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.
Supporting 
Supporting
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.