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

2. 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

3. 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

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

5. Subcontracting in intermodal TIR

6. 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)

7. 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

8. 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

9. 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

10. 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.

11. 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. “

12. Examples of intermodal TIR transport with the use of subcontracting

16. 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

17. Questions and answers