This customs document is valid internationally and, as well as describing the goods, their shipper and their destination, represents a financial guarantee.

When a lorry arrives at a border customs post, it need not pay import duties and taxes on goods at that time.

[10] The TIR procedure is mostly used with Eastern European countries that are not in the EU (e.g. Russia and Ukraine), Turkey, and parts of the Near East.

Since the formation of the European single market, the TIR procedure has become unnecessary for intra-EU goods transport.

As a result of Brexit, TIR carnets could become part of the solution to merchandise traffic between Great Britain and other European countries, or for goods to transit intra-EU, for example between Ireland and mainland Europe.