# 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, Article 189: Diversion of a sea-going vessel or aircraft entering the custom territory of the Union (Article 133 of the Code)

Extent: E+W+S+N.I.

1. Where, after having lodged the entry summary declaration through the electronic system referred to in Article 182(2), a sea-going vessel or an aircraft is diverted and is expected to arrive in the first place at a customs office ... that was not indicated ... in the entry summary declaration, the operator of that means of transport shall inform the customs office indicated as the customs office of first entry in the entry summary declaration of that diversion and shall lodge the arrival notification to the actual customs office of first entry.
The first subparagraph of this Article shall not apply where goods have been brought into the customs territory of the Union under a transit procedure in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018.
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Source: https://www.legislation.gov.uk/eur/2015/2447/article/189 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.