IV.4.4.5. Change of destination-diversion customs
Article 47, paragraph 2, of Appendix I to the Convention
Article 306, paragraph 4, and Article 307, paragraph 2, of the AE
The transit operation may end at a customs office other than that provided for in the transit declaration. The latter will then become the customs office of destination.
The NCTS will indicate that the actual destination customs office has not received the IE001 message in relation to the submitted NRM, so the customs office will send the "Advance Notice of Arrival Request" message (IE002).
If the customs office of departure locates the transaction through the NRM, it will send the message "Response to Advance Notice of Arrival" (IE003). The destination customs office will accept the change of customs and send message IE006 to the departure customs office.
If the customs office of departure cannot locate the transaction using the NRM, it will include in the IE003 message the reasons (codes 1 to 4) why the IE001 message cannot be sent. The NCTS will not authorize the arrival and will notify the economic operator at destination by means of the message "Notification of Rejection of Advance Notice of Arrival" (IE021). The refusal may be due to the following:
- the merchandise and the DAT have already arrived at another destination customs office;
- the customs office of departure has suspended the operation;
- the NRM cannot be identified (for technical reasons or due to irregularities); or
- other reasons.
There may be three possible situations:
1. The new customs office of destination is located in the same Contracting Party/Member State as the one indicated in the transit declaration:
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CUSTOMS
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2. The new customs office of destination is located in a Contracting Party/Member State other than that indicated in the transit declaration:
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CUSTOMS
The customs office of departure must, upon receipt of the IE006 message, inform the declared customs office of destination and the declared (but not used) customs office(s) of transit by means of the message "Issuance of Arrival Notice" (IE024) that the transit operation has been completed. |
3. The new customs office of destination is located in a Contracting Party/Member State other than that indicated in the DAT, which contains one of the following indications:
- In case of common transit:
- DG0 ("Export from a country subject to restrictions");
or - DG1 ("Export from a country subject to the payment of duties").
- DG0 ("Export from a country subject to restrictions");
- In case of transit of the Union:
- DG0 ("Export from the EU subject to restrictions"); or
- DG1 ("Export from the EU subject to payment of duties").
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CUSTOMS The destination customs office must:
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