Removals for re-export: evidence of re-export
The following table gives details of the evidence of re-export that need to be produced:
|Method of re-export||Evidence required|
|Direct re-export using the customs warehousing arrangements - entry to the export procedure at the UK office of exit.||Goods Departed Message (GDM) - see SPE15835.|
|Indirect re-export using the customs warehousing arrangements to move to the EU office of exit, see also SPE15825.||A copy of the re-export declaration together with an S8 report bearing the MRN reference and confirming the goods have exited the Community (ICS code 62).|
Although the documents detailed above will be the primary evidence of re-export, evidence to support the actual exit of the goods from the EU should also be held in the form of commercial documents, see SPE15840.