EN
Logo
Logo

Re-export notification

Published:
Subscribe news

This article explains what a re-export notification is, when it must be submitted, and who can submit it.

What is a re-export notification

A re-export notification is an action performed in a prescribed manner and in a prescribed form, which is not a re-export declaration, by which a person declares their intention to take non-Union goods out of the customs territory of the Union where the goods are:

  • in temporary storage, or
  • subject to a free zone procedure

A re-export notification is submitted using the smart Customs Declaration Processing System (iMDAS) in direct re-export cases, where there is no obligation to lodge an exit summary declaration.

When a re-export notification must be submitted

A re-export notification must be submitted where:

  • goods in temporary storage are directly taken out to a non-EU foreign country from a temporary storage facility or a free zone
  • those locations are supervised by the same customs office
  • the goods are not subject to the obligation to lodge an exit summary declaration (pursuant to Article 245 of Commission Delegated Regulation (EU) No 2015/2446)

Who submits the re-export notification

The re-export notification is submitted to the customs office of exit by the person responsible for presenting the goods at the place of exit.

The notification may be submitted to customs by one of the following persons:

  • the person taking the goods out of the customs territory of the Union – the carrier
  • the person in whose name or on whose behalf the person taking out the goods is acting – the owner of the temporary storage facility or the free zone operator
  • the person who has assumed responsibility for the carriage of the goods until their exit from the customs territory of the Union – a person authorised by the carrier

Data to be included in the re-export notification

Data required to discharge the temporary storage or free zone procedure:

  • information about the declarant (the person submitting the notification) and their representative, if the notification is submitted by a customs representative
  • reference to the temporary storage declaration (if applicable)
  • location of the goods

The re-export notification also includes other data set out in Annex B to Commission Delegated Regulation No 2015/2446:

  • data on documents supplementing the notification and transport documents
  • additional information, if applicable
  • information about the carrier
  • an additional supply chain actor, if applicable
  • customs office of exit
  • information on cargo markings
  • container identification number
  • information on transport equipment (where goods are transported in containers, swap bodies or semi-trailers)

Functions of the customs office of exit

Upon receipt of the re-export notification, the customs office of exit:

  • registers it by assigning a Movement Reference Number (MRN)
  • after carrying out a risk assessment and, where necessary, a documentary or physical examination of the goods:
    • releases the goods for exit from the customs territory of the Union, or
    • takes a decision not to allow the goods to exit the customs territory of the Union

Amendment and invalidation of the re-export notification

Upon application by the declarant, permission may be granted to amend one or more data elements of an already submitted notification.

Amendment is not permitted where customs:

  • has notified its intention to examine the goods
  • has found inaccuracies in the submitted notification
  • has released the goods for exit

Where the goods referred to in the re-export notification are not taken out of the customs territory of the Union, the notification is invalidated upon application by the declarant or after 150 days from the submission of the notification.

Important

  • 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
  • A re-export declaration is submitted where temporary admission, inward processing or customs warehousing procedures are being discharged

  • Both cases apply only to non-Union goods

     

Legal basis

This website uses cookies

We use cookies to enhance your browsing experience, serve personalized content, and analyze our traffic. By clicking 'Accept', you consent to our use of cookies.