TMI BlogProcedure for movement of goods under TIR CarnetsX X X X Extracts X X X X X X X X Extracts X X X X ..... s one or more borders, between a Customs office of departure of one Contracting Party and a Customs office of destination of another or of the same Contracting Party, provided that some portion of the journey between the beginning and the end of the TIR transport is made by road. 3. 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 of Indian Chambers of Commerce and Industry (FICCI) has been appointed by CBIC as the NGA for issuance of Carnets under the Convention in India. The NGAs in each Contracting Party to the Convention constitute a guarantee chain linking all TIR countries with the International Road Transport Union (IRU), a non-governmental organization in Geneva, Switzerland, at the apex of the guarantee chain. The presentation of a valid TIR Carnet bearing the names, stamps and signatures from IRU and those of the issuing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be discharged by Customs authorities in that country. (v) If the sheet, detached by the outgoing office, contains reservations or if it does not reach the Customs office of departure or if Customs authorities have any other reason to question the proper application of the TIR operation, an internal inquiry will be started. The transport operator and the NGA shall be informed that the termination of the TIR operation has been certified with reservations or has not taken place at all or that other reasons have led to doubts about the proper application of the TIR operation and that they are requested to provide 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. 7. The procedure at the Customs office of Transit and country of destination: (i) The incoming Customs office of transit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the TIR Carnet of the non-discharge; (b) Notify 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 against it. AUTHORIZED CUSTOMS STATIONS 12. TIR is being introduced in a phased manner in India. The Customs Stations in India authorized for use of TIR shall be, Ports (i) Inland Container Deports (ICDs) (ii) 1. Nhava Sheva, 2. Mundra, 3. Kolkata, 4. Chennai, 5. Cochin, 6. Visakhapatnam, 7. Krishnapatnam 1. Tughlakabad 2. Patparganj 3. Dadri 4. Ahmedabad 5. Hyderabad 6. Pune 7. Durgapur 13. TIR convention is expected to help in boosting trade with Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nducted 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 on the vouchers of the TIR Carnet used in their country, on the corresponding counterfoils and on the vouchers remaining in the TIR Carnet. 22. Heavy or bulky goods, if the authorities at the Customs office of departure so decide, be carried by means of non-sealed containers. Approval of containers 23. At present, Notification 104/94-Customs dated 16th March 1994 exempts containers which are of durable nature, imported into India from duties of customs, if the importer executes a bond to re-export 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. 24. 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 introdu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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