All goods moved within the European Union (EU) have a Customs status of either Community or non-Community goods. Community goods originate in the EU or have been imported from outside the EU and released for free circulation - ie all import formalities have been completed and duties paid.

Community goods are said to have Community status and do not normally need to move under Customs control within the EU. However, in some circumstances, you may need to prove Community status for your goods. This proof can be provided by a Community status document such as form T2L.

Non-Community goods are goods not in free circulation in the EU. However, they can be moved between two points in the EU using a transit procedure. For goods being moved to certain countries outside of the EU, the Transports Internationaux Routiers (TIR) procedure may be used.

Community Transit

Community Transit is a customs procedure, which allows goods imported from outside the EU - ie non-Community goods - on which no customs formalities have been completed and no duty has been paid, to move between two points in the EU.

Under this procedure, the payment of any customs duties or other charges is temporarily suspended. The procedure is also used to control the movement of such goods to and from Andorra, San Marino and the 'special territories' of the EU, such as the Channel Islands.

Common Transit

Common Transit extends the Community Transit procedure to cover movement of goods across the territories of the four European Free Trade Association (EFTA) countries - Iceland, Lichtenstein, Norway and Switzerland.

The TIR system

The TIR system is the only global, customs transit system to offer transport operators and customs authorities a simple, flexible, cost-effective and secure method of transporting goods across international borders.

There must be at least one guaranteeing association in a contracting party for the TIR system to be established. There are presently 68 countries on four continents that are contracted parties to the TIR convention, and the TIR procedure can be established in 55 of these countries including all of the EU member states. The International Road Union (IRU) is the international guaranteeing association which manages the international network of guarantee associations.

Central to the TIR system is the TIR Carnet, a customs declaration that reduces customs formalities at frontiers and is proof of guarantee. During the transit of goods within the 55 contacting countries, the payment of customs duties and other charges is suspended.

It is important to remember that the TIR procedure cannot be used for transit movements that are entirely within the European Union (EU).

TIR Carnets may be used for journeys where the goods are carried in a single vehicle or with two or more vehicles coupled together, or one or more containers loaded onto a single vehicle or a combination of vehicles. However, vehicles used for the international movement of goods under the TIR system must be approved by a certifying authority. In England, Scotland and Wales the authority is the Vehicle and Operator Services Agency (VOSA) and in Northern Ireland the Driver and Vehicle Testing Agency.

Carnets can also be used when goods travel by more than one means of transport - eg a container transferred from a road to rail or sea transport.

On termination of the TIR movement, the Carnet is endorsed by the customs authority at destination, the appropriate voucher is removed and the Carnet is then returned to carrier. The TIR holder (Principal) will finally return the used Carnet to the issuing guarantee organisation, where it is checked and sent on to the IRU for final control purposes.

Access to the TIR procedure requires a Customs authorisation. For access to the procedure an applicant must meet the minimum conditions and requirements as laid down in the TIR Convention 1975. The first part of the process requires application to a national guaranteeing association. The two national guaranteeing associations in the UK are the Freight Transport Association, and the Road Haulage Association.

 

( linda )21 Oct,2011

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