Gdzie stosuje się Diversion?

Diversion applies to customs procedures covering the export of goods outside the EU customs territory and the closure of the export procedure.

Customs Procedures

Diversion

Rerouting of an export shipment to a different customs office of exit than the one originally declared in the export declaration. Requires an IE507 message and may extend the time needed to close the MRN.

Legal Basis

Delegated Regulation 2015/2446

Related Terms

MRN (Movement Reference Number)An 18-character reference number assigned by the AES/ECS system when an export declaration is regist...Customs Office of ExitThe customs office at the port or border crossing through which goods physically leave the EU custom...Customs Office of ExportThe customs office responsible for the exporter, where the export declaration is filed and the MRN i...Procedure 10 00 (Standard Export)The standard customs procedure for definitive export of goods outside the EU customs territory. The ...Procedure 10 21 (Inward Processing)A customs procedure allowing import of non-EU goods for processing and subsequent re-export. Compens...T1 (Common Transit)A transit procedure allowing non-Union goods to be transported through EU territory without payment ...

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