Artikel 26

1. When transport under cover of a TIR carnet takes place in part in the territory of a State which is not a Contracting Party to this Convention, the TIR transport shall be suspended during that part of the journey. In that case, the Customs authorities of the Contracting Party on whose territory the journey continues shall accept the TIR carnet for the resumption of the TIR transport, provided that the Customs seals and/or identifying marks have remained intact. Where the Customs seals have not remained intact, the Customs authorities may accept the TIR Carnet for resumption of the TIR transport under the provisions of Article 25.
2. The same shall apply where for a part of the journey the TIR carnet is not used by the holder of the carnet in the territory of a Contracting Party because of the existence of simpler Customs transit procedures or when the use of a Customs transit régime is not necessary.
3. In such cases the Customs offices where the TIR transport is suspended or resumed shall be deemed to be Customs offices of exit en route and Customs offices of entry en route respectively.