Re-export

Re-export is the taking out of non-Union goods from the customs territory of the Union.

Goods being re-exported:

• have not been released for free circulation
• have not acquired Union goods status
• are under customs supervision from the moment of entry into the EU until their exit from the EU

Re-export is subject to the same customs formalities as export.

Goods may be declared for re-export when discharging:

• the inward processing procedure (procedure code "51")
• the temporary admission procedure (procedure code "53")
• the customs warehousing procedure (procedure code "71")
• storage of goods in a free zone or a temporary storage facility

Re-export is completed by submitting a re-export declaration or a re-export notification.

A re-export notification is submitted where goods stored in a free zone or a temporary storage facility are directly taken out of the EU customs territory and the place of storage and exit is supervised by the same customs office.

In all other cases, a re-export declaration is submitted.

A re-export declaration is not submitted where:

• goods are subject to an external transit procedure and are only being transported through the customs territory of the Union, but are not being taken out of it (for example, where goods are transported from a customs warehouse in Lithuania to a customs warehouse in Latvia – this is transit, not re-export)
• goods are transhipped in a free zone
• goods are directly re-exported from a free zone
• goods are directly re-exported from a temporary storage facility

• A re-export declaration is submitted when the temporary admission, inward processing or customs warehousing procedure is being discharged.
• A re-export notification is submitted where goods stored for no more than 90 days are directly taken out from a temporary storage facility or a free zone.
• Both cases apply only to non-Union goods.

• Union Customs Code (EU) No 952/2013: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101
• Commission Implementing Regulation (EU) No 2015/2447: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R2447
• Commission Delegated Regulation (EU) No 2015/2446: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R2446
• Order No 1BE-888 of 7 December 2023 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the description of the procedure for the submission, acceptance and other electronic information exchange relating to the completion of export and re-export customs formalities for electronic export and re-export declarations and manifests: https://www.e-tar.lt/portal/lt/legalAct/1440e600980511eea5a28c81c82193a8
• Order No 1BE-33 of 17 January 2024 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for completing export and re-export declarations submitted by electronic data processing means or in writing: https://www.e-tar.lt/portal/lt/legalAct/f95271b0b5d711eea5a28c81c82193a8/KZHXQuGiXG