Re-export

Re-export means exporting non-Union goods outside the customs territory of the EU. Goods to be re-exported have not been cleared for free circulation within the EU, so they have not obtained the Union status. Goods to be re-exported are under Customs supervision at all times, until they exit the EU.

The same customs formalities and trade policy measures are applied to re-export as to export. The same Export restrictions (in Finnish) often apply to re-export as to other export.  

In re-export, simplification of a single transport contract can’t be requested and the office of exit can’t be brought forward to Finland, if the goods exit via another EU country. The export goods can, however, be transferred to the external transit procedure, and the goods can exit the EU under transit. This applies to all re-exports, that is, re-export from customs warehouse (code 3171), re-export after inward processing (code 3151) and re-export after temporary admission (code 3153).

Re-export of goods under special procedures

If goods from a non-EU country are in the customs territory of the EU and have been placed under a  special procedure, submit a re-export declaration for them in the Customs Clearance Service or via message exchange.

Re-export from a customs warehouse

If goods placed under the customs warehousing procedure are re-exported outside the EU, submit a re-export declaration in the Customs Clearance Service or via message exchange.

While the goods are under the customs warehousing procedure, they can be moved with a re-export declaration to the place of exit located in Finland or in another EU country. No authorisation from Customs is needed to move the goods. When you have submitted the re-export declaration, the goods can be placed under the transit procedure.

If the goods have been moved to the customs warehousing procedure (71) after the inward processing procedure (51), re-export is carried out using the procedure re-export after inward processing (3151). 

When goods under the customs warehousing procedure are exported outside the customs territory of the EU, a re-export declaration must be submitted for them. In the Customs Clearance Service, select the declaration type “Re-export from customs warehouse”.

Fill in the re-export declaration like this:

Exporter

Usually the party responsible for the customs warehousing procedure, i.e. the holder of the authorisation for customs warehousing, is entered under “Exporter”. The exporter can also be the carrier or other operator, if they have the sufficient details for submitting the declaration and can present the goods to Customs. The exporter can also be established outside the EU.

Declarant

The declarant is the party responsible for lodging the export declaration and for the correctness of the declaration, usually the same as the exporter.

Codes

When re-exporting non-Union goods from a customs warehouse, the customs procedure code is 3171. The additional procedure code 999 is optional. 

Under “Locations”, provide the warehouse ID issued by Customs – in the format “EORI+3+2” (e.g. FI1234567-8+000+01) – as the identification of warehouse. Provide “B – Authorised place” as the location of the goods as well as the authorisation number of the customs warehouse. 

As an additional document, provide a commercial document, such as a commercial invoice (N380) or a pro forma invoice (N325).

In the first choices you make in the Customs Clearance Service, choose “3171 – re-export”.

Previous document

Providing the previous document in the goods item details is mandatory. If necessary, a new summarising customs warehousing declaration can be submitted (summarising declaration, customs procedure 7171). It should be provided in re-export as the previous document. 
The previous document code is NMRN. Provide the MRN and the goods item number.

Providing the mass

The gross mass of the goods consignment must be provided either in the export operation details or in the goods item details. 

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