- the transit procedure under cover of TIR carnets for trade in goods between the Community Member States and the other Contracting Parties to the TIR Convention , particularly in Central and Eastern Europe,

Responsibility for the smooth operation of the system is shared between the various parties involved in this type of transport operation, namely: - the IRU, which supervises the issue of the carnets for the tobacco and alcohol consignments and checks that they are used properly; - the guarantor associations, which issue the carnets to hauliers, and also a limited number of transport operators of established reputation, who are responsible for payment of duties and charg ...[+++]es due in the event of infringements being detected; - the road hauliers, who are required to deliver the goods free of tampering to the scheduled destination; - the insurers, who cover the risks carried by the guarantor associations; - the customs authorities, which check that transport operations are carried out correctly in the customs territory for which they are responsible, by means of the procedures for the discharge and control of TIR carnets and the goods covered by them.

The decision was taken following notification by insurers - in this instance the International Insurance Pool - to the guarantor associations which issue TIR carnets in each of the fifty-two countries signatory to the Convention that cover was being withdrawn from international transport operations involving TIR consignments of tobacco and alcohol, because of the risks revealed by the cases of fraud uncovered in connection with the goods concerned, which are subject to high tax and duty charges.

1. Community goods arriving in Greece by sea are required to go through free ports, which deprives them of the benefit of the presumption that they are Community goods. 2. Land consignments of such goods under the T2 internal Community transit procedure or under cover of the TIR carnet are subjected to frontier formalities and checks which are incompatible with the single market. 3. Lorries unloaded from ships which have made a journey within the Community have to present a consignment note for the goods carried. Otherwise the customs authorities draw up a document which has all the characteristics of a customs declaration; ...[+++]this measure is contrary to the transitional VAT arrangements and the harmonized excise duty regime. 4. New Community vehicles intended for purchasers in Greece must be specifically declared: this is contrary to the Sixth VAT Directive. 5. When such new vehicles are definitively brought into Greece, a "customs handling charge" is made, which is a charge having an effect equivalent to customs duty on importation.

2. Likewise, discrepancies between the particulars on the goods manifest of the TIR carnet and the actual contents of a road vehicle, combination of vehicles or container shall not be considered as infringements of the Convention by the holder of the TIR carnet when evidence is produced to the satisfaction of the competent authorities that these discrepancies were not due to mistakes committed knowingly or through negligence at the time when the goods were loaded or dispatched or when the mani ...[+++]fest was made out.

Likewise, discrepancies between the particulars on the goods manifest of the TIR Carnet and the actual contents of a road vehicle, combination of vehicles or container shall not be considered as infringements of the Convention by the holder of the TIR Carnet when evidence is produced to the satisfaction of the competent authorities that these discrepancies were not due to mistakes committed knowingly or through negligence at the time when the goods were loaded or dispatched or when the manifes ...[+++]t was made out.