9. Transport Internationaux Routiers (TIR)
Source: gov.uk (2025-08-22)

Explains the process for TIR movements from the process required at offices of Departure, Destination, Entry and Exit, to where and how to obtain a guarantee.

This section explains the process for TIR movements: from the process required at offices of Departure, Destination, Entry and Exit, to where and how to obtain a guarantee. It also covers the requirements for approval of containers used in the movement, moving large and bulky goods and live animals.

It should be noted that Customs supervisory control within the UK is carried out at customs offices of departure and destination, and at the customs offices where the goods enter and leave the territory of the UK.

EU member states are required to record TIR movements on NCTS. Traders who start a movement in GB will have to make an NCTS declaration once the shipment arrives in an EU country. This requirement will also apply to TIR movements departing from or arriving in NI.

9.1 Introduction

9.1.1 Background information

The TIR Convention 1975 handbook can be downloaded from the United Nations Economic Commission for Europe (UNECE) website (http://www.unece.org/tir/tir-hb.html).

9.1.2 Contracting parties to the TIR Convention, 1975

The contracting parties are listed on the UNECE website (https://www.unece.org/tir/system/countries.html).

9.1.3 Force of Law

The relevant Force of Law comes from these Customs Statutory Instruments (https://www.gov.uk/government/publications/statutory-instruments-relating-to-eu-exit/customs-statutory-instruments).

A list of the HMRC Customs Offices of entry, exit departure or destination for the TIR Transit procedure can be found in the Border Force customs offices list (https://www.gov.uk/government/publications/border-force-customs-offices-list).

9.2 General Principles: TIR Carnets and NCTS

9.2.1 Use of the Electronic Transit System (NCTS)

From the date that the UK left the European Union, TIR declarations were no longer required to be entered on NCTS by traders in GB.

The holder of the procedure, or an agent, will have to make a declaration to NCTS when the consignment first enters the territory of the EU.

9.2.2 Validity of TIR Carnets

A Carnet can be used for journeys where the goods are carried in either:
- a single vehicle
- a combination of vehicles of two or more vehicles coupled together
- one or more containers loaded onto a single vehicle or a combination of vehicles (where the goods are carried in a container, the container may be transferred from one vehicle to another during the journey)
A single Carnet cannot be used to cover more than one vehicle; for example, a number of vehicles travelling in convoy/independently.

Provided that at least part of that journey is by road, the containers and vehicles can be carried by air, rail, or sea transport.

9.2.3 Northern Ireland

The TIR procedure can only be used if one or more frontiers are crossed en route. As Nothern Ireland is included in the customs territory of the EU. TIR cannot be used for movements between NI and Ireland.

9.3 Guarantee Associations

The guaranteeing associations of the contracting party undertake responsibility to pay up to 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.

See the TIR convention and Transit Manual Part IX, section 2.1.

9.3.1 National Guarantee Associations

The UK has 2 authorised Guarantee Associations.

The Road Haulage Association Ltd (RHA)35 Monument HillWEYBRIDGESurreyKT13 8RN

Phone number: xx-xxxx-xxxx

The Freight Transport Association Ltd (FTA) (Trading as Logistics Ltd)Hermes HouseSt John’s RoadTUNBRIDGE WELLSKentTN4 9UZ

Phone number: xx-xxxx-xxxx

Online enquiry form: xxx@xxx.xx

Both Guarantee Associations are affiliated to the International Road Union (IRU).

9.4 Standards of construction and physical security for vehicles and containers

9.4.1 General

Transit Manual Part IX section 4.1 refers.

Vehicles and containers used for transporting goods under TIR must be built and equipped to the Convention standards and approved as such.

In principle:
- containers must have permanent identification marks and numbers
- containers must have a minimum internal volume of one cubic metre (except for air containers)
- customs seals can be simply and effectively applied
- when sealed, no goods can be introduced into or removed from them without leaving visible traces of tampering or without breaking the seal
- they must not contain any concealed spaces where goods may be hidden
- all spaces must be capable of holding goods and readily accessible for inspection by Customs
When examining a vehicle or container, the competent authorities will confirm that the above standards have been met. If they are not met, then the journey will not be allowed to continue under the TIR procedures.

9.4.2 Approval of road vehicles for transport of goods under TIR

Approval procedure

Under the TIR Convention, the load compartment of road vehicles (including trailers and semi-trailers towed by motorised units) used to carry goods under the TIR procedure must be approved by the competent authorities (HMRC in the UK). They must be approved in the country in which the vehicle is registered. Alternatively, a vehicle can be approved “by design type” by the competent authority of the country of manufacture.

