Direct or indirect export
Your export is either direct or indirect, depending on where your goods exit the EU and where you declare your export.
Direct export
A direct export is when you declare your goods for exportation in the country from which the goods exit the EU. The export customs office and the exit customs office are thus located in the same country.
Indirect export
An indirect export is when you declare your goods for exportation in a different country than that from which the goods exit the EU. The customs office of export and the customs office of exit are thus located in different countries.