Re-export
Also called: yeniden ihracat
Taking non-Union goods out of the customs territory after they have been under a special procedure, in temporary storage or in a free zone. It is formalised by a re-export declaration or notification, depending on the situation.
In practice
Re-export discharges a special procedure and ends the duty liability, so it must be properly documented before the procedure deadline.
Related terms
- Export declaration
- The declaration placing goods under the export procedure so they can leave the customs territory. In the EU it is lodged at the customs office where…
- Special procedures
- The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…
- Temporary admission
- A special procedure allowing non-Union goods intended for re-export to be used in the customs territory with total or partial relief from import…
- Inward processing
- A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then…