Regional TIR Seminar TIR Guarantee System - UNECE · PDF fileTIR Guarantee System Dalida Matic...

Regional TIR SeminarRegional TIR SeminarTIR Guarantee System TIR Guarantee System

Dalida MaticDalida MaticHead Head –– TIR ClaimsTIR Claims

Sarajevo, 29 Sarajevo, 29 -- 30 March 201130 March 2011

©© International Road Transport Union (IRU) 2011International Road Transport Union (IRU) 2011

1.1. TIR figuresTIR figures

2.2. Functioning and organisation of the TIR Functioning and organisation of the TIR guarantee systemguarantee system

3.3. Customs claims proceduresCustoms claims procedures

4.4. TIR ObjectivesTIR Objectives

©© International Road Transport Union (IRU) 2011International Road Transport Union (IRU) 2011Page 2

Dynamics of the TIR SystemDynamics of the TIR System


YEARTIR Carnet Issuance

2001 27079502002 30952002003 32980002004 32110502005 32406502006 35998502007 30762502008 32538002009 22304002010 2822200

Total 30535350

Worldwide: Worldwide:

14% in 2010 compared to 200914% in 2010 compared to 2009


Balkan region:Balkan region:

32 % in 2010 compared to 200932 % in 2010 compared to 2009



Dynamics of the TIR SystemDynamics of the TIR System

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Biggest TIR Users in 2010Biggest TIR Users in 2010

Turkey : Turkey : 641641’’480480

Russia: Russia: 525525’’980 980

Ukraine: Ukraine: 319319’’532532

Poland: Poland: 262262’’121121

Belarus: Belarus: 169169’’524524


TIR in the Balkan RegionTIR in the Balkan Region


TIR achievements in TIR achievements in the Balkan Regionthe Balkan Region

Integration of all former Yugoslav republics into the TIR Integration of all former Yugoslav republics into the TIR SystemSystem

Serbia is the first country to transmit SafeTIR termination Serbia is the first country to transmit SafeTIR termination data in realtime (98% within 1 day)data in realtime (98% within 1 day)

RTS in Bulgaria and Bosnia and HerzegovinaRTS in Bulgaria and Bosnia and Herzegovina

TIRTIR--EPD in Bulgaria, Romania and SloveniaEPD in Bulgaria, Romania and Slovenia•• In testing phase in Bosnia and HerzegovinaIn testing phase in Bosnia and Herzegovina•• Expected in Serbia and MacedoniaExpected in Serbia and Macedonia

Page 7 ©© International Road Transport Union (IRU) 2011International Road Transport Union (IRU) 2011

TIR achievements in TIR achievements in Bosnia and HerzegovinaBosnia and Herzegovina

Since 15 January 2010 in the TIR SystemSince 15 January 2010 in the TIR System

Increase of TIR Carnet usage in 2011 compared to 2010Increase of TIR Carnet usage in 2011 compared to 2010

Almost 5700 SafeTIR termination data processed in 2010, Almost 5700 SafeTIR termination data processed in 2010, increase of 15% in first months of 2011increase of 15% in first months of 2011

As of 1st January 2011, implementation of RTSAs of 1st January 2011, implementation of RTS

By 1st June 2011, implementation of TIRBy 1st June 2011, implementation of TIR––EPDEPD

Page 8 ©© International Road Transport Union (IRU) 2011International Road Transport Union (IRU) 2011

Bosnia and Herzegovina … an example to follow !Bosnia and Herzegovina Bosnia and Herzegovina …… an example to follow !an example to follow !

TIR guarantee system TIR guarantee system

==


IRUIRU

The IRU is mandated since 1959 to :The IRU is mandated since 1959 to :

•• take on responsibility for the effective organisation and take on responsibility for the effective organisation and functioning of an international guarantee system functioning of an international guarantee system (Article 6.2bis)(Article 6.2bis)

•• to centrally print and distribute TIR Carnetsto centrally print and distribute TIR Carnets



TIR Carnet life cycle TIR Carnet life cycle Physical and electronic controlPhysical and electronic control

