The TIR system has been devised to facilitate to the maximum extent the international movement of goods under Customs seals. The system provides transit countries with the required guarantees to cover the Customs duties and taxes at risk. A balance is struck between the responsibilities of the Customs authorities and those of the international trading community.

The TIR system offers the following benefits to the different stakeholders involved in the international movement of goods:

• Facilitation of transport and trade
• reduces transport costs by reducing formalities and delays in transit;
• facilitates transit movements by the application of standardised controls and documentation; and

as a result, encourages the development of international trade.

• For the transport industry
• goods move across international frontiers with minimum interference;
• delays and costs of transit are reduced;
• documents are simplified and standardised; and
• there is no need to make Customs guarantee deposits at transit borders
• For Customs authorities
• duties and taxes at risk during international transit movements are guaranteed up to USD 50,000;
• only bona fide transport operators are permitted to use TIR carnets, thus increasing the security of the system;
• the need for physical inspection of goods in transit is reduced;
• the system facilitates Customs control and documentation; and
• use of internal clearance points for export and import allows more efficient deployment of Customs personnel.