In the UK, HMRC has delegated approval to the DVLA, see Specialist tests for lorries (https://www.gov.uk/specialist-tests-for-lorries/the-tir-test).

The approval can be given for either:
- individual vehicles
- a manufacturer’s design type for a series of vehicles
In both cases, a certificate of approval (GV60) conforming to the model in the TIR Convention is issued for each vehicle. The original certificate must be carried with that vehicle whenever it is carrying goods under a TIR Carnet, except for the movement of “heavy and bulky” goods for which special provisions, explained further in section 9.6.1 apply. The approval certificate is valid for 2 years from the date of issue.

Customs checks

When a TIR Carnet is presented at a customs office, customs will carry out the following checks:
- vehicle certificate of approval
- boxes 1 to 8 have been properly completed with box 7 signed and stamped by a representative of the approving authority
- the validity date shown in box 7 has not expired
- the certificate includes a photograph of the vehicle
- the vehicle corresponds to the photograph and boxes 1 to 5
- if any defects are noted in box 10, rectification details are noted in box 11 and both boxes have been signed and stamped by the appropriate authority
- the certificate is an original and not a photocopy or a forgery
- there have been no unauthorised changes to the certificate
Irregularities with a vehicle approval certificate may include:
- forged documents
- period of validity of the approval certificate has expired
- certificate of approval has been improperly altered
- photocopies of approval certificates - not acceptable in lieu of the original
TIR Plate

Check that the vehicle is fitted with TIR plates conforming to the design and dimensions given in the TIR Handbook paragraph 2 Annex 5 (https://unece.org/DAM/tir/handbook/english/newtirhand/TIR-6Rev11e.pdf) which gives a specimen of the TIR plate. When a road vehicle is carrying out a TIR operation, a rectangular plate bearing the inscription “TIR” and conforming to the TIR Convention specifications must be affixed and be clearly visible at the front and rear of the vehicle. For trailers this means that the front plate must be fitted in a suitable position so that the cab of the towing unit does not obscure it.

Load compartment

Ensure the load compartment of the vehicle meets the standards specified in section 9.4.1.

Seals

If the vehicle is sealed, check that the seal shows no visible trace of tampering and the serial number on the seal conforms to the details shown on the carnet and on the NCTS declaration.

In order to maintain the credibility and reliability of the TIR system the minimum check required is a seal check.

Defects/Irregularities/tampering

If there are irregularities/tampering/defects with any of the above Customs will proceed as at section 9.6.1.

Invalid or lost approval certificates (GV60)

Vehicles which do not have a valid approval are not allowed to carry goods under cover of a TIR Carnet.

Lost approval certificates should be reported by the holder in writing to the approving authority and the vehicle must be re-inspected and re-approved. Replacement certificates are only issued in exceptional circumstances by the approving authority.

9.4.3 Approval of containers for transport under Customs seal

Approval procedure

Containers used to carry goods under the TIR procedures must be approved to transport goods under Customs seal. In the UK containers are approved under the:
- TIR Convention 1975 (TIR Handbook (https://unece.org/DAM/tir/handbook/english/newtirhand/TIR-6Rev11e.pdf))
- Customs Convention on Containers 1956/1972, as amended by resolution 31 of the Inland Transport Committee of the United Nations Economic Commission for Europe (UNECE)
The competent authority must approve the container. In the UK, HMRC has authorised the following certifying organisations to approve containers on our behalf.

Bureau Veritas UK LtdBrandon House180 Borough High StreetLondonSE1 1LB

Phone number: xx-xxxx-xxxx

Fax number: xx-xxxx-xxxx

Website: www.bureauveritas.co.uk (http://www.bureauveritas.co.uk)

Lloyd’s Register Verification Limited71 Fenchurch StreetLondonEC3M 4BS

Phone number: xx-xxxx-xxxx Email: https://www.lr.org/en/contact-us/ Website: www.lrqa.com/en-gb/ (http://www.lrqa.com/en-gb/)

Hartford Steam Boiler UK Limited9th Floor, Chancery Place50 Brown StreetManchesterM2 2JT

Phone number: 0161 817 4752 Website: www.munichre.com (https://www.munichre.com/hsbeil/en.html)

DEKRA UK LimitedPhi HouseEnterprise RoadSouthampton Science ParkSouthamptonSO16 7NS

Phone number: xx-xxxx-xxxx Website: www.dekra-uk.co.uk (https://www.dekra-uk.co.uk/en/home-page/)

These organisations will give full details of constructional requirements and approval procedures.

