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HMRC internal manual

Customs Special Procedures Manual

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.