IRU

TIR CarnetLife Cycle

ElectronicTIR data

Page 11

International guarantee systemInternational guarantee system


The functioning of the TIR SystemThe functioning of the TIR System

ASSOCIATION AASSOCIATION A

Declaration of

Engagem

entD

eclaration of E

ngagement

Deed of

GuaranteeDeed of

Guarantee

ASSOCIATION BASSOCIATION BDeed of GuaranteeDeed of Deed of

GuaranteeGuarantee

•IRU•IRU Financial

•Institutions

Financial

•Institutions

•Financial

•Institutions

•Financial

•Institutions

Association’s Deedof Engagement

Association’s Deed

of Engagement


TIR ActorsTIR Actors

Main actors in the TIR System:Main actors in the TIR System:

UNECE and TIR BodiesUNECE and TIR Bodies

International organisation (IRU)International organisation (IRU)

Government of the contracting party (usually Customs Government of the contracting party (usually Customs authorities)authorities)

Authorised national issuing and guaranteeing associationAuthorised national issuing and guaranteeing association

Authorised transport operator (TIR Carnet holder)Authorised transport operator (TIR Carnet holder)


Each actor, according to its role, has a wide range of Each actor, according to its role, has a wide range of responsibilities when:responsibilities when:

Implementing the TIR SystemImplementing the TIR System

Managing TIR activitiesManaging TIR activities

Handling TIR claimsHandling TIR claims

ResponsibilitiesResponsibilities


Customs AuthoritiesCustoms Authorities

Control accessControl access

•• Authorise a national association to issue TIR Carnets Authorise a national association to issue TIR Carnets and to act as a guarantorand to act as a guarantor

•• Authorise transport operatorsAuthorise transport operators

Designate customs offices open to TIR operations (fix Designate customs offices open to TIR operations (fix itineraries for TIR consignments)itineraries for TIR consignments)

Supervise the approval of TIR vehiclesSupervise the approval of TIR vehicles

Apply risk management measuresApply risk management measures

Act immediately against fraudstersAct immediately against fraudsters

Provide SafeTIR data in real timeProvide SafeTIR data in real time


National associationNational association

Contribute to authorisation procedures for transporters as Contribute to authorisation procedures for transporters as per TIR Convention and IRU rulesper TIR Convention and IRU rules

Issue, control and return of TIR Carnets Issue, control and return of TIR Carnets

Act as guarantor (subsidiary and dependent)Act as guarantor (subsidiary and dependent)

Comply with procedures and deadlines as prescribed in the Comply with procedures and deadlines as prescribed in the TIR ConventionTIR Convention

Train TIR Carnet holdersTrain TIR Carnet holders

Apply risk management proceduresApply risk management procedures

Cooperate with Customs Authority in a true PPPCooperate with Customs Authority in a true PPP


Transport operatorTransport operator

Lodge accurate TIR declaration to CustomsLodge accurate TIR declaration to Customs

Present road vehicle together with load and TIR Carnet at Present road vehicle together with load and TIR Carnet at Customs office of departure, en route and destination for Customs office of departure, en route and destination for controlcontrol

In case of an irregularity, cooperate with Customs and In case of an irregularity, cooperate with Customs and associations to resolve irregularities and to identify the associations to resolve irregularities and to identify the directly liable person(s) directly liable person(s)


Principles governing the TIR Principles governing the TIR guarantee chainguarantee chain

TIR Holder TIR Holder –– Customs declarantCustoms declarant

•• Directly liable for payment of customs duties and taxes Directly liable for payment of customs duties and taxes (except circumstances of Article 41)(except circumstances of Article 41)

National association and IRUNational association and IRU

•• Central management of claimsCentral management of claims•• EEnsure financial institution coverage, but TIR guarantee nsure financial institution coverage, but TIR guarantee

dependent and subsidiarydependent and subsidiary


Principles governing the TIR Principles governing the TIR guarantee chainguarantee chain

Customs authorityCustoms authority

•• Responsible for handling the TIR procedureResponsible for handling the TIR procedure•• In case of irregularity, undertake all possible effort to In case of irregularity, undertake all possible effort to

identify and collect payment from directly liable person(s)identify and collect payment from directly liable person(s)•• Call upon TIR guarantee when all efforts are duly proven Call upon TIR guarantee when all efforts are duly proven

but have failedbut have failed


Legal framework Legal framework for TIR Claims proceduresfor TIR Claims procedures

