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HMRC internal manual

Customs Special Procedures Manual

Removals for re-export: supporting evidence of re-export

Examples of the types of commercial documents required to be produced as supporting evidence of re-export are as follows:

Customers orders Contracts
Correspondence Copy re-export invoices
Advice notes Consignment notes
Packing lists Insurance and freight charges
Evidence of payment/Credit transfer documentation Receipts


All of the above documents must clearly identify - the exporter, the customer, the goods (including the means of identification such as the serial number) and the re-export destination.