Re-export

Re-export is the operation by which non-Union goods that had been brought into the EU customs territory and placed under a special customs procedure (warehousing, temporary admission, inward processing, free zone) are sent to a third country without having been released for free circulation.

Unlike definitive export which concerns Union goods, re-export relates to goods that have retained their non-Union status during their stay in the EU. They have not paid import customs duties and are therefore not subject to standard export formalities.

Re-export nevertheless requires a re-export notification to the customs office of exit, unless the goods are routed via transit. Safety-security data must be provided (EXS) and export commercial policy measures verified.

Re-export enables the discharge of the special customs procedures under which the goods were placed. For example, warehoused goods that are re-exported release the guarantee provided and close the material accounts for those goods.