TIR ConventionTIR Convention

National laws and regulationsNational laws and regulations

National Deed of GuaranteeNational Deed of Guarantee


Call upon the national associationCall upon the national association

Minimum conditions:Minimum conditions:

Valid TIR Carnet accepted by Customs of the countryValid TIR Carnet accepted by Customs of the country

Irregularity under the TIR procedureIrregularity under the TIR procedure

Irregularity on the territory of claiming CustomsIrregularity on the territory of claiming Customs

Irregularity gave rise to a Customs debtIrregularity gave rise to a Customs debt

Article 8.7: obtain payment from directly liable person Article 8.7: obtain payment from directly liable person

Article 11: claim to national association according to Article 11: claim to national association according to deadlinesdeadlines


Irregularity under TIRIrregularity under TIR

Article 1(q)Article 1(q)

The guaranteeing association acts as a guarantor for The guaranteeing association acts as a guarantor for persons using the TIR procedurepersons using the TIR procedure

Article 8.1: Article 8.1:

The guaranteeing Association shall undertake to pay the The guaranteeing Association shall undertake to pay the import or export duties and taxes due under the Customs import or export duties and taxes due under the Customs laws and regulations of the country in which laws and regulations of the country in which an irregularityan irregularityhas been noted has been noted in connection with a TIR operationin connection with a TIR operation


Irregularity under TIRIrregularity under TIR

Articles 28.2 and 40:Articles 28.2 and 40:Goods placed under another Customs regime that Goods placed under another Customs regime that preceded or followed the TIR transport, the incurrence of preceded or followed the TIR transport, the incurrence of irregularities under this other regime must not be attributed irregularities under this other regime must not be attributed to the TIR Carnet Holderto the TIR Carnet Holder in his capacity as a Holder in his capacity as a Holder and as and as a consequence not to the guaranteeing associationa consequence not to the guaranteeing association

Only irregularities occurred during the course of the TIR Only irregularities occurred during the course of the TIR operation fall under the handling of the TIR Guarantee operation fall under the handling of the TIR Guarantee ChainChain


Irregularity on the territory of Irregularity on the territory of the claiming Customsthe claiming Customs

Article 8.4Article 8.4

LiabilityLiability of the guaranteeing association to the authorities of of the guaranteeing association to the authorities of the country where the Customs office of departure is the country where the Customs office of departure is situated situated shall commence at the time when the TIR Carnet shall commence at the time when the TIR Carnet is acceptedis accepted by the Customs officeby the Customs office

©© International Road Transport Union (IRU) 2011International Road Transport Union (IRU) 2011©© International Road Transport Union (IRU) 2011International Road Transport Union (IRU) 2011Page 25

Irregularity on the territory of Irregularity on the territory of the claiming Customsthe claiming Customs

Article 36Article 36

Any breach of provisions of this Convention shall render the Any breach of provisions of this Convention shall render the offender liable in the country where the offence was offender liable in the country where the offence was committedcommitted

Article 37Article 37

When it is not possible to establish in which territory an When it is not possible to establish in which territory an irregularity was committed, it shall be deemed to have been irregularity was committed, it shall be deemed to have been committed in the territory of the Contracting Party where it is committed in the territory of the Contracting Party where it is detecteddetected


Incurrence of a customs debtIncurrence of a customs debt

Unlawful introduction of the goods on free marketUnlawful introduction of the goods on free market

•• Introduction of non Customs cleared goods on the Introduction of non Customs cleared goods on the market market withoutwithout payment of Customs duties and taxes payment of Customs duties and taxes duedue

Article 41 Article 41 -- ExceptionsExceptions

•• Destruction of goodsDestruction of goods

•• Force majeurForce majeur

•• Sequestration of goods by CustomsSequestration of goods by Customs


Article 8.7: Directly liable person(s)Article 8.7: Directly liable person(s)

Identification of the person(s) directly liable for payment of Identification of the person(s) directly liable for payment of the Customs debt:the Customs debt:

•• Customs declarant e.g. TIR Carnet HolderCustoms declarant e.g. TIR Carnet Holder

•• The person who received the goods e.g. Importer, The person who received the goods e.g. Importer, ConsigneeConsignee

