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HMRC internal manual

Customs Special Procedures Manual

Removals for re-export: additional considerations for indirect re-exports

If goods are travelling under the customs warehousing arrangements to an office exit in another Member State, although not mandatory, the warehouse keeper/depositor should have confirmed with the customs office of exit that they are content with the arrangements to ensure that the status of the goods will not be queried on arrival. Warehouse keepers should be advised to keep a copy of their authorisation with the goods in the event their goods are queried either transiting the EU or on arrival at the EU office of exit.

The warehouse keeper should ensure that the movement is conducted securely and that the re-export/exit formalities are evidenced. It should be remembered that the warehouse keeper remains liable to any customs debt if the required evidence of re-export is not obtained, this may be a particular problem if the goods involved have been sold by the warehouse keeper on an ex-warehouse/ex-works basis see the Special Procedures generic risk guidance.