Intermodal TIR IRU Commission on Customs Affairs (CAD) Item IX. on the Provisional Agenda CAD/GE5936/JGE 3-4 September 2018, Baku

Agenda Overview of the use of subcontracting in the TIR procedure The issue of liability for the payment of duties and taxes Overview of the IRU contractual rules Examples of use in intermodal transport Next steps by members

Subcontracting in the TIR procedure Not defined in the TIR Convention Used in practice in the TIR procedure in intermodal transport operations under TIR in technically complex transport operations (live animals etc) IRU contractual rules relating to the use of subcontracting in place IRU approach to subcontracting in the TIR procedure presented at the latest WP.30 and endorsed by the WP.30

Subcontracting currently in use In intermodal TIR transport operations In technically complex TIR transport operations (live animals, refrigerated goods, etc)

Subcontracting in intermodal TIR

Subcontracting is getting more important in view of TIR expansion Saint-Petersburg Moscow Rotterdam Astrakhan Ulaanbaatar Trieste Ljublana Odessa Marseille Durres Aktau Almaty Urumqi Istanbul Batumi Bishkek Ankara Baku Tashkent Ashgabat Mersin Dushanbe Tianjin Tanger Islamabad Tehran Kabul Marrakesh Kandahar International North-South Transit Corridor and India-Afghanistan Shanghai Bandar Abbas Delhi Kunming Chabahar Gwadar Dhaka Jebel Ali UAE-EU/Turkey Kolkata Muscat Iran-UAE Mumbai France/EU-Morocco - with possible digitalisation Azerbaijan-Georgia-Ukraine- Kazakstan (digital) Slovenia-Iran via Italy (Trieste)

Liability for the payment of duties and taxes Under the TIR procedure, liability remains with the TIR carnet holder Art. 1(o) “the person to whom the TIR carnet has been issued in accordance with the relevant provisions of the Convention and on whose behalf a customs declaration has been made in the form of а TIR carnet indicating a wish to place the goods carried under the TIR procedure at the customs office of departure” Irregularity Competent customs authority National guaranteeing association TIR carnet holder – address in the TIR carnet

IRU contractual rules Associations to sign the Addendum of the Deed of Engagement and submit it to IRU TIR carnet holders submit to the association “request of authorisation to use subcontractors ” and the “Addendum I to the Declaration of Engagement The “list of proposed subcontractors” duly completed Associations perform the screening of the suggested subcontractors

Countries where Addendum to the Deed of Engagement was signed Up to July 2018, the following associations have signed this document: ABADA (Azerbaijan), AFTRI (France), AIRCUZ (Uzbekistan), AISO (Austria) AIST (Germany), ASMAP (Russian Federation), ASMAP Ukraine (Ukraine), ATCUAE (UAE), BGL (Germany), CCIAB (Lebanon), CESMAD BOHEMIA (Czech Republic), DTL (Denmark), FICCI (India), FTA (UK), GIRCA (Georgia), ICCIMA (Iran, Islamic Republic of), INTERTRANSPORT (Slovenia), KAZATO (Kazakhstan), LATVIJAS AUTO (Latvia), NLF (Norway), RHA (UK), SA (Sweden), SNC ICC (Syria), THADA (Turkmenistan), UNTRR (Romania) and ZMPD (Poland). Contracting parties to the TIR Convention v Countries, where standard IRU contractual document on subcontracting is signed v

IRU Rules: important to bear in mind The holder remains the only person responsible and liable on the grounds of the TIR Convention; The holder can only use subcontractors already approved by the national association; The subcontractor must be in a direct contractual relationship with the holder and will be transporting goods on the holder’s behalf; The holder is responsible for return of the TIR carnets Cooperation between the members relating to the authorisation and screening of subcontractors is of ultimate importance especially to support the new countries.

Name of subcontractor in Box 11 of the TIR carnet “In box 11 on the cover of the TIR carnet the name(s) and address(es) of the subcontractor(s) as well as the words “acting on behalf of” followed by the name of the subcontractor shall be clearly written. “

Examples of intermodal TIR transport with the use of subcontracting

Next steps Members are to take note of the IRU existing contractual rules relating to the use of subcontractors Members are invited to actively cooperate and show support in the screening of subcontractors submitted for approval, that are registered in their respective countries Members are encouraged to share contact details of their national TIR authorised transport operators willing to act as subcontractors with interested member associations. IRU will assess the possibilities to facilitate the members’ work with subcontracting

Questions and answers

tir@iru.org