Nature, Structure and Nature, Structure and Functioning of theTIR Functioning of theTIR Guarantee System Guarantee System & Risk Management & Risk Management Virginia Tanase Virginia Tanase Head – TIR Policy, Training & Information Head – TIR Policy, Training & Information
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Nature, Structure and Functioning of theTIR Guarantee System & Risk Management Virginia Tanase Head – TIR Policy, Training & Information Moscow, October 2003
Nature, Structure and Functioning of theTIR Guarantee System & Risk Management Virginia Tanase Head – TIR Policy, Training & Information Moscow, October 2003. NATURE. TIR =TRADE FACILITATION. Harmonisation TIR Convention Simplification TIR Carnet = Customs Declaration & surety - PowerPoint PPT Presentation
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Nature, Structure and Functioning Nature, Structure and Functioning of theTIR Guarantee Systemof theTIR Guarantee System
& Risk Management& Risk Management
Virginia TanaseVirginia TanaseHead – TIR Policy, Training & InformationHead – TIR Policy, Training & Information
TIR is a privilege not a rightTIR is a privilege not a right
Guaranteeing Association acts as Guaranteeing Association acts as surety for persons using thesurety for persons using theTIR procedureTIR procedure(Art. 1(q) - TIR Convention)(Art. 1(q) - TIR Convention)
Subject to national legislationSubject to national legislation Main conditions for suretyMain conditions for surety Maximum amount of suretyMaximum amount of surety SafeTIR agreement (annex)SafeTIR agreement (annex)
Rules & responsibilities for Rules & responsibilities for administration of TIR systemadministration of TIR system
Engagement from the IRU to Engagement from the IRU to guarantee the surety provided guarantee the surety provided by the association to Customsby the association to Customs
3 Mil TIR Carnets issued per year3 Mil TIR Carnets issued per year 500 Mil USD of guarantees per day500 Mil USD of guarantees per day Guarantee Chain is backed by a financial institution (ZH) Guarantee Chain is backed by a financial institution (ZH) ZH guarantees the surety provided by the Guarantee ZH guarantees the surety provided by the Guarantee
Chain to CustomsChain to Customs
IRUIRU
GLOBAL GUARANTEE GLOBAL GUARANTEE CONTRACTCONTRACT
Holder of TIR Carnet Holder of TIR Carnet = = Declarant of transit Declarant of transit operation operation =>=> responsible for the presentation of: responsible for the presentation of: (Art. 1(o) – TIR Convention)(Art. 1(o) – TIR Convention)
at the Customs office of destinationat the Customs office of destination
=> Legitimate contact person for Customs=> Legitimate contact person for Customs
Provide relevant documentsProvide relevant documents Cooperate for the proper identification of the Cooperate for the proper identification of the
persons directly liablepersons directly liable
OROR Pay the Customs debt when at faultPay the Customs debt when at fault
(Art. 8.7 – TIR Convention)(Art. 8.7 – TIR Convention)
Holder of TIR Carnet must assist the Holder of TIR Carnet must assist the Customs to solve any problem related to a Customs to solve any problem related to a TIR operation. He must:TIR operation. He must:
« ...the competent Authorities shall so far as « ...the competent Authorities shall so far as possible require payment from the person possible require payment from the person or persons directly liable before making a or persons directly liable before making a claim against the Guaranteeing claim against the Guaranteeing Association… »Association… »
FUNCTIONINGFUNCTIONING
Article 8.7 – TIR ConventionArticle 8.7 – TIR ConventionBASIC PRINCIPLE:
ImporterImporter Company responsible for transport and Company responsible for transport and
Customs clearance (forwarding agent)Customs clearance (forwarding agent) Company owning or disposing of the goodsCompany owning or disposing of the goods Holder of TIR CarnetHolder of TIR Carnet Guaranteeing Association acting as suretyGuaranteeing Association acting as surety
Make sure that all irregularities and claims are handled Make sure that all irregularities and claims are handled according to the same principles (TIR Convention) according to the same principles (TIR Convention) throughout all the Contracting Parties.throughout all the Contracting Parties.
Role of the IRU:Role of the IRU:
FUNCTIONINGFUNCTIONING
Role of the Association:Role of the Association: Implement the decisions of the Chain of Guarantee and Implement the decisions of the Chain of Guarantee and
follow the procedures to handle claims.follow the procedures to handle claims.
Preventive measures by all actors (IRU, Associations, Preventive measures by all actors (IRU, Associations, Holders of TIR Carnets, Customs)Holders of TIR Carnets, Customs)
Risk Management: SafeTIRRisk Management: SafeTIR
For the correct functioning of the TIR System and For the correct functioning of the TIR System and the Guarantee Chain it is essential to have a the Guarantee Chain it is essential to have a systematic application of:systematic application of:
To confirm at any time and in real - time the validity of To confirm at any time and in real - time the validity of the Customs stamp on the TIR counterfoil (souche)the Customs stamp on the TIR counterfoil (souche)
data transmitted data transmitted within 24 hourswithin 24 hours
ONLYONLY% of SafeTIR % of SafeTIR
data transmitted data transmitted within 2 - 4 dayswithin 2 - 4 days
% of SafeTIR % of SafeTIR data transmitted data transmitted within 15 dayswithin 15 days
0.4%0.4% 7% 7% 75%75%
RISK MANAGEMENT: SafeTIRRISK MANAGEMENT: SafeTIR
Real time capture and transmission of SafeTIR data Real time capture and transmission of SafeTIR data is needed for effective Risk Managementis needed for effective Risk Management
Capture and transmit Capture and transmit ALLALL SafeTIR data SafeTIR data In In Real TimeReal Time For each Termination of TIR Operation at each For each Termination of TIR Operation at each
Customs office of destinationCustoms office of destination Implement efficient Implement efficient Reconciliation procedureReconciliation procedure
TIR Guarantee System is based on:TIR Guarantee System is based on:
Proper implementation of TIR Convention Proper implementation of TIR Convention Early detection of potential irregularities Early detection of potential irregularities
through Risk Management through Risk Management Collection of duties and taxes from real Collection of duties and taxes from real
debtors debtors Sanctions of FraudstersSanctions of Fraudsters