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Unit 6: Custom Clearance of Import and Export Cargo
Each TIR Carnet has a unique reference number. A TIR Carnet may have 4, 6, 14, or 20 vouchers, Notes
as one pair of vouchers is used per country; the number of vouchers indicates the number of
countries that can be transited, including the countries of departure and destination, under cover
of this type of Carnet, e.g. a 20-voucher Carnet may be used for a TIR transport through up to 10
countries.
Each individual TIR Carnet can be used for only one TIR transport. Once the TIR transport has
been terminated at the Customs office of destination of the goods, the driver is handed back
the TIR Carnet duly endorsed by the Customs authorities of destination. Customs authorities
must immediately confirm the termination of the TIR transport electronically via SafeTIR.
The TIR Carnet is returned to the Association and shipped to the IRU for final control and
archiving.
Benefits of Carnets
Carnets save time, effort, and money.
One document – one application.
Good for one year.
Accepted in 80 counties and territories.
Covers commercial samples, professional equipment, and goods for exhibitions and fairs.
Eliminates duties, taxes, and temporary importation bonds (TIBs).
Payment in U.S. Dollars.
Paperwork in English.
Easy exit – easy re-entry.
No uncertainty, no hassles
Task What is the importance and use of ATA Carnet?
6.6 New Developments in Custom Clearance Procedure
Tarrif Notificatuon
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52
of 1962), the Central Government, on being satisfied that it is necessary in the public interest so
to do, hereby makes the following further amendments in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 39/96-Customs, dated the 23rd
July, 1996, published in the Gazette of India, Extraordinary, vide number G.S.R. 291(E), dated the
23rd July, 1996, namely:
LOVELY PROFESSIONAL UNIVERSITY 141