TIR guarantees

One of the central pillars of the TIR system is its international customs guarantee. Under TIR, customs duties and taxes at risk during transit operations are covered by a national guaranteeing association, if the TIR transport operator cannot be held responsible. The national TIR association, guarantees payment in the country of any duties and taxes in the event of an irregularity in the TIR transport operation. 

In the event of any irregularity, before approaching the guaranteeing association, the customs authorities should seek payment from the person(s) directly liable. 

If the guarantee has to be applied (e.g. due to the bankruptcy of the person(s) directly liable), the customs authorities and guaranteeing association of the country where the irregularity has been discovered settle the matter on the basis of national law. The guaranteeing association will however apply for reimbursement of their expenses through the international guarantee chain.

The maximum amount of the guarantee depends on the country. The maximum recommended amount to be claimed from each national association is limited, and limits range from USD 50,000 to EUR 100,000 for each TIR carnet. 

A full list of the guarantee limits for each country can be found below.