What should happen if goods carried under TIR are destroyed?
Question: What should happen if goods carried under TIR are destroyed? Answer: The TIR Carnet Holder must report the matter to the national Customs authorities and/or police, depending on national rules. The authorities will complete the certified report (procès-verbal) in the TIR carnet. The loss of goods by fire or accident is considered “force majeure”, subject to certification provided by the competent authorities. In these cases the guarantee chain is released from its obligations and no duties or taxes are payable since there are no goods remaining. Article 41 of TIR Convention refers. It is the TIR Holder\’s responsibility to make sure that the TIR Carnet is properly discharged, in co-operation with the national TIR association and the Customs authorities concerned. Failure to do so will lead to a liability for the payment of any claims that may arise.
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