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Procedure for movement of goods under TIR Carnets-reg.

Customs - 48/2018 - Dated:- 3-12-2018 - Circular No. 48/2018 - Customs F.No.575/02/2016-LC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs Room No. 49, North Block, New Delhi dated 3rd December 2018 To, Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs Madam/Sir, Sub: The Customs Convention on International Transport of Goods under Cover of TIR Carnets, 1975 (TIR Convention or the C .....

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portion of the journey between the beginning and the end of the TIR transport is made by road. 2. The movement of goods under the Convention is under the cover of a carnet issued by the National Guaranteeing Association (NGA). The TIR Carnet opened in the country of departure serves as a Customs control document in the countries of departure, transit and destination. It also serves as proof of the existence of an international guarantee for the goods transported under the Carnet. The Federation .....

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he issuing association and duly filled-in by the transport operator is the proof of the existence and validity of the guarantee. 3. The National Guaranteeing association shall fix the period of validity of the TIR Carnet by specifying a final date of validity after which the Carnet may not be presented for acceptance at the Customs office of departure. However, if the carnet has been accepted by the Customs office of departure on or before the final date of validity, the Carnet shall remain vali .....

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ountry of departure or the country of destination, a shipping bill or bill of entry, as the case may be, is also required to be filed for import or export of consignments under the cover of a TIR carnet. PROCEDURE 5. The procedure at the Customs office of Departure is as follows: (i) At the Customs office of departure, the Customs authorities shall check the cargo on the basis of information contained in the TIR Carnet completed by the transport operator. The Customs authorities shall then seal .....

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in that country has been terminated. (iv) The outgoing Customs office (i.e. that at the border) shall send the detached sheet (green voucher) to the office of departure within 7 days of the departure of the goods. The latter shall compare the received sheet with the one it initially retained. If there are no objections and no reservations by the outgoing office, the TIR operation may be discharged by Customs authorities in that country. (v) If the sheet, detached by the outgoing office, contain .....

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vide explanations. If a satisfactory reply is not received, the Customs authorities shall apply the provisions of the TIR Convention and national legislation to determine the taxes and duties due to Customs. (vi) If after sufficient effort, the Customs authorities are unable to collect the duties payable from the carnet holder, the Customs authorities shall claim the amount so payable from the NGA within the timelines stipulated in the Convention. 6. The procedure at the Customs office of Transi .....

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responsible for the goods to be transferred to another Customs procedure (warehousing, import clearance, etc.) in that country. If the cargo has to be carried to another Customs office in the same country, the incoming office acts like an incoming border office, and the next office inside the country becomes that of final destination. CLAIMS 7. FICCI shall comply with the obligations laid down for NGAs in the TIR Convention and provide guarantee for all liabilities incurred in India, in connect .....

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om the person or persons directly liable. 8. For India, the maximum amount that may be claimed by the competent customs authorities of India from the Association shall be limited to a sum equal to USD 50,000/- (Fifty-thousand US dollars) per TIR carnet. At present, the liability of the NGA does not cover transport of alcohol and tobacco, details of which are given in Explanatory Note 0.8.3 of the TIR Convention, irrespective of the transported quantity of the mentioned goods. Thus no TIR Carnet .....

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the guaranteeing association of the non-discharge. The competent authorities shall notify the guaranteeing association with a maximum period of one year from the date of acceptance of the TIR Carnet by those authorities or two years when the certificate of termination of the TIR operation was falsified or obtained in an improper or fraudulent manner. (c) The guaranteeing association shall pay the amounts claimed within a period of three months from the date when a claim for payment is made agai .....

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(CIS) countries. Most of the Central Asian Republics/CIS Countries/Iran are signatories to the TIR convention. The TIR Convention can also be deployed for facilitating the movement of goods along the International North-South Transport Corridor (INSTC). 13. The trade with the above regions/countries would entail movement of cargo in containers, with India being either the country of export or the country of import. The cargo would transit through one more countries during its journey from/to In .....

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nd financial standing, absence of serious or repeat offences against Customs or tax legislation and the deposit of a written declaration with the National guaranteeing Association issuing TIR Carnets specifying the responsibilities of the transport operator. 16. In this regard, several operators have been accorded with the status of Authorized Economic Operator (AEO) in India. The grant of AEO status is based on criteria specified in Circular 33/2016 customs dated 22nd July, 2016 that include re .....

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in form Annex-A. Thereafter, they shall be entitled to apply for TIR document. USAGE OF SEALS 19. The customs officer at the port of departure shall affix the one-time customs seal and make necessary endorsements in the TIR carnet and affix the official stamp of the Custom House. 20. In cases where an examination is conducted by customs in the course of a journey and it is required to break seals and/or remove identifying marks, they shall affix and record the new seals and/or identifying marks .....

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ort the said containers within the prescribed period from the date of their importation and to furnish documentary evidence thereof. The above notification would continue to govern the customs duty exemption for temporary import of containers into India, including those moving under TIR. 23. Annex 7 of the Convention lays down the basic principles for coverage of containers under TIR. The containers shall be constructed and equipped in such a manner that: a) no goods can be removed from, or intr .....

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shall be considered as complying with the provisions of paragraph above and must be accepted for transport under the TIR procedure without further approval. 25. If, however there are reasons to doubt the integrity of the construction of the container, the container shall cease to be covered under the TIR and shall be eligible again for use for the transport of goods under Customs seal, on submission of satisfactory proof to the customs authorities that the container complies with the necessary s .....

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