Re-export after inward processing
Upon completion of inward processing and re-exportation of goods, you are required to submit a re-export declaration.
Re-export declaration
You can submit a re-export declaration electronically via EDI or online via our online services. The export process consists of providing information in three steps
- re-export declaration
- presentation notification at customs office of exit
- exit notification.
Approved places for export (in Swedish)
Consider the following when submitting information about re-exports in the declaration
11 09 000 000 – Procedure
Enter code 31 in data element 11 09 001 000 – Requested procedure and code 51 in data element 11 09 002 000 – Previous procedure.
For advance exports, enter procedure code 11 and 00 instead. This requires special authorisation.
12 01 000 000 – Previous document
Enter the MRN of the customs declaration the imported goods in data element 12 01 001 000 – Reference number and document code NMRN in data element 12 01 002 000 – Type.
12 02 000 000 – Additional information
Enter code 00700 or, where applicable, code 00800 in data element 12 02 008 000 – Code.
Enter code TILFA if you are a temporary operator – a person who is not required to register with EORI and who occasionally submits customs declarations for re-export after inward processing.
12 12 000 000 – Authorisation
Enter the inward processing authorization number in data element 12 12 001 000 – Reference number and type of document with code C601 in data element 12 12 002 000. This information should be provided at the level of the declaration header.
18 05 000 000 - Description of goods
The description of the goods for inward processing must correspond to the information in the authorisation.
18 09 000 000 – Commodity code
The commodity code for the goods for inward processing must correspond to the information in the authorisation.
99 06 000 000 – Statistical value
The statistical value should be entered as though the re-exported values were manufactured entirely in the EU.
Export declaration guides (in Swedish)
Transiting when re-exporting
Goods under inward processing in the EU have non-Union status. Thus, you can initiate a T1-transit procedure. You can use a location of goods code for a customs warehouse, approved place for export or an approved place of exit when you initiate a simplified transit procedure. The export procedure with a re-export declaration is discharged when the goods have been released for the transit procedure. Therefore, goods in transit do not need to be reported to an customs office of exit.
On the transit declaration, in data element 12 01 000 000 (Previous document) at House consignment level, enter the code N830 (export declaration) and the reference to the MRN of the re-export declaration for the goods. During the transition period, the data should be entered at House consignment item level.´
It is also possible to transport the goods to the customs office of exit without a T1 transit procedure. When the goods are to be exported they should be presented to the customs office of exit. Once the goods have been exported, an exit notification must be submitted to the customs office of exit.