They will issue a Certificate of Approval for either:
- type approval - issued at the manufacturing stage, covers a particular design type and covers all containers subsequently built to that exact specification
- batch approval - issued after manufacture, covers either an individual container or a specific number of containers of the same type
Approval plate

An approval plate conforming to the model in the TIR Convention must be fitted to all containers approved for transport under Customs seal.

Customs checks

When a TIR Carnet is presented for goods carried in a container, customs will carry out checks to ensure that:
- the container is fitted with the TIR approval plates conforming to the design and dimensions given in the TIR Handbook Annex 7, Part II, Appendix 1 (https://unece.org/DAM/tir/handbook/english/newtirhand/TIR-6Rev11e.pdf). There is no requirement for container approval certificates to be carried with the containers. It is therefore not normally possible to check whether a container has a valid approval certificate. If it is suspected that a container is not properly approved, the officer will check the details against the record of approval certificates held by the CCTO.
- the load compartment of the container meets the standards specified in section 9.4.1.
- if the container is sealed, that the seal shows no visible trace of tampering and the serial number on the seal conforms to the details shown on the carnet and for NI only - on the NCTS declaration. If the seal has been broken proceed as per Part IX sections 4.4.5 (Sealing of containers) and 5.6.2 (Irregularities concerning seals) of the Transit Manual. In order to maintain the credibility and reliability of the TIR system, the minimum check required is a seal check.
If the checks reveal any irregularities/tampering/defects with any of the above, customs will proceed as at section 9.8.3.

More information on standards of construction and examination of containers can be found in TIR Handbook paragraph 2 Annex 7 (https://unece.org/DAM/tir/handbook/english/newtirhand/TIR-6Rev11e.pdf).

9.5 Control of TIR movements within the UK

9.5.1 Control within the United Kingdom

Control within the UK is carried out at customs offices of departure and destination, and at the customs offices where the goods enter and leave the territory of the UK.

EU member states are required to record TIR movements on NCTS. Traders who start a movement in GB will have to make an NCTS declaration once the shipment arrives in an EU country. For NI only the requirement to record TIR movements on NCTS will also apply to TIR movements departing from or arriving in NI.

9.5.2 Carnets authenticated but not used

TIR Carnet holders who have had a carnet authenticated by the Office of Departure but subsequently do not use it (for example, because the export has been cancelled) must return the carnet to the Office of Departure with a written request for it to be cancelled and a declaration that the carnet has not been used.

If customs are satisfied with the written explanation they will:
- note and sign the carnet that it has been cancelled
- copy the front cover and holder’s written reason for cancellation to the CCTO with a covering letter confirming acceptance of cancellation - this will ensure that the CCTO does not chase up the movement and issue inquiries
- return the carnet to the holder
Upon receipt of the cancelled carnet, the holder must then ensure that it is passed to the Guarantee Association as soon as possible to discharge the guarantee.

If the carnet has been produced at the incorrect Office of Departure, and not at the Office of Departure which authenticated the carnet, it must be forwarded to the correct Office of Departure by recorded delivery.

9.5.3 Incidents or accidents en route

Transit Manual Part IX section 5.5 refers.

When an incident or accident is reported, Customs at the relevant office will check the load conforms to the description on the TIR manifest (Voucher No 1/No 2 - orange sheet at the front of the carnet) and if:
- there is found to be an irregularity, proceed as at section 9.8
- the load conforms to the TIR manifest, seal the vehicle once transfer is completed then, upon finishing the checks, complete the ‘certified report’ in the TIR carnet (last orange sheet in the carnet) and on the TAD
- the vehicle/container is continuing the TIR journey or after any transfer of the goods to another vehicle has been completed, seal/reseal the vehicle/container
- it has not been possible to check the load, endorse the ‘certified report’ “Not examined en route”
The Office of Destination should then endorse the ‘certified report’ with the results of the check on the contents and file the report with local records.

9.5.4 Offices of Transit

Within the TIR procedure, offices of Transit are referred to as ‘Offices of Entry en Route’ and ‘Offices of Exit en Route’.

The goods and the carnet must be presented to customs whenever a TIR movement enters or leaves the United Kingdom.

The customs officer will endorse the carnet, remove the appropriate voucher, and return the carnet to the driver.

Under certain circumstances, the Office of Transit formalities may have to be carried out when a vehicle moving under the TIR procedure travels from Northern Ireland to Great Britain and vice versa.

