CMR convention (Convention on the Contract for the International Carriage of Goods by Road) regulates transit procedures which allows the movement from one point to another within the customs territory, which is not subject to the import duties and commercial policy measures, using:
- documents referred in customs legislation,
- TIR-carnet, if:
- transport began or is planned to end outside the customs territory,
- relates to consignments of goods which must be unloaded in the customs territory and which are conveyed with goods to be unloaded outside the customs territory,
- ATA carnet is used as transit document.
At the time of application of the national transit procedure, freight carrier can not recharge or unload goods to be carried on consignment. Goods covered by a customs declaration must be delivered to the customs office of destination. If there is a need to replenish goods in the parcel you must complete the single transit procedure and on the further section of the route to open a new operation pass-through for the entire product or with the first procedure to open a new procedure to transit of goods. In one vehicle, you can carry the consignment covered by two customs declarations.
The TIR procedure can only be used in road transport without reloading by one or more boundaries if the consignment is closed and seals intact. It is possible to make fragments route by sea or rail, but start and end of the route must take place by road. It is permissible to begin and end of a transport route in the same state, but a fragment of the route must pass through the territory of a foreign country. The TIR Convention exempts charge of customs clearance at border points under the following conditions:
- Drive must be carried out only route approved or determined by the customs authorities,
- The vehicle must have a certificate allowing to international road transport under customs seal,
- The customs authorities must put on a cargo customs seals, which are checked by the customs authorities at the border,
- Sealed cargo is treated as: dutiable and can not enter into circulation in the country, to which it is not intended.