•• The person who participated in the removal of goods The person who participated in the removal of goods from Customs supervision from Customs supervision

Determined in accordance with national legislationDetermined in accordance with national legislation



Once identified, payment of due Customs debt shall be Once identified, payment of due Customs debt shall be requested and collected from the debtorrequested and collected from the debtor

The public authority shall avail itself with all means in law toThe public authority shall avail itself with all means in law toprotect the interests they are responsible for, when protect the interests they are responsible for, when researching the Customs debtor and obtaining settlement of researching the Customs debtor and obtaining settlement of the due debt from himthe due debt from him

•• Request payment from the TIR Carnet holderRequest payment from the TIR Carnet holder

•• Collection of payment through enforcementCollection of payment through enforcement measuresmeasures, , sequestration of assetssequestration of assets etc.etc.



If the holder does not respond to Customs request, If the holder does not respond to Customs request, immediate action from Customs to protect the TIR System immediate action from Customs to protect the TIR System from abuses:from abuses:

•• Revocation of authorisation for national TIR Carnet Revocation of authorisation for national TIR Carnet Holders (Article 6.4) Holders (Article 6.4)

•• Temporary or permanent exclusion for foreign TIR Temporary or permanent exclusion for foreign TIR Carnet Holders (Article 38.1) Carnet Holders (Article 38.1)

•• Refuse acceptance of new TIR Carnets and sequestrate Refuse acceptance of new TIR Carnets and sequestrate goods, vehicles, assets of the holder to secure Customs goods, vehicles, assets of the holder to secure Customs debtdebt


Claim to the national associationClaim to the national association

Valid notification and claim for payment, limited to the Valid notification and claim for payment, limited to the maximum guaranteed amount, received by the national maximum guaranteed amount, received by the national association within the deadlines of Article 11 of the TIR association within the deadlines of Article 11 of the TIR ConventionConvention

Acceptance of Acceptance of TIR CarnetTIR Carnet

NotificationNotification of of nonnon--dischargedischarge

1 year1 year

3 months from for 3 months from for association to pay / opposeassociation to pay / oppose

Payment Payment requestrequest

3 months min.3 months min.

2 years max.2 years max.©© International Road Transport Union (IRU) 2011International Road Transport Union (IRU) 2011Page 31

CASECASEHANDLINGHANDLINGPROCESSPROCESS

NO REPLYNO REPLY

PAYMENTPAYMENT

CONTESTATIONCONTESTATION

SummarySummary


NO CASENO CASE

OBJECTIONOBJECTION

NATIONALNATIONALCOURTCOURT

InternationalInternationalFinancialFinancialInstitutionInstitution

ISSUINGISSUINGASSOCIATIONASSOCIATION

NationalNationalFinancialFinancialInstitutionInstitution

Case Handling Process

NATIONALNATIONALCOURTCOURT


AdministrativeAdministrativeclosureclosure

Confirms Confirms PaymentPaymentrequestrequest

Cancels Cancels PaymentPaymentrequestrequest

NATIONAL NATIONAL GUARANTEEINGGUARANTEEING

ASSOCIATIONASSOCIATION

IRUIRU

TIR Claims figuresTIR Claims figures


240 Customs claims received in 2010

101 Customs claims paid

339 Customs claims closed without payment

Average amount paid per TIR carnet is aroundUSD 33000

Page 34

Less than 0.0001% become a claim i.e. 1 out of 12000Less than 0.0001% become a claim i.e. 1 out of 12000

Future objectivesFuture objectives


Implement efficient IT Risk Management tools in partnership with Customs authorities in all contracting parties and in cooperation with UNCTAD(ASYCUDA World TIR)

Expand TIR usage within contracting parties and interested candidates: Afghanistan, Pakistan, China, South America etc.

Dedicated partnership with Customs authorities to achieve common goals as efficient and secure TIR procedures andreduced border waiting times

Page 35

Road Freight Transport: Interconnecting every Road Freight Transport: Interconnecting every business and every transport mode between business and every transport mode between Europe and Asia Europe and Asia –– Focus on the CaucasusFocus on the Caucasus



Thank you Hvala - Хвала

Page 37

www.iru.orgwww.iru.org


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