following the date on which the claim for payment was made against 
it,  it  has  been  established  to  the  satisfaction  of  the  competent  authorities  that  no 
irregularity  was  committed  in  connection  with  the  TIR  operation  in  question.  The 
two year time limit may be extended in accordance with national legislation." 

15. In Annex 6 change Explanatory Note 0.8.3 as follows: 

Replace "Customs authorities" by "Contracting Parties" 

16. In Annex 6 change Explanatory Note 0.8.5 as follows: 

Replace  "the  guarantee  is  questioned"  by  "a  payment  request  is  made  against  the 
guaranteeing association" 

17. In Annex 6 delete Explanatory Note 0.8.7. 

EN 

8 

   EN 

 
18. In Annex 6 renumber Explanatory Note 0.10 to become Explanatory Note 0.10-1 

19. In Annex 6 insert a new Explanatory Note 0.10-2 to read as follows: 

"0.10-2  The  phrase  “or  no  termination  has  taken  place”  includes  those  situations 
where the certificate of termination has been falsified." 

20. In Annex 6 modify Explanatory Note 0.11-1 to read as follows: 

"0.11.-1 The method of notification is left to national legislation." 

21. In Annex 6 insert a new Explanatory Note 0.11-2 to read as follows: 

"0.11-2 The efforts to be made by the competent authorities to require payment from 
the  person  or  persons  liable  shall  include,  at  least,  the  sending  of  the  claim  for 
payment to the TIR Carnet holder, at his address indicated in the TIR Carnet, or the 
person  or  persons  liable,  if  different,  established  in  accordance  with  national 
legislation. The claim for payment to the TIR Carnet holder may be combined with 
the notification referred to in paragraph 1 (a) of this Article." 

22. In Annex 6 renumber Explanatory Note 0.11-2 to become Explanatory Note 0.11-3-1 

23. In Annex 6 change Explanatory Note 0.11-3-1 as follows: 

Replace "Customs" by "competent" 

24. In Annex 6 insert a new Explanatory Note 0.11-3-2 to read as follows: 

"0.11-3-2  The  competent  authorities  may  inform  the  guaranteeing  association  that 
administrative or legal proceedings concerning the payment obligation were initiated. 
In any event, the competent authorities shall inform the guaranteeing association of 
such  proceedings  that  may  be  terminated  after  the  two  year  time  limit  before  that 
time limit has expired." 

25. In Annex 6 renumber Explanatory Note 0.11-3 to become new Explanatory Note 0.11-4. 

26. In Annex 6 change Explanatory Note 0.11-4 as follows: 

Replace "Article 11" by "this Article" 

27. In Annex 6, Explanatory Note 0.11-4, at the end of the paragraph, insert a phrase to read 
as follows: 

"The time limit also applies in the event that the guaranteeing association, on receipt 
of  the  claim,  consults  the  international  organization  referred  to  in  Article  6, 
paragraph 2 over its position concerning the claim." 

28. In Annex 6 renumber Explanatory Note 0.28 to become Explanatory Note 0.28-1 

29. In Annex 6 insert a new Explanatory Note 0.28-2 to read as follows: 

0.28.2  This  Article  provides  that  the  termination  of  a  TIR  operation  shall  be 
subjected  to  the  goods  being  placed  under  another  Customs  procedure  or  another 

EN 

9 

   EN 

 
system of Customs control. This includes clearing the goods for home use (either full 
or  conditionally),  the  transfer  across  the  border  to  a  third  country  (export),  or  to  a 
free zone, or the storage of the goods in a place approved by the Customs authorities 
while awaiting the declaration for another procedure." 

EN 

10 

   EN