Freight law
CMR and liability declarations

CMR machinery transport: declared value or special interest in delivery?

Declared value or special interest under Articles 24 and 26 CMR: requirements, consignment note, surcharge and proof for machinery transport.

BRANDAUER Rechtsanwälte
Contact person

Mag. Bernhard Brandauer, Austrian attorney-at-law

BRANDAUER Rechtsanwälte

Mag. Bernhard Brandauer assists with the legal assessment of transport contracts, cargo damage and freight claims.

5 October 2026 · Mag. Bernhard Brandauer, Austrian attorney-at-law

For high-value machinery, a declared value under Article 24 CMR and a special interest in delivery under Article 26 CMR serve different purposes. Article 24 allows the sender to state a higher value in the CMR consignment note. Article 26 concerns further proven financial loss caused by loss, damage or a delay beyond an agreed delivery period. Both declarations require an agreed supplement to the freight charge and an entry in the consignment note.

The appropriate declaration depends on the loss that matters for the shipment. The machine value, a possible production interruption and cargo insurance must be assessed separately. An entry by itself does not make compensation payable.

Before transport

Which CMR declaration matches the risk?

Separate the value of the goods from any further financial loss. What matters is the agreement with the carrier and the entry in the CMR consignment note.

01 Question 1

Which risk should the transport contract address?

The CMR treats the value of the machine and additional consequential loss as distinct matters.

Result

Your orientation

01

The value of the goods is the main concern.

Agree the specific value and the supplement to the freight charge. The sender enters the value in the CMR consignment note under Article 24. The declared amount replaces the ceiling in Article 23(3), but does not make payment automatic.

02

Further financial loss may need separate protection.

Consider a special interest in delivery under Article 26 CMR. Set the amount, agree the supplement and record the declaration in the CMR consignment note. Any further loss must be proven if the risk occurs.

03

The declared value and further interest should be assessed separately.

Agree a purpose, amount and supplement for each declaration. The goods value under Article 24 and further loss under Article 26 are not interchangeable. Record both declarations for the shipment in the CMR consignment note.

Declared value under Article 24 CMR

Article 23(3) CMR sets a ceiling for compensation for loss of goods. Under Article 24, the sender may state a higher value for the machine in the CMR consignment note. The declared amount takes the place of that ceiling. The carrier and sender must agree a supplement to the freight charge.

The declaration concerns the value of the goods. It does not replace the conditions for carrier liability or proof that damage occurred. The sender should identify which machine or consignment the amount covers, rather than relying on a total value that cannot be matched to the shipment.

Damage to goods is also subject to the calculation rules in Article 25 CMR. That provision uses the reduction in value and sets its own limits. A declared value is not a blanket promise that the carrier will pay the stated amount for any damage. The actual loss and the liability requirements still matter.

Special interest in delivery under Article 26 CMR

Article 26 provides for a declaration in the event of loss or damage and where the agreed delivery period is exceeded. The sender enters the amount of the special interest in delivery in the CMR consignment note and agrees a supplement to the freight charge with the carrier.

Once a special interest has been declared, further proven loss may be claimed independently of compensation under Articles 23, 24 and 25 CMR, up to the declared interest amount. Depending on the facts, this may include documented additional costs or consequences for a downstream production process. Whether a particular item is recoverable depends on whether it occurred, how it relates to the transport event and the available evidence.

Late delivery alone does not prove further loss. The agreed delivery period and the financial consequences need to be supported. The separate article on delay damage under the CMR covers that claim in more detail.

Article 24 and Article 26 CMR compared

Article 24 CMR: The subject is the declared value of the goods. The amount replaces the ceiling in Article 23(3). Its focus is compensation for the goods value where the carrier is liable under the CMR.

Article 26 CMR: The subject is a specific further financial loss caused by loss, damage or a breach of the agreed delivery period. The loss must be proven. It may be claimed in addition to compensation under Articles 23 to 25, up to the declared interest amount.

Where both declarations matter: State the goods value and the special interest separately, each with its purpose and amount. Agree the relevant supplement and record each declaration in the CMR consignment note. A high-value machine invoice alone does not declare a special interest in delivery.

Agree the supplement and consignment note before collection

Articles 24 and 26 require a supplement to the freight charge to be agreed. They do not set a standard flat amount. Clarify in the transport offer which declaration is requested, the amount to be stated and the supplement the carrier will charge.

Before collection, compare the order, order confirmation and CMR consignment note. They should identify the same shipment and amount. Describe each machine or lot clearly enough to connect it to the declaration. Keep the offer, the agreement on the supplement and a copy of the completed consignment note.

An invoice or delivery note may help prove the goods value. The declaration itself must be entered in the CMR consignment note, with the agreed supplement. For other shipment records, see the article on the CMR consignment note, signatures and reservations.

Assess the CMR declaration and cargo insurance separately

A declared value or special interest forms part of the CMR liability regime. Cargo insurance is based on a separate policy. Check the insured value, covered risks, any deductible and policy exclusions.

The documents should be consistent: goods description and value in the transport order, the agreed CMR declaration and supplement, and the insurance policy. An Article 24 or Article 26 declaration does not replace a review of insurance cover. Equally, a policy does not itself change the liability terms recorded in the CMR consignment note.

Frequently asked questions

Questions about declared value and special interest

Does declaring a value guarantee payment of that amount? +
No. The declared value replaces the ceiling in Article 23(3) CMR. Carrier liability, the event and the amount of loss still have to be established.
Does Article 24 CMR cover production downtime? +
Article 24 concerns the value of the goods. Further proven financial loss may be claimed under Article 26 if a special interest in delivery was declared and the requirements are met.
Can both declarations be agreed? +
They serve different purposes. If both are needed, agree the purpose, amount and supplement for each separately and record both in the CMR consignment note.
Is a machinery invoice enough? +
An invoice may help prove the goods value. The Article 24 or Article 26 declaration must also be entered in the CMR consignment note, with the agreed supplement.
Does cargo insurance replace a CMR declaration? +
No. Insurance follows its own policy. Check its scope and deductible in addition to the CMR declaration.

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