What is the TIR Carnet Holder responsible for, and to whom?
Question: What is the TIR Carnet Holder responsible for, and to whom? Answer: The TIR Carnet Holder must ensure that the TIR Carnet, the approved vehicle and the goods are properly presented to the relevant Customs offices at departure, en route and at destination. He must take reasonable steps to ensure that the TIR Carnet declaration of the goods corresponds to the goods actually being transported. If any of these responsibilities are not met, the Holder will be held accountable for paying the duties and taxes on the goods that are being transported, should they become due during the course of a TIR operation and may, in addition, be:
- Penalised by the imposition of fines or penalties; and/or
- Held financially responsible for the unlimited payment of all duties and taxes liable on the goods which, due to his action, have not been discharged by Customs.
