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HMRC internal manual

Customs Special Procedures Manual

Removals for re-export: Goods Departed Message (GDM)

When the goods have been re-exported direct from the territory of the UK, CHIEF is notified by the port inventory system, or the loader/carrier at a non-inventory linked location, with a Goods Departed Message (GDM). If the Entry in Declarants Records (EIDR) or the Simplified Declaration Procedure (SDP) has been used a supplementary declaration must be submitted electronically within 14 days of the date that CHIEF was notified of the GDM (or the date of re-export whichever is the earlier). The GDM is official evidence of re-export only when goods leave the EU from the UK.

If the re-export declaration has been made electronically via CHIEF or using the WEB declaration option an alternative to the GDM may be held. This will be a copy of the CHIEF DEVD (option 2) screen. (This print can only be used as evidence of re-export when it shows a status of Entry Code 8 and an ICS Code 60 as these codes indicate that the goods have actually departed from the EU.)

In exceptional circumstances where a Goods Departed Message (GDM) has not been generated, commercial documentation may be used as primary evidence of re-export. However if a commercial document is used as evidence, the document must include a reference to the re-export declaration entry number. Commercial documents without this reference number must not be accepted, as they do not identify if the goods were correctly declared as re-exportation of customs warehousing goods.