TIR in the UK after Brexit – does it still work, when to use it and what replaced CTC

Among Polish freight forwarders and logistics companies operating on routes to the United Kingdom, a common question arises: does TIR still work after Brexit? The answer is simple — yes, TIR works in the UK. The United Kingdom is a contracting party to the TIR Convention of 1975 and did not withdraw from it upon leaving the European Union. However, a simple "yes, it works" is far from sufficient for making the right operational decisions. For most UK–EU routes, including UK–Poland, TIR is used less frequently today than before Brexit — not because it has ceased to function, but because CTC (Common Transit Convention) with the T1 procedure is simpler, cheaper and better integrated with HMRC's electronic systems and EU customs authorities for those routes. This article explains what TIR Carnet is, when it makes sense to use it, how the border procedure works, and what distinguishes TIR from CTC and ATA Carnet.

What is TIR and the TIR Convention 1975

TIR (Transports Internationaux Routiers — International Road Transport) is a transit system based on the TIR Convention signed in Geneva in 1975 under the auspices of the UN/UNECE. Today more than 80 countries are party to the TIR Convention, including all EU member states, the UK, Turkey, Russia (operations suspended since 2022), Iran, Morocco, Jordan and others.

The core document of TIR is the TIR Carnet — a green booklet issued by national transport associations affiliated with the International Road Transport Union (IRU). The TIR Carnet serves simultaneously as: - A transit customs declaration (paper-based, recognised by transit countries) - A customs guarantee (covered by the IRU guarantee chain) - A document identifying the vehicle and goods

The key feature of TIR is the IRU guarantee. Instead of an individual bank guarantee (as under CTC), the TIR system relies on a guarantee chain of organisations affiliated with the IRU. If something goes wrong with a consignment, the IRU covers customs liabilities up to a specified limit.

Does TIR still work in the UK after Brexit

Yes — the UK remained a contracting party to the TIR Convention of 1975 regardless of Brexit. HMRC (His Majesty's Revenue and Customs) accepts TIR Carnets on both import and export. Vehicles with a valid TIR Carnet may enter and leave the UK on the same basis as before 2021.

However, there are important caveats:

1. A GMR is still required — regardless of whether a consignment is moving under TIR or CTC, every vehicle entering the UK via the Channel must have a GMR (Goods Movement Reference) generated through GVMS. TIR does not replace the GMR.

2. Import/export still requires a customs declaration — TIR covers only the transit phase. Once TIR is discharged at the office of destination in the UK, the importer must submit a separate import declaration (using the CDS — Customs Declaration Service).

3. For UK–EU routes TIR is less popular than CTC — because T1 is fully electronic (NCTS), requires no paper booklet, is faster to process at the border and cheaper.

How to obtain a TIR Carnet — procedure and costs

In the UK, TIR Carnets are issued by the RHA (Road Haulage Association), the British member of the IRU. The application procedure:

Prerequisites: - The company must be registered in the UK (or have a UK branch) - The vehicle must be properly prepared and approved for TIR (seals, TIR plates) - The company submits an application to the RHA with business documentation and customs history

TIR Carnet costs: - Carnet issuance fee: from a few tens to over £100 per Carnet (depending on the number of voucher sheets — 4, 6, 14 or 20-page versions) - Guarantee deposit or fee for participation in the RHA guarantee scheme - Annual RHA membership subscription (several hundred GBP)

For comparison: opening a T1 procedure via NCTS typically costs £50–150 per consignment, with no need to hold a special carnet.

TIR border procedure — step by step

The TIR border procedure in the UK proceeds as follows:

Departure from the country of loading (e.g. Poland): 1. The customs agent opens TIR at the office of departure 2. The customs office detaches the first voucher of the TIR Carnet and stamps the remaining ones 3. The driver receives the TIR Carnet with the office's endorsement

Crossing the border: 4. At each customs border the office detaches the next voucher (one "voucher" on entry, another on exit from that country) 5. The office may carry out a check, but typically accepts TIR without a detailed inspection of the contents (provided seals are intact)

Entry into the UK: 6. At the port (e.g. Dover) the driver presents the GMR, the transit document, and the TIR Carnet 7. UK Border Force inspects the Carnet and discharges it or forwards it to the relevant customs office 8. After unloading, the goods are declared for import in CDS

TIR vs CTC for the UK → Turkey route

For routes to Turkey, TIR has a clear advantage over CTC:

Criterion	TIR	CTC (T1)
Coverage	80+ countries, including Turkey, Iran, Morocco	CTC countries only (EU, UK, EFTA + a few others)
Procedure	Paper Carnet, recognised at all borders	Electronic NCTS — not available everywhere
Guarantee	IRU (automatic for Carnet holders)	Individual or comprehensive bank guarantee
Turkey	TIR works excellently	CTC works, but processing can be slower
Russia*	Historically TIR, currently inactive	Not applicable

*Routes via Russia are currently inactive for political reasons.

For the UK → Germany → Austria → Turkey route, TIR remains the preferred solution for many carriers, given that Turkish customs authorities have greater experience with the TIR Carnet than with NCTS.

TIR vs ATA Carnet — the key difference

Many companies confuse TIR Carnet with ATA Carnet. These are two entirely different documents:

Criterion	TIR Carnet	ATA Carnet
Purpose	Commercial goods in transit (being sold)	Temporarily imported goods (exhibitions, equipment, samples)
Change of ownership	Yes — goods are sold to the consignee	No — goods return to the sender
Application	Regular commercial deliveries	Trade fairs, conferences, tools, film equipment
Guarantee	IRU	National chamber of commerce
Typical user	Carrier, freight forwarder	Exhibitor, artist, service engineer

If you are shipping goods for sale to the UK — you use TIR or CTC. If you are sending demonstration equipment to a trade fair in London that will return to Poland — you use ATA Carnet.

When HMRC may refuse to recognise TIR

HMRC may refuse to recognise a TIR Carnet or suspend the procedure in the following situations:

1. High-risk goods — e.g. alcohol, tobacco, goods subject to sanctions or suspected of infringing intellectual property rights. For such goods HMRC may require additional security to be lodged or a full physical examination to be conducted.

2. Damaged seals — if the seals on the trailer or container have been tampered with, the TIR procedure may be invalidated and an investigation opened.

3. Data discrepancies — if the information in the TIR Carnet does not match the data in the GMR or the commercial invoice.

4. Guarantee limit exceeded — where the value of goods exceeds the IRU guarantee limit (typically EUR 50,000 per vehicle), additional security is required.

Can TIR and GVMS be used at the same time

Yes — and it is mandatory for entry into the UK. GVMS (Goods Vehicle Movement Service) and TIR are two independent systems operating in parallel:

• GVMS/GMR — the UK border vehicle movement control system. Every vehicle entering the UK via the Channel must have a GMR. The GMR links all customs declarations assigned to the particular vehicle and journey.
• TIR — the transit procedure. Its reference number (Movement Reference Number of the Carnet) is entered into the GMR as one of the declared consignments.

A driver entering Dover with a TIR consignment must carry: - TIR Carnet (paper document) - GMR in the form of a barcode or QR code - Commercial invoice and accompanying documents

The absence of a GMR results in denial of entry to the ferry terminal — regardless of whether a TIR Carnet is held.