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Commission Implementing Regulation (EU) 2015/2447Dangos y teitl llawn
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
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Commission Implementing Regulation (EU) 2015/2447,
Section 1
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Section 1 U.K. Entry of goods into the customs territory of the Union
Article 189U.K.Diversion of a sea-going vessel or aircraft(Article 133 of the Code)
1.Where a sea-going vessel or an aircraft entering the customs territory of the Union is diverted and is expected to arrive first at a customs office located in a Member State that was not indicated in the entry summary declaration as a country of routing, the operator of that means of transport shall inform the customs office indicated in the entry summary declaration as the customs office of first entry of that diversion.
The first subparagraph shall not apply where goods have been brought into the customs territory of the Union under a transit procedure in accordance with Article 141 of the Code.
2.The customs office indicated in the entry summary declaration as the customs office of first entry shall immediately after being informed in accordance with paragraph 1 notify the customs office which according to that information is the customs office of first entry of the diversion. It shall ensure the availability of the relevant particulars of the entry summary declaration and of the results of the risk analysis to the customs office of first entry.
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