Obtaining a TIR carnet – an overview

TIR Carnet – what is it?

The TIR carnet is an international customs document that allows for the transport of goods between at least two countries belonging to the TIR system. The TIR procedure, based on the 1975 TIR Convention, aims to simplify customs formalities during international road transport.

The key assumption of this procedure is the possibility to transport goods under customs seal, without the need to carry out detailed checks at each border. The TIR carnet allows you to quickly pass through the customs procedures of various countries since the seals affixed by customs officers in the exporting country are recognized.

The double role of the TIR carnet

• Customs document –  ​​enables the clearance of goods in transit and destination countries without the need to re-submit customs documents at each border crossing.
• Guarantee document –  thanks to appropriate security, the carnet covers potential customs duties if the goods are not delivered in accordance with the procedure.

Who issues the TIR Carnet?

The TIR Carnet is a document issued by the International Road Transport Union (IRU) based in Geneva, which supervises its distribution around the world. In Poland, the authority that issues carnets is the Association of International Road Carriers (ZMPD). ZMPD is responsible for monitoring the carnet issuance process and for cooperating with customs authorities to ensure that all formalities are carried out.

Does the TIR carnet have an expiry date?

The TIR carnet is valid for 120 days from the day it is issued. The carrier must start the transport within the validity period of the carnet, but the transport itself may end after this date, provided that the procedure was started before the document expired.

Safety

Each TIR carnet has a unique identification number, barcode and watermark, which prevents counterfeit documents. These carnets are printed on special paper in Geneva and can only be used by carriers with the appropriate customs permits.

How to obtain the TIR Carnet

To obtain a TIR carnet, the carrier must go through a specific administrative procedure that verifies whether they meet all the requirements of the TIR system. The carnet application process consists of the following steps:

• Permission to use the TIR procedure – the carrier must obtain permission from the Director of the National Revenue Administration in Warsaw. The application for a permit must include a positive opinion from the ZMPD.
• Possession of a license for international transport.
• Application to the ZMPD – after obtaining permission from the customs authority, the carrier submits an application to the ZMPD for the issuance of a carnet.

The entire process of obtaining a TIR carnet may take up to 120 days from the moment the application is submitted. The carrier must also have the appropriate funds to cover any customs obligations.

Step 1: Obtaining permission to use the TIR procedure

The first step in obtaining a TIR carnet is obtaining a permit to use the TIR procedure, which is issued by the Director of the National Revenue Administration in Warsaw. To obtain this authorization, the carrier must:

1. Have a license for international road transport.

2. Submit the application at the headquarters of the National Revenue Administration in Warsaw. The application must include:

• Positive opinion from the Association of International Road Carriers (ZMPD).
• Information about the company’s financial health, confirming the carrier’s financial stability.
• Company registration documents, e.g. from the National Court Register or CEIDG.
• Declaration of no serious violations of customs or tax law.

Step 2: Positive opinion from ZMPD

To obtain a positive opinion, the carrier must meet several criteria:

• Experience in international road transport – usually an international road transport license is sufficient.
• Security – before the first TIR carnet is issued, the carrier must submit security, which in EU countries amounts to at least EUR 100,000.
• Submission of appropriate documents – the carrier must provide the ZMPD with all necessary documents regarding the company, including registration and tax documents.

Step 3: Issuance of a TIR carnet by ZMPD

This process includes:

• Submitting an application for a TIR carnet – filling out information about the transport route, type of goods transported and the number of vouchers needed.
• Paying for the carnet – obtaining a carnet involves fees, and each additional customs border requires more vouchers (a pair of documents for each border crossing).
• Training in the use of the TIR carnet – carriers who use the TIR procedure for the first time, have to undergo training in completing and handling documentation.

How much does the TIR carnet cost?

The cost of obtaining a TIR carnet in Poland is approximately PLN 99.90 for a 6-voucher carnet, which allows you to cross up to three customs borders. In addition to the carnet fee, the carrier must also pay a cash deposit or provide a bank/insurance guarantee to secure any customs duties. Worth remembering is the handling fee, which increased to PLN 48 at the beginning of 2024.

TIR Goods transported on the TIR carnet

Almost all types of goods can be transported under the TIR carnet, including:

• Heavy and bulky goods (e.g. construction machinery) marked with a special “HEAVY OR BULKY GOODS” carnet.
• Live animals, using appropriate means of transport.
• Unprocessed products.

Exclusions include alcohol and tobacco products, although the transport of beer, wine and raw tobacco is permitted. Goods transported under the TIR procedure must be sealed at the time of loading by customs services.

TIR Goods transported on the TIR carnet

First, it is worth remembering a few basic rules: ZMPD completes the first fields of the document, the carrier completes information regarding the goods and the transport route, while customs authorities or services in individual countries complete the appropriate information about the clearance of goods. What does it look like in practice?

• TIR carnet cover – fields 1-5

• Fields 1-4 are completed by the association issuing the carnet (in Poland, ZMPD). Here you will find basic information regarding the carnet number, carrier name and date of issue.

• Field 5 contains information about the number of vouchers in the carnet.

• Completed by the carrier – Fields 6-12 on the cover

• Field 6: Goods sender (the company that sends the cargo).

• Field 7: Place of goods shipment (exact location from where the goods depart).

• Field 8: Goods recipient (company that receives the cargo).

• Field 9: Destination (exact location where the goods will be delivered).

• Field 10: Carrier (the company that transports the goods).

• Field 11: Vehicle that transports the goods (brand, model, registration number).

• Field 12: Additional information about the goods, if required (e.g. type of customs seal, type of seals).

• Goods manifest – Fields 2-15 on vouchers

The carrier is responsible for completing fields 2 to 15 on all vouchers and in the goods manifest. The goods manifest must contain accurate information about the transported goods:

• Field 2: Number of the CMR note or other document accompanying the load.

• Field 3: Goods description (detailed description of the items transported, their characteristics).

• Field 4: Number of loading units (e.g. pallets, containers).

• Field 5: Gross weight of the goods (in kilograms).

• Field 6: Other markings and notes regarding the goods (if required)

• Field 7: Exporting country

• Field 8: Destination country.

• Fields 9-15: Information about the route and transit countries through which the goods are transported. The carrier enters the countries that the goods will cross through, specifying their order.

• Fields completed by customs authorities

• Field 16: Declaration from the customs authority of the exporting country (certificate of customs seal, seal, etc.).

• Field 17: Name of the customs office (where the goods were customs cleared).

• Field 18: Date and time of the customs clearance.

• Field 19: Information about customs seals (seal numbers or other security features).

• Field 20: Signature and stamp of the customs officer.

• Filling out vouchers at border crossings

At each border crossing, customs authorities fill out the appropriate vouchers of the TIR carnet:

• Field 21: Confirmation of customs clearance in the transit country.

• Field 22: Customs Office Designation.

• Field 23: Date and time of border crossing.

• Closing the TIR operation in the destination country

Customs authorities close the TIR procedure in the destination country:

• Fields 24-28: Information on the completion of the TIR operation, confirmation of receipt of goods and completion of the customs procedure.

• Compliance of seals – the customs office in the destination country confirms that the seals are intact and consistent with the documentation.