Customs, TIR and border documents for third countries

Within the EU's internal market, goods move largely freely without customs control at internal borders. But if the transport is to leave the EU's customs territory — or passes through countries outside the EU — customs and transit come into play. Suddenly there are documents, seals and procedures that must be in order for the goods to cross the border without being charged customs en route. The CMR waybill still accompanies the goods, but it is not a customs document — customs is its own layer on top.

Transit (consignment) is a customs procedure that allows goods to travel through one or more customs territories without paying duty and taxes en route — these are suspended until the goods reach their destination, where they are cleared or re-exported. For the authorities to permit this, security (a guarantee) is required for the duty and tax amounts that would otherwise become due, and the goods are typically kept under seal so they cannot be substituted en route.

The TIR system is based on the UN/UNECE TIR Convention (1975) and makes it possible to transport sealed goods through several countries' customs areas on one document — the TIR carnet — backed by an international guarantee chain. It is used especially to/through countries outside the EU that have acceded to the convention. The vehicle or container must be approved for TIR (sealing-secure) and bear TIR plates, while the carnet is stamped at each border crossing.

• 01TIR carnet: transit document with international guarantee (administered via IRU and national guarantee organisations).
• 02Approved vehicle/container: must be sealable so the customs seal ensures the load is not touched en route.
• 03TIR seals (blue/white "TIR") are mounted front and back during transport.
• 04The carnet is presented and stamped at departure, transit and destination customs.