The management by customs of data on guarantees requires a strong relationship between the guarantee chain and the eTIR international system. The guarantee chain sends information on each issued guarantee to the eTIR international system. The management by customs of data on guarantees requires a strong relationship between the guarantee chain and the eTIR international system.
The guarantee chain sends information on each issued guarantee to the eTIR international system. The recording of this information in the eTIR international system is conditional on checks made against the International TIR database (ITDB) concerning authorized holders.
After having issued a guarantee to the holder, the guarantee chain shall register it in the eTIR international system by sending a standard electronic message.
Once a guarantee has been registered in the eTIR international system, the guarantee chain may cancel any guarantee which has not yet been used. It may also cancel the validity of a guarantee which is in use but only for the TIR operations which have not yet started. Such cancellation will, however, only become effective at the start of the first consecutive TIR operation.
The data on guarantees will be accessible to all customs offices. If a holder presents to customs a declaration covered by a guarantee which is not recorded in the eTIR international system or has been canceled by the guarantee chain, then customs authorities shall not accept it.
The eTIR international system interfaces with the guarantee chain and will ensure the management by customs of data on guarantees at the international level.
Moreover, in view of the fact that, within the eTIR system, the electronic direct exchange of information between the customs administrations located in the different Contracting Parties is neither currently feasible nor enforceable, it will facilitate the secure circulation of standardized information between customs administrations.
Once a guarantee has been registered in the eTIR international system, the guarantee chain can query at any time the status of guarantees it has issued. The eTIR international system notifies the guarantee chain of new information on TIR transports and TIR operations related to the guarantees it has issued, other than information that is restricted to customs.
Once the customs office of departure accepts the declaration, according to national procedures, it will send a message containing that information, together with additional customs data, to the eTIR international system, in line with agreed requirements.
The latter will then store the declaration information and link it with the guarantee information. This information is then sent to all customs authorities involved in the TIR transport.
Responsibilities of the National Association (Non-exhaustive list)
- 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. The association is liable, jointly and severally with the persons from whom the sums mentioned above are due, for payment of such sums (Article 8, para. 1);
- Conclude a written agreement on the functioning of the international guarantee system with the authorized international organization (at present IRU is managing the only existing international guarantee system) (Explanatory Note 0.6.2bis-1);
- Act as guarantor (Article 6, paragraph 1). This guarantee should also cover the liabilities incurred in connection with operations under cover of TIR Carnets issued by foreign associations affiliated to the same international organization as that to which it is itself affiliated (Article 6, para. 2);
- Issue TIR Carnets only to persons who fulfill the minimum conditions and requirements (Article 6, paragraph 4 and Annex 9, Part II) and whose access to the TIR procedure has not been refused or withdrawn by the competent authorities of Contracting Parties in which the person is resident or established (Article 6, para. 3);
- Cover its liabilities to the satisfaction of the competent authorities of the Contracting Parties in which it is established with an insurance company, pool of insurers or financial institution. The insurance or financial guarantee contract(s) shall cover the totality of its liabilities in connection with operations under cover of TIR Carnets issued by itself and by foreign associations affiliated to the same international organization as that to which it is itself affiliated. (Annex 9, Part I, para. 3 (v));
- Conclude a declaration of commitment with the transport operator requesting TIR Carnets (Annex 9, Part II, para. 1(e));
- Issue TIR Carnets on the basis of a risk management approach (Annex 9, Part I, para. 3 (iii)); - Take, in close cooperation with the competent authorities, all necessary measures to ensure the proper use of TIR Carnets (Article 42 bis);
- Train TIR Carnet holders on the proper implementation of the TIR procedure; - Provide the TIR Executive Board, annually, before 1 March, with the price of each type of TIR Carnets it issues (Annex 9, Part I, para. 3 (vi)).
- Transmit to the competent national authority the following documentation and information:
International guarantee system
- A certified copy of the insurance or financial guarantee contract as well as any modifications thereto (Annex 9, Part I, para. 3 (v));
- A copy of the insurance certificate (to be renewed annually) (Annex 9, Part I, para. 3 (v)).
Controlled access to the TIR procedure
- Yearly, a complete and updated list of all persons authorized by the competent authorities to use TIR Carnets or whose authorization has been withdrawn (Annex 9, Part II, para. 5) This information may be transmitted by means of the proper use of electronic applications developed to this end by the TIR secretariat under the supervision of the TIR Executive Board (E.N. 9.II.5).