For the purposes of Article 8 (4) of the TIR Convention, where a con
signment enters the customs territory of the Community or starts from a customs office of departure situated in the customs
territory of the Community, the guaranteeing association shall become or shall be responsible to the customs authorities of each Member State the
territory of which the TIR consignment enters, up to th
e point at which it leave the customs territory of the Community or up to the custom
...[+++]s office of destination in that territory.