TIR Carnet guarantees: customs liability coverage and prescribed discharge procedures govern international road cargo movement under the Convention. The TIR Carnet serves as the Customs transit declaration and guarantee for duties and taxes; it is valid when completed and stamped by the issuing association and the International Road Transport Union and remains valid if accepted by Customs on or before its final date until termination at destination. Departure, transit and destination offices follow a voucher-based sealing and counterfoil process for verification and discharge; inspections requiring breaking of seals must be recorded on vouchers. Non-discharge triggers notification to the carnet holder and guaranteeing association and recovery procedures against the guaranteeing association under the Convention and national law. Alcohol and tobacco movements are excluded and operators, containers and Customs stations require authorisation.