When goods are carried from one point of Community territory to another under cover of a TIR (TIR Convention) or ATA (ATA Convention) carnet, import or export duties and levies are suspended, provided that the arrangements have not been terminated, or a debt incurred. The implementing provisions for the Community Customs Code contain specific rules for adapting the acquis to take account of the provisions of the agreements regarding these two procedures.(in Europa)
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When goods are carried from one point of Community territory to another under cover of a TIR (TIR Convention) or ATA (ATA Convention) carnet, import or export duties and levies are suspended, provided that the arrangements have not been terminated, or a debt incurred. The implementing provisions for the Community Customs Code contain specific rules for adapting the acquis to take account of the provisions of the agreements regarding these two procedures.(in Europa)