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
Declare the previous document under goods item data. A maximum of nine previous documents can be entered for one goods item. If a goods item has more than nine previous documents, you can use a compilation number.
Lodge a new customs warehousing declaration or a presentation notification. As previous documents, enter the MRNs and goods item numbers of the customs warehousing declarations covering the goods you want to compile in a re-export declaration. You will get an MRN for the new declaration, and you shall enter this MRN as the previous document in the re-export declaration.
The compilation number can only be created for goods that have the same trade description. In other cases, the commodity code shall be divided into so many items that all previous documents can be declared.
If the previous declaration was lodged electronically, declare the code ‘MRN’ as the previous document, and provide the MRN number and the goods item number typed together without any spaces as well as the date.
If the previous declaration was lodged with a SAD form, declare the warehouse deposit with code 632 as the previous document, and provide the warehouse deposit number and date. As explanatory data for code 632 - bulk goods, some other identifier than the warehousing deposit number can also be used for removal from warehouse.
- Declarations on transit goods and exit in sea and air traffic: Diagrams of exit declarations
Contact information of customs offices supervising the operational activity of warehouses (customer notice of 21 February 2018, available in Finnish and Swedish)
Finnish Customs regulation on the use of the compilation number in re-export from customs warehouses (available in Finnish and Swedish)