9.6 Special arrangements for certain goods

9.6.1 Heavy and bulky goods

Unapproved vehicles may be used for removing heavy and bulky objects under TIR, if the customs authority in the exporting Contracting Country is satisfied that the:
- goods cannot readily be carried in approved vehicles
- goods can be easily identified from the description on the Carnet manifest; or can be customs sealed and/or provided with identifying marks, to prevent any substitution or removal of the goods without it being obvious
- carrying vehicle contains no concealed spaces where other goods may be hidden
In such cases the Guarantee Association that issued the Carnet must clearly endorse the cover and all the vouchers with the words “heavy and bulky goods” or the French equivalent.

Examples of items commonly accepted as heavy and bulky goods are motor vehicles and heavy machinery.

Customs will take the following action when a carnet holder wants a load to be carried in an unapproved vehicle as heavy and bulky goods:
- ensure the above conditions have been met
- check that the carnet cover and all the vouchers are endorsed with the words “heavy and bulky goods” or the French equivalent “marchandises pondéreuses ou volumineuses”
- if packing lists, photographs or drawings are produced, date stamp the documents and attach them to the inside cover of the carnet ensuring reference is made to them on the manifest of each voucher
It is not necessary to affix a seal for TIR movements designated ‘Heavy or Bulky Goods’.

The carnet holder or their representative must secure TIR plates to the front and rear of the vehicle (or combination of vehicles) so that they are clearly visible.

9.6.2 Special vehicles moving under their own power

Special vehicles such as tank-vehicles, cranes, sweepers, concrete laying machines and so on may travel under their own power to the point of delivery.

Vehicles of this kind are regarded as the goods in a Transit operation and may travel under cover of a TIR Carnet.

9.6.3 Transport of live animals

Transit Manual Part IX Section 4.4.7 refers.

The arrangements referred to in Paragraph 9.6.1 (Heavy and bulky goods) regarding the description of the cargo for heavy and bulky goods also apply to the transport of live animals under TIR.

9.7 Prohibitions and restrictions

As well as presenting the TIR carnet to offices of departure and destination the trader must also present the required export or import documents in the usual way (see UK Trade Tariff: import prohibitions and restrictions (https://www.gov.uk/government/publications/uk-trade-tariff-import-prohibitions-and-restrictions/uk-trade-tariff-import-prohibitions-and-restrictions) and UK Customs Tariff, Volume 3). The carnet goods are also subject to the same prohibitions and restrictions as other imports and exports. The trader should ask the Department of Trade and Industry for advice if the goods they intend to import, or export need special licences or documents.

Traders must consider the instructions on export and transhipment prohibitions and restrictions on the Export Control Joint Unit page (https://www.gov.uk/government/organisations/export-control-joint-unit) and in the import prohibitions and restrictions guidance (https://www.gov.uk/government/publications/uk-trade-tariff-import-prohibitions-and-restrictions).

9.8 Irregularities and Offences

9.8.1 Law

The law applicable to this section is set out in these Customs Statutory Instruments (https://www.gov.uk/government/publications/statutory-instruments-relating-to-eu-exit/customs-statutory-instruments) as well as the Union Customs Code (EU Reg. 952/13) Article 82, the Common Transit Convention and the TIR Convention 1975.

9.8.2 General

In the UK persons who transport import or export cargo which has not been cleared from customs control and who fail to follow the proper procedures may be committing an offence against customs regulations under the Customs and Excise Management Act (CEMA) 1979 (https://www.legislation.gov.uk/ukpga/1979/2/contents).

9.8.3 Treatment of Irregularities

Customs will ensure that all the requirements of the TIR Convention are met and that all documentation is processed accurately and promptly at import and export. The holder of the carnet/transport approval certificate and/or driver may be held responsible for irregularities/offences.

Under UK Regulations, the customs authorities are responsible for recovery of customs debts. This includes the duty and other charges lost in connection with a transport operation carried out under cover of a TIR Carnet.

If the competent authorities have doubts and/or suspicions concerning a TIR consignment, they will carry out checks on the documentation and security of the transport. Where fraud is suspected, inquiry and investigation action will be initiated promptly.

