VEXP40300 - National Export System
(NES) and New Computerised Transit System (NCTS): Definition of
direct and indirect exports for customs purposes
For customs purposes, the definition of direct and indirect
export differs from the VAT definition described in
VEXP20300.
- A direct export is where goods leave the
EC without travelling via another member State.
- An indirect export is where goods leave
the EC via another member State.
