A Russian importer purchases goods from an EU exporter in Germany (Company H). Company H exports the goods from Germany to Russia through the border post Terespol in Poland.
The customs office of export and the customs office of exit are situated in different Member States.
Customs office designated by the customs authorities where the formalities for goods destined for export are to be completed (normally, the office close to where the exporter is located).
Last customs office before the goods leave the customs territory of the EU.