Re-export, means exporting other than Union goods outside the EU customs territory. Goods that are re-exported have not been cleared for free circulation within the EU, thus the goods have not received Union status. Goods to be re-exported are under custom supervision at all times, until they exit the EU.
The same customs formalities and trade policy measures are applied to re-exportation as to exportation. The same restrictions often apply to re-exportation as to other exportation. Read more: Export restrictions
Re-export is a broad concept and it also includes transit goods that are not placed under any customs procedure within the EU customs territory. Examples include: transhipments of transit goods at ports and airports or intermediate landings or stops within the customs territory. In these cases, transit goods are either only moved to another craft, which leaves the customs territory, or they remain in an unchanged state aboard the transport vehicle.
Re-export of goods under special procedures
If third country goods located within the customs territory of the EU have been placed under a special procedure, a re-export declaration must be submitted for their re-export. Read more: Import procedures – Special procedures
Re-export from a customs warehouse
When goods placed under the customs warehousing procedure are re-exported outside the Union, a re-export declaration must be submitted for the goods. While the goods are under the customs warehousing procedure, they can be moved with a re-export declaration to the place of exit, which is located in Finland or in another Union Member State. No separate authorisation is needed to move the goods. After submitting the re-export declaration, the goods can be placed under the transit procedure. Read more: Customs warehousing
Points to consider
When goods under the customs warehousing procedure are exported outside the EU customs territory, an electronic re-export declaration must be submitted. When using the Customs Export Declaration Service, choose ‘New declaration with economic impact’.
Completing a re-export declaration:
Usually the person responsible for the warehousing procedure, i.e. the holder of the authorisation for customs warehousing, is entered here. The exporter can also be the transport operator or other operator, if they have the required data for submitting the declaration and can present the goods to Customs. The exporter can also be located outside the EU.
If the declarant repeatedly submits re-export declaration, they must register as registered export customers.
When re-exporting other than Union goods from a customs warehouse, the customs procedure code is 3171. A national procedure is either declared with the code 999 or 7VO. The code 7VO is used, if the goods are moved to an EU country by other means than with a vessel in regular traffic (this code is a prerequisite for declaring an EU country code as the country of destination) otherwise the code chosen is 999 i.e. ‘No national procedure’.
The warehouse identification is the warehouse ID, i.e. the R-number provided by Customs which is in the format FI1234567-8R0001.
Required attached documents may include a commercial document, for example a trade invoice (N380) or a pro forma invoice (N325).
If the customs warehouse is located at the customs office of exit, the re-export declaration must include an additional statement code FIXEP which is subject to authorisation, and which is used for requesting loading permission for goods that exit by sea, air or rail.
In the Export Declaration Service, an online declarant gets their own tab for data regarding a customs procedure with economic impact. Data entered in this tab are:
- the authorisation code 7631 – transfer to a warehouse (Authorisation for customs warehousing)
- the number of the authorisation for customs warehousing
- the date of issue of the valid authorisation for customs warehousing
- the code of the supervising customs office
- the codes of the customs offices of discharge.
A message declarant enters the additional code FIXAA in endorsements of the supervising customs office concerning the whole declaration. Customs offices that discharge the procedure are entered with the additional code FIXBJ. The message declarant enters the authorisation code 7631 and related data of the whole declaration in the data of the attached documents. The procedure code and national procedure is entered in the data of the goods consignment.
Declaring the previous document in the consignment data is mandatory. A maximum of nine previous documents can be entered for one consignment. If the consignment has more than nine previous documents, then a compilation number which requires a permit can be used. The compilation number can only be formed for warehouse deposited goods with the same numbers and which have the same commercial trade description. In other cases, the commodity code is divided into enough consignments, so that all previous documents are declared.
A previous document is declared with warehouse deposit code 632, as well as with the warehouse deposit number and date. As explanatory data for code 632 - bulk goods, some other specified data than the warehousing deposit number can be used when removing goods from a warehouse.
Declaring the gross weight of the consignment is mandatory.