UNECE 10 Regional TIR Seminar, Tunis, 3-4 June 2009 CUSTOMS ESCORTS May apply in exceptional cases (Article 23) Proper record should be made on the TIR Carnet indicating the reasons for escort At the carriers expenses Escort rates should be justified by the actual costs and should not represent an indirect tax for fiscal purposes Example: Customs escort in case the duties and taxes at stake exceed the guarantee limit Remark: additional guarantees are not allowed by the TIR Convention
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