Diversion Entries

Diversion entries are completed to remove goods from special procedures into free circulation and pay any customs duties, import VAT, and/or excise that is due. They are also used to move goods from one regime to another.

An overseas sales partner that buys products, usually in bulk volumes, for resale to individual clients. A distributor will typically generate revenue by negotiating special price rates from the principal and adding their own mark—up to the resale price. A distributor should normally support the principal’s marketing strategy by providing local promotional and sales activities,

A customs intermediary acting in the name of, and on behalf of, another business. If an agent acts as a direct representative of the principal, the principal is solely liable for the customs debt. But, if the principal gives clear instructions and the agent makes a deliberate or unreasonable error, the agent may become jointly

The DIT is responsible for promoting British trade and investment across the world.

The Department for Environment, Food & Rural Affairs (DEFRA). For further information, please refer to GOV.UK.

This is the unique reference number issued to a business to identify their deferment account. For further information, please refer to the Payments Guide.

Value of a shipment as declared by its shipper to serve as the basis for computation of duties and taxes. It usually reflects the selling or the replacement price of the shipment.

This scheme enables an export declaration to be made inland. Under the scheme, authorised traders can declare goods to the export procedure at their authorised premises. For further information, please refer to GOV.UK.

Customs special procedures allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension. Special procedures include: Inward Processing Authorised Use Customs Warehouse Temporary Admission Outward Processing For further information, please refer to GOV.UK, the Special Procedures Guide, or the GOV

Customs reliefs allow traders to pay less or no duty on goods being stored, repaired, processed or temporarily used in Northern Ireland. Relief from duty or Import VAT may be granted in certain situations, such as for goods returned unaltered to the same customs territory (e.g., moving from the EU to NI). For further information,