What happens if the TIR Carnet Holder does not pay the duties and taxes owed to Customs?
Question: What happens if the TIR Carnet Holder does not pay the duties and taxes owed to Customs? Answer: If the TIR Carnet Holder does not make the payments for Customs duties and taxes to Customs if they become due, he will be responsible to the chain of guarantee: The Holder is the \”user\” of the guarantee provided to Customs by the IRU and its TIR Association. He is not the \”beneficiary.\” He is responsible to the chain of guarantee in principle up to a sum of USD 50,000 (EUR 60,000 in the European Union) for Customs duties and taxes by virtue of the Declaration of Engagement and the Holder\’s Manual which bind him to his TIR Association. He is also responsible for all financial harm that could be caused to the chain of guarantee by incorrect or fraudulent use of a TIR Carnet. In this sense, he is financially responsible to the chain of guarantee up to the limit of the amount paid by the guarantee chain, i.e. USD 50,000 / EUR 60,000. Article 6 and Annex 9, part 2 and Arti