9.8.4 Minor Irregularities

If customs decide that the irregularity/error/defect with the carnet, approval certificate or vehicle/container is of minor importance (for example, omission of non-essential data from documents, no TIR plate and so on), and they are satisfied with the explanation given, that it does not lead to an increased risk of fraud or smuggling and there is no evidence of a customs offence, they will not detain the consignment. Customs will:
- indicate any reservations by placing an “R” in box 27 of the carnet
- comment in item 5 of the counterfoil
- send a warning letter to the carnet holder or holder of the approval certificate as appropriate (annex 3 suggests a form of words)
- copy the warning letter to the CCTO with full details of the defect/irregularity and copies of any supporting documentation. If they cannot locate a foreign holder, they will notify the CCTO by sending copies of documentation and details of the defects/irregularity.
9.8.5 Major irregularities

Customs will decide where the irregularity/defect is of major importance, such as documentation is forged/false, documentation or the vehicle is altered in such a way, which leads to a risk of fraud, or smuggling and so on.

Where this is the case, Customs will:
- confirm on the list provided on International TIR Database (ITDB) that the trader has not been excluded from the TIR procedure under Article 38 of the Convention
- consider full examination of the goods and the load compartment
- if customs have doubts about the validity of the paper carnet, a request shall be made to the CCTO to check it against the database of lost or stolen carnets
- if the carnet is false or forged, the requirements of the TIR Convention have not been met. Customs will therefore not permit the goods to continue under the TIR procedures.
9.8.6 Problems with vehicles or containers

If customs identify a vehicle or container problem, they may either refuse to allow the vehicle to continue its journey under the TIR procedures or, if the vehicle’s destination is in the UK, may consider allowing the vehicle to continue but take the necessary steps to ensure the security of the goods. In both circumstances Customs will:
- note the defects in box 10 and sign and stamp the approval certificate
- indicate any reservations by placing an “R” in box 27 of the TIR Carnet voucher No 2 and comment in item 5 of the counterfoil
- issue a warning letter to the holder of the approval certificate and send a copy to the CCTO for their records and monitoring
If the operator continually fails to meet their obligations and the requirements of the TIR system, the vehicle can be refused access to move goods under TIR and a carnet holder may have their authorisation to use TIR Carnets temporarily or permanently revoked by the competent authority of the Contracting Country in which the person is resident or established (in the UK this is the CCTO).

9.8.7 Seals

If customs identify that a seal has been broken due to an accident or incident en route, customs will proceed in accordance with Part IX sections 5.5 (Incidents during the movement of goods and the use of the certified report) and 5.6.2 (Irregularities concerning seals) of the Transit Manual.

9.8.8 Approval certificates for vehicles and containers

If customs identify a problem with the approval certificate (GV60/Container Certificate of Approval):
- if they have doubts on the authenticity of the vehicle/container certificate of approval, they will contact CCTO with full details and as appropriate send a copy of the approval certificate
- if the approval certificate is false or forged the requirements of the TIR Convention have not been met and the goods will not be allowed to travel under cover of a TIR Carnet
- a photocopied vehicle approval certificate cannot be accepted in lieu of the original
- if the trader cannot provide the original document, customs will not allow the vehicle to proceed under the TIR carnet system, or
- indicate any reservations by placing an “R” in box 27 of the TIR carnet voucher No.2 and comment in item 5 of the counterfoil
- issue a warning letter to the holder of the approval certificate and copy to the CCTO for their records and monitoring
9.8.9 Offence action

If a customs offence has been committed (for example, Customs and Excise Management Act (CEMA) 1979 Section 83 breakage of seals and CEMA167/xx-xxxx-xxxx - false/counterfeit declarations/documents, fraudulent evasion of duty or smuggling of prohibited or restricted goods), customs will proceed in accordance with the guidance for investigating such offences.

Customs will contact the CCTO and keep them informed of all the details of events.

If there is no customs offence but the vehicle or documentation does not meet TIR Convention standards, the goods will not be allowed to travel under cover of a TIR Carnet. However, the operator has the option of using the vehicle and transporting the goods under another customs procedure (for example, CTC Transit) or transferring the load to a properly approved vehicle to use TIR.

Customs will report all irregularities involving TIR immediately to the CCTO for monitoring, noting in their records and actioning as per the TIR Convention. Customs will always send a copy of the carnet/certificate of approval, supporting documents and the warning letter. If errors/irregularities (minor or major) continue, the carnet holder may have their access to the TIR system temporarily or permanently revoked.

If the carnet or approval certificate holder is not resident or established in the UK it will be difficult to pursue offence action or be certain that they will act on a warning letter. In such circumstances, customs will complete the carnet and/or approval certificate noting the problem to inform the CCTO and competent authority where the holder is established or resident. The competent authority can then take action to revoke authorisation to use TIR carnets or stop use of an unapproved vehicle.