Re-exportation is when non-community goods that have been brought into the customs territory of the EU leave the territory again with the same status. Re-exportation arises in 2 cases.
Customs regards re-exportation as a form of export. This means that the rules of the Customs Export Regulation also apply to re-exportation.
Manner of declaring re-exportations
There are 2 ways to declare the goods for re-exportation.