Under the electronic TIR procedure and while using the eTIR international system we will not have anymore any TIR carnet holders since no TIR carnets will be used but only Electronic Guarantees Users. As elaborated in the introduction to the eTIR conceptual, functional and technical documentation the final objective of the computerization of the TIR procedure encompasses the computerization of the whole TIR Carnet life cycle from distribution, issuance and via the TIR transport to return and repository and it should, ultimately, be aimed at replacing the current paper TIR Carnet without changing the basic philosophy of the TIR Convention. Therefore, under the electronic TIR procedure and while using the eTIR international system we will not have anymore any TIR carnet holders since no TIR carnets will be used but only Electronic Guarantees Users. Electronic Guarantees Users will be required to send their advance TIR data/declaration only to countries of departure of the TIR Transports. The holder can send his declaration directly to the country of departure using the national declaration mechanisms. Alternatively, the holder can use the national customs system in his country of residence to send declarations to third countries (this functionality is optional for customs systems), or use the advance declaration mechanism in the eTIR international system.

Moreover, the eTIR project defines a standard declaration message. The term "advance TIR data" shall mean the data submitted to the competent authorities of the country of departure, in accordance with the eTIR specifications, of the intention of the holder to place goods under the eTIR procedure. The term "advance amendment data" shall mean the data submitted to the competent authorities of the country in which an amendment to the declaration data is requested, in accordance with the eTIR specifications, of the intention of the holder to amend the declaration data. The term “declaration data” shall mean the advance TIR data and the advance amendment data which have been accepted by the competent authorities.

Advance TIR data and advance amendment data shall be submitted by the holder, or his or her representative, to the competent authorities of the country of departure and of the country in which an amendment to the declaration data is requested. Once the declaration, or the amendment, has been accepted in line with national law, the competent authorities shall forward the declaration data, or the amendment thereto, to the eTIR international system. Advance TIR data and advance amendment data may be submitted either directly to the competent authorities or via the eTIR international system.