The TIR procedure is mainly used for Eastern European countries that are not in the EU (for example. B Russia and Ukraine), Turkey and parts of the Middle East. Since the creation of the European internal market, the TIR procedure for intra-eu transport of goods has become redundant. The TIR Convention establishes an international customs transit system with a maximum possibility for the transport of goods: trucking companies using the TIR system must first receive an internationally harmonized customs document called the TIR notebook. TIR notebooks are issued by national road transport associations. This customs document is international and provides a financial guarantee in addition to the description of the goods, their sender and their destination. When a truck arrives at a border customs office, it does not have to pay import duties or goods taxes at that time. Instead, payments are suspended. If the vehicle crosses the country without delivering goods, no tax is due.
If he does not leave the country with all the products, then the taxes are charged to the importer and the financial guarantee closes the obligation of the importer to pay the taxes. TIR transits are made in connection, i.e. the LAST car must be sealed and carry the notebook. The security system is managed by the International Road Transport Union (IRU).  The Agreement on international freight transport under the guise of CARnets TIR (TIR Agreement) is a multilateral treaty concluded in Geneva on 14 November 1975 to simplify and harmonize the red tape of international road transport. (TIR means “International Road Transport”) The 1975 Convention replaced the 1959 TIR Convention, which itself replaced the 1949 TIR Convention between a number of European countries.  The conventions were adopted under the auspices of the United Nations Economic Commission for Europe (UNSE). By December 2018, there are 76 parties to the convention, including 75 states and the European Union. To date, more than 33,000 international carriers (by their competent national authorities) have been approved for access to the TIR system, with approximately 1.5 million TIR notebooks per year.
Following Brexit, CARnets shooting could be part of the solution for the movement of goods between Britain and other European countries or for the transit of goods within the EU, for example between Ireland and continental Europe. The TIR system covers not only the transit of goods by road, but a combination with other modes of transport (for example. B rail, inland navigation and even shipping) provided that at least some of the total traffic is provided by road. Given the expected increase in world trade, the continued expansion of its geographical scope and the upcoming introduction of an electronic TIR (“eTIR” system, the TIR system should remain the only truly global transit system.