# Council Decision of 28 May 2009 publishing in consolidated form the text of the Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention) of 14 November 1975 as amended since that date (2009/477/EC), Article 41

Extent: E+W+S+N.I.

When it is established to the satisfaction of the Customs authorities that goods specified on the manifest of a TIR Carnet have been destroyed or have been irrecoverably lost by accident or force majeure or that they are short by reason of their nature, payment of the duties and taxes normally due shall be waived.

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Source: https://www.legislation.gov.uk/eudn/2009/477/annex/article/41 (the official version)
Page: https://openlegislation.uk/eu-decision-2009-477/annex/article-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.