TIR Carnet

Definition and objective

The TIR Carnet (Transports Internationaux Routiers) is an international customs transit document that allows goods to be transported by road across multiple countries without unloading or inspection at intermediate borders, under customs seal. It significantly simplifies transit formalities.

Legal framework

The TIR system is governed by the TIR Convention (1975), administered by the United Nations Economic Commission for Europe (UNECE). It involves:

• Over 77 countries party to the Convention
• The IRU (International Road Transport Union) as the international guaranteeing organisation
• National guaranteeing associations

Operating principles

The TIR system rests on four pillars:

1. Approved vehicles and containers (compliant with technical prescriptions in Annex 2)
2. International guarantee chain (security covering duties and taxes in case of default)
3. TIR Carnet as a standardised transit document
4. Mutual recognition of customs controls

Practical implications

• The TIR Carnet is particularly useful for transports crossing non-EU countries (Turkey, Balkans, CIS)
• The eTIR (computerised) system is being deployed to gradually replace paper carnets
• The vehicle must display a visible TIR plate and the load must be sealed by the customs office of departure
• In case of seal breach or irregularity, the national guaranteeing association is liable for payment of duties and taxes