TIR Carnet transit guarantee: standardized seal-and-voucher procedure ensures customs control and guaranteeing association liability. The TIR Carnet, validated by the IRU and the issuing national association, functions as the Customs transit declaration and guarantee for duties and taxes in transit. Departure customs inspect, seal, endorse and retain voucher sheets; border and transit offices check seals, detach corresponding vouchers and transmit them for reconciliation. Discrepancies or non-discharge prompt internal inquiries, notification to the carnet holder and guaranteeing association, and potential recovery of duties from the guaranteeing association under Convention procedures. TIR Carnets are not issued/accepted for alcohol and tobacco in India.
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Provisions expressly mentioned in the judgment/order text.
TIR Carnet transit guarantee: standardized seal-and-voucher procedure ensures customs control and guaranteeing association liability.
The TIR Carnet, validated by the IRU and the issuing national association, functions as the Customs transit declaration and guarantee for duties and taxes in transit. Departure customs inspect, seal, endorse and retain voucher sheets; border and transit offices check seals, detach corresponding vouchers and transmit them for reconciliation. Discrepancies or non-discharge prompt internal inquiries, notification to the carnet holder and guaranteeing association, and potential recovery of duties from the guaranteeing association under Convention procedures. TIR Carnets are not issued/accepted for alcohol and tobacco in India.
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