1. Economic Commission for Europe INLAND TRANSPORT COMMITTEE Working Party on Customs Questions affecting Transport (Seventh session, Athens 22 and 23 April 2002) UNITED NATIONS TIR Contact Group APPLICATION OF THE REVISED PROVISIONS UNDER PHASE II Agenda Item 5 (f) Implementation of examples of best practices

2. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 2 Implementation of examples of best practices Aim: to facilitate the application of the TIR Convention at the national level, in particular in countries which have recently acceded to the TIR Convention and/or which have no fixed procedures available Not to be confused with comments or other recommended practices adopted by the Working Party or the Administrative Committee

3. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 3 Implementation of examples of best practices Approved by WP.30 and endorsed by TIR Administrative Committee Procedure for the termination of a TIR operation Procedure for the discharge of a TIR operation Inquiry procedure Documents to substantiate claims for non- discharge Implementation of best practices at the national level

4. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 4 Procedure for the termination of a TIR operation The Customs office of destination or exit (en route) shall: – Carry out controls of the documents, the load compartments and the goods contained therein; – Register the TIR Carnet; – Provide a certificate of termination; – Complete and remove voucher No. 2; – Return TIR Carnet; – Create a record on the termination of the TIR operation in an international control system.

5. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 5 Procedure for the discharge of a TIR operation (1/3) National Customs authorities shall keep separate registers in their Customs ledgers for TIR Carnets The Customs office of departure or entry (en route): – Shall retain voucher No. 1; – Shall enter name and address in box “For official use”; – Shall ensure that box 22 of voucher No. 1 contains the name of the Customs office of destination or exit (en route); – May inform preliminarily the Customs office of destination or exit (en route) of the dispatch of the goods;

6. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 6 Procedure for the discharge of a TIR operation (2/3) The Customs office of destination or exit (en route ): – shall detach and send the TIR certificate of termination to the indicated Customs office of departure or entry (en route); – alternatively, a special e-mail or teletype message can be used and sent to the indicated Customs office of departure or entry (en route), which shall without delay compare the information contained therein with the retained voucher No. 1; – shall make available without delay all information concerning the termination of the TIR operation required by the Recommendation of 20 October 1995.

7. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 7 Procedure for the discharge of a TIR operation (3/3) In case of several offices of departure or destination the procedure shall apply mutatis mutandis; In case of change of office of destination or exit (en route) the indicated office of destination should be informed without delay; Verification a posteriori by the Customs office of departure or entry (en route); Customs authorities shall take necessary measures to protect their telecommunications, ledgers, files etc. from unauthorized access or falsification.

8. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 8 Inquiry procedure Recommended inquiry procedures to be undertaken by the Customs offices of departure or entry (en route), destination or exit (en route) or the Central Customs office on the basis of procedures used in the European Community and the Russian Federation.

9. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 9 Inquiry Procedures and Customs Claims Timescale according to Article 11 of the Convention Acceptance of TIR Carnet Notification to association Customs claim Payment by association Reimbursement of payment Less than 1 year (2 years in case of fraud) Not less than 3 months, but not more than 2 years Not more than 3 months (if within 2 years from the date of the claim it is proved that no irregularity has taken place)

10. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 10 Specimen Specimen inquiry notice Specimen reminder letter

11. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 11

12. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 12 Documents substantiating claims for non-discharge Documentation should at least cover: – Reasons establishing the liability of the national guaranteeing association; – Amount of import and export duties and taxes to be paid by the national guaranteeing association. Appropriate documents: – Copy of voucher No. 1; – Documents confirming the application of Article 8, paragraph 7; – Statement on main points infringement and reasons why evidence was rejected.

13. UNITEDNATIONSECE Contact Group - 7 th Session - Agenda item 5 (f) 13 Implementation of best practices at the national level At free disposal of Contracting Parties; Internal administrative Customs procedures; Compliance with legal obligations in TIR Convention; No repercussions on legal position of third parties.